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* Champion Enterprises Inc., the biggest U.S. maker of manufactured homes, said it closed two plants and 30 sales centers as it reduces inventory. The Auburn Hills, Mich.-based company also said it expects to report a first-quarter loss of 40 to 45 cents a share, much deeper than the 30-cent loss analysts expected, with revenue down about 40%.

* Rohm & Haas Co., one of the world’s largest specialty-chemicals makers, said first-quarter profit will be lower than expected because of rising energy costs and slower demand from industrial customers. Profit will likely be 27 cents to 29 cents a share, lower than the 35-cent average estimate of analysts polled by First Call/Thomson Financial, and less than half the year-earlier level, the company said.

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