FOOL PLATE SPECIAL
An Investment Opinion by Randy Befumo

Coke Takes a Small Spill

Beverage titan COCA-COLA <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: KO)") else Response.Write("(NYSE: KO)") end if %> jostled investors a little this morning when it reported that earnings growth in the third quarter would not be as high as previously anticipated. The company stated that third quarter earnings would be "slightly higher" than those reported a year ago, including a one-time gain from the sale of its stakes in two bottlers. Coca-Cola anticipates booking a $0.04 to $0.06 per share gain from the sale of its 49% interest in Coca-Cola Bottling Co of New York, Inc. and its 48% interest in Coke Canada to COCA-COLA ENTERPRISES <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CCE)") else Response.Write("(NYSE: CCE)") end if %>, one of the Atlanta, Georgia concern's largest bottlers.

Current expectations call for Coca-Cola to make $0.44 per share versus $0.39 in the year-ago period, meaning that net of the gain, earnings growth from operations will be flat. So why is Coca-Cola only down $1 11/16 to $64 7/8? The company has consistently argued that because it is constantly buying and selling stakes in Coca-Cola bottlers, this sort of income is actually regular recurring income and should be valued in the same way as the income the company receives from its core beverage operations. Apparently the market agrees, as the company is down less than 3% as of this writing.

For its part, separately traded Coca-Cola Enterprises said the acquisition would dilute the third quarter by $0.02 per share, the fourth quarter by $0.03 per share, and fiscal 1998 results by $0.05 per share. Additionally, the company's non-cash compensation expenses will be $0.05 per share higher than expected next quarter, but the company will receive a $0.15 per share one-time benefit from a change in British tax law. For all of this one-time charging and dilution, Coca-Cola Enterprises was down $7/8 to $29 3/8.

Although the markets are shrugging off the news for both Coca-Cola and Coca-Cola Enterprises, the issue of how individual investors should view one-time charges and benefits is still quite important. Both AMERICA ONLINE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: AOL)") else Response.Write("(NYSE: AOL)") end if %> and INFORMIX <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: IFMX)") else Response.Write("(Nasdaq: IFMX)") end if %> have either announced or taken relatively substantial one-time charges today to restate prior income. In America Online's case, the adjustments only affected $7 million of the company's multi-billion dollar revenues over the past year, making for a negligible adjustment. In Informix's case, the company may have to adjust prior sales by as much as $100 million, making its plight a bit more serious. Taken together, this illustrates how when it comes to "one-time" events, the significance is in the eyes of shareholders and no absolute rule really applies. For example, although Coca-Cola's gains are booked as one-time asset sales, the company's claims that these gains are actually regularly recurring income similar to a loan company securitizing baskets of loans or a franchisor selling franchises are not completely irrational. What can be good for the goose (the loan company or franchisor) is sometimes not always immediately considered good for the gander (in this case, Coca-Cola).

UPS

Oil and gas exploration and production company COSTILLA ENERGY <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: COSE)") else Response.Write("(Nasdaq: COSE)") end if %> gained another $1 1/4 to $10 1/4 after yesterday reporting a 56% increase in production and a nearly 3-to-1 ratio of reserves additions to production.

AMERICAN MEDSERVE CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: AMCI)") else Response.Write("(Nasdaq: AMCI)") end if %> jumped $2 to $17 1/2 after the pharmacy services company agreed to be acquired by OMNICARE INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: OCR)") else Response.Write("(NYSE: OCR)") end if %> for $18 per share in cash.

Security services company O'GARA CO. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: OGAR)") else Response.Write("(Nasdaq: OGAR)") end if %> added $2 5/8 to $15 after announcing an agreement to merge with Kroll Associates, a risk management and "corporate intelligence" company.

BEST BUY <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BBY)") else Response.Write("(NYSE: BBY)") end if %> popped up $1 3/16 to $14 3/16 after Goldman Sachs put out a "trading buy" recommendation on the consumer products retailer.

Marine engine manufacturer OUTBOARD MARINE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: OM)") else Response.Write("(NYSE: OM)") end if %> rose $1 3/8 to $17 11/16 on the first day of an $18 per share cash tender offer from investment group Greenway Partners, which is apparently trumping the $16 per share bid from DETROIT DIESEL CO. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: DDC)") else Response.Write("(NYSE: DDC)") end if %>.

JOHN ALDEN FINANCIAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: JA)") else Response.Write("(NYSE: JA)") end if %> ticked up $1 1/4 to $23 1/2 after the healthcare insurer reported Q2 EPS of $0.68, up 21% year-over-year and well above the Zacks mean estimate of $0.32.

DOWNS

Data monster ELECTRONIC DATA SYSTEMS CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: EDS)") else Response.Write("(NYSE: EDS)") end if %> disappointed investors again and was pulled down $6 3/16 to $37. The company missed the Q2 mean EPS estimate of $0.45 in reporting operating earnings of $0.40 per share. EDS guided 1997 EPS expectations lower to $1.90 to $2.00, below the mean estimate of $2.24, forcing just about every major brokerage firm to reduce their ratings on the company.

