HEROES

Since the formation of CLEARVIEW CINEMA GROUP <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: CLV)") else Response.Write("(AMEX: CLV)") end if %> in December of 1994, it has grown from 4 to 17 theaters and from 8 to 69 screens. The company operates "multiplex" theatres in affluent suburban communities in the New York/New Jersey metropolitan area and hopes to grow through the acquisition or development of in-town theatres. Clearview began public trading this morning on the American Stock Exchange at $8 1/4 and rose $1 7/16 to close at $9 11/16. Comparing Clearview with CARMIKE CINEMAS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CKE)") else Response.Write("(NYSE: CKE)") end if %>, the "Wal-Mart" of the theatre industry, Carmike has trailing revenues of $480.6 million with 2700 screens, which is about $178,000 per year per screen. Clearview has trailing sales (as of March) of $10.7 million with 69 screens, which is $154,940 per year per screen. Assuming that the 1 million shares that lead underwriter Prime Charter plans to issue stay at $9 11/16, Clearview trades at 1.07x sales while industry leader Carmike trades at 0.72x sales. With Carmike, already a proven grower, getting more revenue per screen, Clearview seems "clearly" overvalued on these sales numbers.

Options traders on the Pacific Stock Exchange were quoted today attributing the rise of GATEWAY 2000 <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: GTW)") else Response.Write("(NYSE: GTW)") end if %> from $3 1/4 to $40 1/2 on the news that United Parcel Service (UPS) reached an agreement with the Teamsters union. This makes sense, considering that Gateway ships everything through UPS, but flies in the face of "efficient market theory" (go figure). Gateway hasn't been down any appreciable amount since the strike began at the beginning of the month, so this price rise cannot be seen as a return the a price level before the strike when everything was running smoothly. Yet another crack in the efficient market wall, since nothing has changed about the earnings power of the company's assets. Regardless, Gateway shares are up, whether its because of new servers launched by a subsidiary, anticipation of blowout earnings by direct seller bellwether DELL COMPUTER <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: DELL)") else Response.Write("(Nasdaq: DELL)") end if %>, or elation after the conclusion of a crippling strike.

Credit card companies returned from the dead today, possibly as a result of the Federal Reserve's inaction on interest rates today. Investors might be shifting their concern with such companies from credit-quality worries to just plain loan growth worries. Investors are ready to see some loan growth this quarter, and the maintaining the status quo on short-term interest rates won't hurt that. CAPITAL ONE FINANCIAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: COF)") else Response.Write("(NYSE: COF)") end if %> shot up $4 to $39; ADVANTA <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ADVNA)") else Response.Write("(Nasdaq: ADVNA)") end if %> climbed $1 5/8 to $34 1/2; and BANC ONE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: ONE)") else Response.Write("(NYSE: ONE)") end if %>, with its recently acquired FirstUSA unit, added $2 1/8 to $55. Another sector that came back today was the consumer staples. PROCTER & GAMBLE CO. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: PG)") else Response.Write("(NYSE: PG)") end if %> rose $3 3/4 to $138 7/8; GILLETTE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: G)") else Response.Write("(NYSE: G)") end if %> moved up $2 11/16 to $85 3/4; and WARNER-LAMBERT <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: WLA)") else Response.Write("(NYSE: WLA)") end if %> ticked $4 5/8 higher to $135 1/16.

QUICK TAKES: Architectural and engineering firm URS CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: URS)") else Response.Write("(NYSE: URS)") end if %> gained $1 15/16 to $15 9/16 as it announced an agreement to buy privately owned Woodward-Clyde Group for $100 million in stock and cash... Prepress and printing company GRAPHIC INDUSTRIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: GII)") else Response.Write("(NYSE: GII)") end if %> said it expects fiscal 1998 second quarter earnings to exceed analysts' consensus estimates of $0.22 per share, which boosted the stock $1 5/8 to $16 1/2... O'SULLIVAN INDUSTRIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: OSU)") else Response.Write("(NYSE: OSU)") end if %> constructed a $1 3/16 gain to $14 as the ready-to-assemble furniture maker posted 4Q EPS of $0.26, beating estimates of $0.23... BAY NETWORKS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BAY)") else Response.Write("(NYSE: BAY)") end if %> moved $3 1/8 higher to $37 1/8 on the strength of a press release that guided consensus market expectations higher for the internetworking products company... After restating less of a loss in net-earnings for its 1996 year, vehicle parts maker FEDERAL MOGUL CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: FMO)") else Response.Write("(NYSE: FMO)") end if %> shifted $2 15/16 higher to $35 11/16... Truck and bus maker NAVISTAR INTERNATIONAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: NAV)") else Response.Write("(NYSE: NAV)") end if %> gained $1 9/16 to $23 7/16 on renewed shareholder confidence as it declared a quarterly dividend of $1.50 per share on its $6.00 cumulative preferred stock... French oil company ELF AQUITAINE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: ELF)") else Response.Write("(NYSE: ELF)") end if %> gushed $3 5/16 to $56 1/16 after reporting an oil discovery off Angola that the company called "one of the biggest in Africa."

