(AFG) - buy
American Fincl, guides FY09 EPS above consensus. Co issues upside guidance for FY09, sees EPS of $3.70-4.00 vs. $3.55 consensus. "Looking into 2009, we expect to strong profits, and forecast an overall combined ratio in the 88% to 91% range.

(BEC) - buy
Beckman Coulter 4Q profit surges 72 percent. Co reported net income of $77.2 million, or $1.21 per share, up from $44.8 million, or 69 cents per share, a year earlier.

(PFG) - short
Principal Financial Group Inc.'s fourth-quarter net income fell 98%.

(AXS) - short
Axis Capital Holdings Ltd, posted a 57 pct drop in fourth-quarter profit. The company earned $131 million, or 88 cents a share, compared with $306 million, or $1.89 a share, a year earlier.

(LNCR) - short
Lincare sees 2009 results hurt by Medicare changes.