PETSMART INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: PETM)") else Response.Write("(Nasdaq: PETM)") end if %> was sent to the doghouse this morning, falling $3 1/8 to $8 5/8 after the pet supply superstore pre-announced Q2 operating EPS of $0.02 to $0.04, below estimates of $0.09. The company will also take a large restructuring charge to close underperforming stores and write off inventory.

Marketing products company NORWOOD PROMOTIONAL PRODUCTS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: NPPI)") else Response.Write("(Nasdaq: NPPI)") end if %> fell $1 11/16 to $13 1/16 upon announcing the resignation of its president and chief operating officer as well as the termination of talks to acquire Rou Bill Group.

TITAN HOLDINGS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: TH)") else Response.Write("(NYSE: TH)") end if %> lost $1 3/8 to $21 1/2 after the specialty property and casualty insurer agreed to be acquired by USF&G CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: FG)") else Response.Write("(NYSE: FG)") end if %> for $11.60 per share in cash and 0.46516 shares of USF&G, valuing Titan at $22.47 per share as of last night's close.

Workstation memory board manufacturer DATARAM CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: DTM)") else Response.Write("(AMEX: DTM)") end if %> fell $1 1/2 to $8 3/4 after reporting solid Q1 earnings but warned that a legal fight with SUN MICROSYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: SUNW)") else Response.Write("(Nasdaq: SUNW)") end if %> may have a material effect on earnings going forward.

Computer training company LEARNING TREE INTERNATIONAL <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: LTRE)") else Response.Write("(Nasdaq: LTRE)") end if %> was chopped down $6 1/2 to $28 1/4 after reporting Q3 EPS of $0.14, missing the mean estimate of $0.15.

CONFERENCE CALLS

RAINFOREST CAFE <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: RAIN)") else Response.Write("(Nasdaq: RAIN)") end if %>
(402) 222-9939 -- replay

TIDEWATER <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: TDW)") else Response.Write("(NYSE: TDW)") end if %>
(800) 475-6701 (#348218) -- replay

PAPA JOHN'S PIZZA <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: PZZA)") else Response.Write("(Nasdaq: PZZA)") end if %>
(800) 642-1687 (ask for Papa John's Int'l conference call) -- replay

CREE RESEARCH <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: CREE)") else Response.Write("(Nasdaq: CREE)") end if %>
(800) 642-1687 (code: 523215) -- replay
(706) 645-9291 (code: 523215) -- replay for international callers

MICROSOFT <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: MSFT)") else Response.Write("(Nasdaq: MSFT)") end if %> and
APPLE COMPUTER <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: AAPL)") else Response.Write("(Nasdaq: AAPL)") end if %>
Regarding product and technology development agreement
(800) 456-5304 (code: 8797) -- replay through 8/8 @ 5:00 pm EDT
(402) 344-6835 -- replay number for international callers

AMERICAN RADIO SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: AFM)") else Response.Write("(NYSE: AFM)") end if %>
(800) 475-6701 (access code: 350455) -- replay through 8/8

I-STAT
<% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: STAT)") else Response.Write("(Nasdaq: STAT)") end if %>
(800) 475-6701 (ID# 345839) -- replay through 8/8

SARA LEE
<% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: SLE)") else Response.Write("(NYSE: SLE)") end if %>
(402) 220-3124 -- replay through 8/14

CISCO SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: CSCO)") else Response.Write("(Nasdaq: CSCO)") end if %>
(800) 633-8284 (code: 2875731) -- replay through 8/15

08/08/97 (Friday)
PETSMART INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: PETM)") else Response.Write("(Nasdaq: PETM)") end if %>
5:00 pm EDT
(800) 696-1558 (code 224543) -- live

THIS WEEK'S CONFERENCE CALL SYNOPSES

RAINFOREST CAFE <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: RAIN)") else Response.Write("(Nasdaq: RAIN)") end if %> Call
AMERICA ONLINE <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: AOL)") else Response.Write("(NYSE: AOL)") end if %> Call
APPLE and MICROSOFT Call
CISCO SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: CSCO)") else Response.Write("(Nasdaq: CSCO)") end if %> Call
OXFORD HEALTH <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: OXHP)") else Response.Write("(Nasdaq: OXHP)") end if %> Call

FOOL PORTFOLIO STOCKS
FOOL PORTFOLIO BORING PORTFOLIO ATCT down $3/32 at $5 1/8 ATLS dn $1 1/4 at $26 1/8 AOL down $1 7/16 at $70 1/16 BGP down $1/4 at $23 7/8 CHV down $1/2 at $77 1/2 CSL down $1/4 at $41 7/16 COMS up $9/16 at $56 1/8 CSCO down $1 at $77 13/16 DJT up $1/8 at $9 7/8 GNT dn $1 13/16 at $43 3/4 GM down $15/16 at $63 ORCL up $1/32 at $56 29/32 INVX down $1 1/8 at $34 1/4 OXHP up $3/8 at $74 3/8 IOM up $7/16 at $24 PMSI up $1/8 at $11 3/8 KLAC down $1 3/4 at $63 7/16 TDW dn $1 9/16 at $52 3/16 LU down $1 11/16 at $86 3/8 MMM down $15/16 at $95 T unch. at $40 1/8

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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