United suggests it could have flat to up earnings for the year.

Tandy reported relatively flat earnings of $35.1 million for the first quarter of this year.

The flat earnings occurred despite a 25 percent increase in fourth-quarter revenue, to $3.37 billion, from $2.70 billion.

Until you get flat earnings for a few quarters, I don't think you will see it.

Handleman's 1991 fourth quarter, ended April 27, showed a 12 percent fall in sales and flat earnings.

Company officials say they expected flat earnings this year, with revenue growing only slightly.

The company blamed a 7 percent cost increase for the flat earnings and announced a hiring freeze the next day.

Further, the company said that division would lose 4 cents a share in the fourth quarter, resulting in flat earnings.

Pyxis, based in San Diego, had two years of flat earnings.

But another had posted virtually flat earnings earlier.