Also

* Los Angeles-based Napster Inc., which sells songs and music subscriptions over the Internet, said its fiscal second-quarter loss narrowed to $13.6 million, or 32 cents a share, from $15.3 million, or 44 cents, a year earlier. Sales in the quarter ended Sept. 30 surged to $23.4 million from $9.32 million.

* Guess Inc., a Los Angeles-based marketer and retailer of jeans and other apparel, said third-quarter profit rose 75% to $20.7 million, or 45 cents a share, as revenue increased 34% to $265.6 million. The company cited an improved product mix and a more than tripling in sales in its European operations for the higher results.

* Beckman Coulter Inc., a Fullerton-based maker of medical laboratory equipment, said third-quarter net income fell 37%, hurt by costs for discontinued products, job cuts and hurricane damage. But its shares closed 6.6% higher, the most in almost three years, rising $3.25 to $52.75, as the company raised its 2005 forecast. Net income dropped to $36.2 million, or 56 cents a share, as revenue rose 2.1% to $593.4 million.

* Watson Pharmaceuticals, a Corona specialty drug maker, said third-quarter profit nearly tripled, rising to $39.6 million, or 36 cents a share. The year-earlier results included an asset impairment charge. Revenue was flat at $410.3 million.

* United Online Inc., a Woodland Hills-based Internet service provider, said third-quarter net income was flat at $12.6 million, or 20 cents a share. The operator of NetZero, Juno and Classmates.com said sales rose 20% to $132.8 million as subscribers rose by 33,000 to 6.4 million.

* Smart & Final Inc., a Commerce-based operator of 241 warehouse grocery stores in the West, reported that fiscal third-quarter net income tumbled 93% to $823,000, or 3 cents a share, reflecting a $19-million charge taken to reflect the cost of settling a class-action lawsuit. Sales for the period ended Oct. 9 rose 5.2% to $634.4 million.