From TheStreet.com Ratings: "The company reported in October that its earnings surged 40% year over year in the second quarter of fiscal 2008 due to lower costs as a result of a reduction in handset incentives... Return on equity exceeded that of the prior year's quarter, rising from 9.3% to 14.4%. This is a clear sign of strength within the company. In addition, the company's very low debt-to-equity ratio of 0.1 is currently below that of the industry average, implying that there has been very successful management of debt levels..."

From TheStreet.com Ratings: "Although results for the third quarter of fiscal 2008 were impacted by Hurricanes Gustav and Ike in the Gulf of Mexico, the company's revenues rose 34.7% year over year in the third quarter of fiscal 2008. Net income rose to a record $14.8 billion, an increase of 57.6% when compared to the same quarter last year. ExxonMobil also reported significant earnings per share (EPS) improvement, continuing a trend of positive EPS growth over the past two years with an increase from $1.70 per share in the third quarter of fiscal 2007 to $2.86 per share in the most recent quarter. One clear sign of strength for this company is the fact that its current return on equity exceeded its ROE from the same quarter one year prior, rising from 33.1% to 39.2%. In addition, the company has a very low debt to equity ratio of 0.1, implying that ExxonMobil has successfully managed its debt levels. An adequate quick ratio of 1.1 illustrates the company's ability to avoid short-term cash problems."

From TheStreet.com Ratings: "The company announced on Dec. 9 that its sales results continued to be strong in the third quarter of fiscal 2008, resulting in a 9% year-over-year increase despite the difficult economy. It reported net earnings for the quarter as $237.7 million... Management stated that Kroger has a strong balance sheet, which has been a competitive advantage for the company in recent years. Its financial strength is expected to continue to be advantageous in the current economic climate... Looking ahead to fiscal 2009, the company expects same store sales growth of 3% to 5%, excluding fuel, which should help the company create a favorable return for shareholders despite the challenging economic times."

From TheStreet.com Ratings: "For the third quarter of fiscal 2008, the company reported revenue growth of 42.3% year-over-year... Net income improved by 112.3%, significantly exceeding that of both the S&P 500 and the oil, gas, and consumable fuels industry... Net operating cash flow also increased, rising 59.7% when compare to the same quarter last year. In addition, a very low debt-to-equity ratio of 59.7% implies that Chevron has successfully managed its debt levels."

From TheStreet.com Ratings: "Entergy reported that its earnings increased slightly in the third quarter of fiscal 2008, rising 2% on double-digit revenue growth of 20.5%... Entergy's return on equity improved slightly during the third quarter, rising from 14.6% to 15%. This can be construed as a modest strength for the organization. In addition, net operating cash flow increased significantly, rising 168.5% when compared to the same quarter last year... Looking forward, Entergy reaffirmed its fiscal 2008 earnings-per-share guidance to be in the range of $6.50 to $6.90 per share. Bear in mind, however, that any unfavorable resolution on pending and future rate cases might adversely affect Entergy's business, while rising nuclear fuel prices could impact margins. It is also important to consider the company's low profit margins, but we feel that the strengths detailed above outweigh any potential weakness at this time."