As a result, the company said, its fiscal 2005 earnings would be 10 percent lower than previously forecast.

Yesterday, Goldman reported that its fiscal fourth-quarter earnings rose 92 percent, to $971 million.

Even at its current $29.875 a share, investors are paying 20 times estimated fiscal 1995 earnings for Best Buy.

In November, the company said its fiscal 1997 earnings would be considerably lower than expected.

Its fiscal first-quarter earnings rose 5.6 percent, slightly less than Wall Street expected.

Analysts expect fiscal 1988 earnings to increase 76 percent, to $80 million.

It said fiscal fourth-quarter earnings would be flat, and its chief executive resigned.

The company said it expected fiscal 2006 earnings a share to be 78 cents to 80 cents.

Neither company would allow interviews with top executives before fiscal first-quarter earnings are released.

On Tuesday, the company reported that its fiscal fourth-quarter earnings more than doubled.