Holly Golightly's safe haven, TIFFANY & CO. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: TIF)") else Response.Write("(NYSE: TIF)") end if %>, sparkled $2 1/2 to $43 1/4 after reporting 2Q EPS of $0.29 and beating estimates by a penny... PAMIDA HOLDINGS <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: PAM)") else Response.Write("(AMEX: PAM)") end if %> recharged $1/2 to $5 after the mass merchandise retailer received approval from shareholders to change the equity structure of the company... Prudential Securities started coverage of DI INDUSTRIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: DRL)") else Response.Write("(AMEX: DRL)") end if %> with a "buy" rating, moving the onshore contract driller $5/16 to $5 5/8 on the news... Groupware applications provider ON TECHNOLOGY CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ONTC)") else Response.Write("(Nasdaq: ONTC)") end if %> rose $1 1/4 to $4 1/4 standing on the shoulders of SUN MICROSYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: SUNW)") else Response.Write("(Nasdaq: SUNW)") end if %> after the two companies announced a product alliance... SYSTEM SOFTWARE ASSOCIATES <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: SSAX)") else Response.Write("(Nasdaq: SSAX)") end if %> grew $3 1/8 to $16 1/8 on reporting record 3Q revenues and EPS of $0.08 with charges... Memory semiconductor maker RAMTRON INTERNATIONAL CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: RMTR)") else Response.Write("(Nasdaq: RMTR)") end if %> got a $1 5/32 boost to $8 3/16 after announcing that its memory technology will be used in personal computers running on DIGITAL EQUIPMENT CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: DEC)") else Response.Write("(NYSE: DEC)") end if %> Alpha microprocessors and VLSI TECHNOLOGY <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: VLSI)") else Response.Write("(Nasdaq: VLSI)") end if %> Polaris chipsets... IFR SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: IFRS)") else Response.Write("(Nasdaq: IFRS)") end if %> passed the test with investors today, rising $1 7/8 to $23 1/2 after the manufacturer of electronic test instruments for wireless and fiber optic communications reported 4Q EPS of $0.37, which was $0.06 higher than expectations

GOATS

Power delivery systems maker ADVANCED ENERGY INDUSTRIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: AEIS)") else Response.Write("(Nasdaq: AEIS)") end if %> fell $4 1/8 to $27 1/2 after the company announced last night that it will sell 2.5 million shares, one million that the company is issuing and the rest from selling shareholders. The company said the cash from the offering will go to covering debt related to its $16 million acquisition of Tower Electronics, a company that supplies power systems for manufacturing operations at companies like 3Com's U.S. Robotics unit. Given that the new shares represent only a 4.5% dilution to present shareholders, why would the stock be down more than that? Possibly because shareholders thought the Tower acquisition was being financed with debt. That looked entirely feasible judging by last quarter's balance sheet. However, if Tower is as profitable as Advanced Energy, a purchase at 1 times sales ultimately financed by a stock issuance seems pretty reasonable.

COMPREHENSIVE CARE CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CMP)") else Response.Write("(NYSE: CMP)") end if %> slid $1 1/4 to $11 after the mental health and substance abuse healthcare provider reported fourth quarter financial results and the resignation of its Chief Operating Officer. The company reported a loss that was loaded down with all sorts of charges and other one-time items, making it difficult to compare with last year's results. Revenue growth in the last quarter outpaced yearly revenue growth, indicating that its strategy of turning to HMO contracts instead of individuals requesting treatment is working. Revenue per share growth (which is a measure used to analyze the effect of share issuance) also looked good in the last quarter as compared to the entire year. With a totally mucked up income statement, it would be helpful if the company would provide a balance sheet in its press release to give investors more data on how the company performed in its most recent quarter.

