Arkansas Best Corp (NASDAQ:ABFS) will unveil its latest earnings on Friday, January 27, 2012. The average estimate of analysts is for net income of 25 cents per share, a swing from net loss of 12 cents in the year earlier quarter. During the past three months, the average estimate has moved up from 23 cents. Between one and three months ago, the average estimate moved up. It has been unchanged at 25 cents during the last month. Analysts are projecting profit of 42 cents per share versus a loss of $1.30 last year.

The company is looking to beat analyst estimates for the third quarter in a row. Last quarter, it beat estimates with net income of 48 cents per share against the mean estimate of 33 cents. In the prior quarter, the company reported profit of 20 cents. Analysts are projecting a rise of 7% in revenue from the year-earlier quarter to $472.1 million.

Competitors to Watch: YRC Worldwide Inc. (NASDAQ:YRCW), Saia Inc. (NASDAQ:SAIA), Con-way Inc. (NYSE:CNW), J.B. Hunt Transport Services, Inc. (NASDAQ:JBHT), Roadrunner Transportation Services Hold. (NYSE:RRTS), Old Dominion Freight Line (NASDAQ:ODFL), USA Truck, Inc. (NASDAQ:USAK) and Celadon Group, Inc. (NYSE:CGI).

Altria Group, Inc. (NYSE:MO) will unveil its latest earnings on Friday, January 27, 2012. The average estimate of analysts is for net income of 49 cents per share, a rise of 11.4% from the company’s actual earnings for the same quarter a year ago. During the past three months, the average estimate has moved down from 50 cents. Between one and three months ago, the average estimate moved down. It has been unchanged at 49 cents during the last month. Analysts are projecting profit to rise by 6.8% versus last year to $2.03.

For the past four quarters, the company has met expectations. Last quarter, the company reported profit of 56 cents per share to fall in step with the mean estimate. Analysts are projecting a rise of 2.2% in revenue from the year-earlier quarter to $4.23 billion.

Competitors to Watch: Reynolds American, Inc. (NYSE:RAI), Lorillard Inc. (NYSE:LO), Philip Morris Intl. Inc. (NYSE:PM), Vector Group Ltd. (NYSE:VGR), Star Scientific, Inc. (NASDAQ:CIGX), British American Tobacco (AMEX:BTI), Alliance One Intl., Inc. (NYSE:AOI), and Universal Corporation (NYSE:UVV).

To contact the reporter on this story: Derek Hoffman at staff.writers@wallstcheatsheet.com

To contact the editor responsible for this story: Damien Hoffman at editors@wallstcheatsheet.com

Get Your FREE Special Report: 4 Things You Must Know About the US Economy Now!