BE Aerospace (NASDAQ:BEAV) reported a net sales of $587.8Mn increased 37.3% as compared with the third quarter of 2007. Net earnings and net earnings per diluted share, adjusted to exclude the $3.6Mn of acquisition, integration and transition costs, and $3.6Mn of debt prepayment costs were $56.6Mn and $0.59 per diluted share, respectively, and increased 27.2% and 22.9%, respectively, as compared with the third quarter of 2007. Following the HCS acquisition, the company stated that it would report in three reporting segments: distribution segment, commercial aircraft segment and business jet segment. The distribution segment witnessed a 134% increase in revenues which reflects the accretion of sales from the HCS purchase. While, revenue growth for the distribution segment on a proforma basis was 13.8%. Full-year 2009 earnings per diluted share are expected to be approximately $2.00 per diluted share, excluding acquisition, integration and transition costs of approximately $0.10 per diluted share. A higher tax rate in 2009 is expected to negatively impact earnings per diluted share by approximately $0.05 per share in 2009 as compared to 2008.

Provident Financial Holdings (NASDAQ:PROV) reported net income of $329,000, or $0.05 per diluted share (on 6.19Mn weighted-average shares outstanding), compared to net income of $612,000, or $0.10 per diluted share (on 6.29Mn weighted-average shares outstanding), in the comparable period a year ago. The decline in net income for the quarter ended September 30, 2008 was primarily attributable to an increase in the provision for loan losses, partly offset by an increase in net interest income (before the provision for loan losses), an increase in non-interest income and a decrease in operating expenses. Return on average assets for the first quarter of fiscal 2009 was 0.08%, compared to 0.15% for the same period of fiscal 2008. Return on average stockholders' equity for the first quarter of fiscal 2009 was 1.06%, compared to 1.91% for the comparable period of fiscal 2008.