Information technology consulting company ANALYSTS INTERNATIONAL CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ANLY)") else Response.Write("(Nasdaq: ANLY)") end if %> fell $3 3/8 to $35 5/8 after reporting that net income for the year ended June 30, 1997 increased 32% to $16,381,000, or $1.09 per share, just missing estimates of $1.10 per share. Even as EPS growth looked great, operating margins (before pass-through subcontractor billings) still stayed below 5%, not all that attractive even if the Year 2000 issue will be a growth driver going forward. Why pay 32 times trailing EPS and 25 times forward estimates when larger computer consulting firms offer turnkey Year 2000 solutions along with other higher-margin services and are selling at lower multiples? ELECTRONIC DATA SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: EDS)") else Response.Write("(NYSE: EDS)") end if %> is selling at about 25 times trailing EPS and 17 times 1998 estimates, and COMPUTER SCIENCES CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CSC)") else Response.Write("(NYSE: CSC)") end if %> is selling at 30 times EPS and 19 times March 1999 estimates.

QUICK CUTS: Software and services company ROSS SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ROSS)") else Response.Write("(Nasdaq: ROSS)") end if %> fell $1 7/32 to $3 23/32 after pre-announcing record quarterly revenues but saying those revenues will be below the company's internal estimates... KAYNAR TECHNOLOGIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: KTIC)") else Response.Write("(Nasdaq: KTIC)") end if %> lost $2 to $24 after the aerospace products company completed its acquisition of Singapore-based Jazpac Engineering... Uniform rental company UNITOG CO. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: UTOG)") else Response.Write("(Nasdaq: UTOG)") end if %> got starched $1 3/4 to $26 3/4 after posting $0.32 EPS after the bell yesterday. Analysts expected $0.34 per share... Auto parts retailer and wholesaler PEP BOYS -- MANNY, MOE & JACK <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: PBY)") else Response.Write("(NYSE: PBY)") end if %> slipped another $1 1/16 to $25 7/8 after last week's earnings miss... After exploding upward last week on news of the cloning of a telomorase catalytic protein, biotech company GERON <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: GERN)") else Response.Write("(Nasdaq: GERN)") end if %> fell back $4 1/8 to $12 today.

FOOL ON THE HILL
An Investment Opinion by Randy Befumo

PC Makers Are Today's Good Newsmakers

PC "box" makers were the talk of the Street today as a number of factors converged to move the individual participants in the industry. Early this morning, shares of GATEWAY 2000 <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: GTW)") else Response.Write("(NYSE: GTW)") end if %> opened higher after being held and did not look back. News that the strike at United Parcel Service (UPS) was over cleared up a black cloud that had hung over the direct computer seller's head, as UPS is one of the company's main shipping partners. Gateway 2000 closed the day up $2 3/4 to $40.

Also affecting the computer manufacturers was the anticipation of DELL COMPUTER'S <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: DELL)") else Response.Write("(Nasdaq: DELL)") end if %> quarterly earnings, released minutes after the market closed. Analysts had been expecting $0.54 EPS, but Dell came through with $0.59 EPS. Unfortunately, the so-called "whisper" numbers were looking for $0.60 EPS, the highest estimate. Although the stock closed up $2 5/16 at $84 11/16, CNBC reported that the shares were down to $82 in after-hours trading. With option volume on Dell at record highs heading to the close, speculators looking to profit from an earnings surprise might be in for a treat.

Over the next few days as investors digest Dell's quarterly report, the stock may retrace any ground loss due to the unrealistic expectations set by traders as the actual financials behind the quarterly earnings are quite impressive. Contrary to the conventional wisdom talks about Dell's "commodity" business and warns of "price squeezes," Dell's average selling price for its products actually rose during the quarter as customers bought higher-end systems stacked with more and more options. With higher prices and servers contributing a record 8% of revenues, gross margins rose in the quarter to 22.2%, up from 22.1% last year. Many analysts had been anticipating that gross margins would fall as the second quarter of 1996 was characterized by very favorable component prices for Dell, making this meager 0.1% gain quite unexpected.

Going down the profit and loss statement, operating margins rose to 10.5% from 8.9% last year. The company reduced operating costs by 1.6% in spite of the fact that it added 1,600 new employees in the second quarter alone, increasing headcount to 13,300, or 11.1%. The company's sheer need for manpower to fuel its growth may be a future problem, but for right now growth in employee costs apparently can barely keep up with the growth in revenues. Breaking apart the operating costs, sales, general and administrative (SGA) expenses increased 0.7% sequentially to 10.0% of sales, but the company's research & development (R&D) expenses relative to sales dropped 0.3% to 1.7%.

The drop in R&D as a percentage of sales might signal a red-flag to many investors used to companies that actually develop technology, but as a precision electronics manufacturer, Dell is really in a different business than an Intel or a Microsoft that need to spend on R&D. One of the advantages of Dell's focus on computers instead of the technology inside is that the company's R&D cost is minimal since it is the component manufacturers in the industry that foot the bill to advance the technology, not the "box" makers. Although Dell does have to design the PCs, servers, and workstations it manufactures, it does not have to pay for the design of any of the components and is really limited in some ways by the components it can get off the shelf.

Another major misconception about Dell is that it consumes a lot of cash as a part of its operations. Although many people mistaken believe that Dell is capital-intensive, looking at the company's capital expenditures relative to the earnings before interest, taxes, depreciation and amortization (EBITDA) you get a much different picture. Dell only spends 10.7% of its EBITDA on capital expenditures, compared to 30% for Intel Corp. and 21% for Coca-Cola. Because Dell uses so little capital in its business, it can generate a return on capital in the 167% range and use excess cash to buy back shares. These share repurchases help to maximize shareholder value by using excess cash the company does not need to decrease the number of shares outstanding, increasing the earnings per share by the same proportional amount.

Dell's ability to generate cash and repurchase shares is amplified by the fact that it uses very little working capital to operate. For instance, Dell's inventory turns in the quarter were the annualized equivalent of 33 times, meaning that Dell kept approximately 11 days of inventory at any one time. At another manufacturer, money might have been tied up in keeping more days of inventory, meaning that money could not go to buy back shares. And buying back shares is something Dell knows how to do quite well. Dell Computer repurchased 5.7 million shares of stock during the quarter, bringing the total shares repurchased over the last 18 months to 59.3 million. Dell has outstanding "put" contracts to purchase another 27 million shares over the next few months, indicating that the systematic share repurchases should continue over the next three to four quarters if the company keeps up at its current rate. Dell should only have 340 to 345 million shares outstanding at the end of fiscal 1999 at the current rate of repurchase, down from the 362 million the company will probably end the year with.

To cap off the PC day, Dell competitor COMPAQ COMPUTER <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CPQ)") else Response.Write("(NYSE: CPQ)") end if %> had some positive news of its own. While Dell was growing more than three times faster than the market, slightly slower growing Compaq was meeting some very ambitious goals in the lucrative workstation market. Compaq stated that it was "on track" to sell 100,000 workstations in the first 15 months after its entry into the market -- workstations being sold at the expense of established, less efficient manufacturers like Hewlett-Packard, IBM, and Silicon Graphics. Compaq came out of nowhere to take the top market share spot in the U.K., intimating that this should be good for both Compaq and Dell Computer, which entered the workstation market this quarter. Overall, personal computer companies appear to have exceeded all but the most unreasonable expectations for growth.

CONFERENCE CALLS

DELL COMPUTER <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: DELL)") else Response.Write("(Nasdaq: DELL)") end if %>
(800) 839-3306 -- replay from 8:30 pm EDT through 8/20 @ 8:30 pm EDT

WOOLWORTH <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: Z)") else Response.Write("(NYSE: Z)") end if %>
(800) 953-6481 -- replay

CARRAMERICA REALTY <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CRE)") else Response.Write("(NYSE: CRE)") end if %>
(800) 677-1575 (password 1234) -- replay through 8/19
(402) 998-0105 (password 1234) -- replay for international callers

DAYTON HUDSON CORP <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: DH)") else Response.Write("(NYSE: DH)") end if %>
(800) 633-8284 (reservation # 2943671) -- replay through 8/20 @ noon EDT

HEWLETT-PACKARD <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: HWP)") else Response.Write("(NYSE: HWP)") end if %>
(800) 633-8284 (code: 2857062) -- replay through 8/22

HOME DEPOT <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: HD)") else Response.Write("(NYSE: HD)") end if %>
(402) 220-3005 -- replay through 8/22

ROSS STORES <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ROST)") else Response.Write("(Nasdaq: ROST)") end if %>
(402) 222-9936 -- replay through 8/26

THIS WEEK'S CONFERENCE CALL SYNOPSES

HEWLETT-PACKARD <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: HWP)") else Response.Write("(NYSE: HWP)") end if %> Call

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Randy Befumo (TMF Templr), a Fool
Fool Plate Special

Dale Wettlaufer (TMF Ralegh), another Fool
Ups & Downs

Brian Bauer (TMF Hoops), and yet another Fool
Editing