Well heck, we at AtAT are still recovering from the cardiac arrhythmia induced by last month's surprise announcement of an Apple Q1 profit, yet everyone else seems to have recovered pretty fully. Some people are so recovered, in fact, that they're already thinking about the next quarterly results. And some people are so completely, fully, and unbelievably over that last little miracle (oh, for such a constitution) that they are actually trying to predict Apple's Q2 financials, despite Apple's warnings against expecting a profit-- and their historical weakness in this quarter. One such shining specimen of unsinkable intestinal fortitude is Eric Yang of Macintosh Evolution.

Eric has actually gone all out in his analysis, considering Apple's expected margin, revenue, interest, other income, and cost of operation and tossing them all together to duke it out in an Excel spreadsheet. After a lot of speculation, he's determined that Apple has a pretty good chance of beating the current analysts' estimate of a $19 million profit. In fact, his personal guesstimate actually puts our favorite troubled and beleaguered computer company at a $61 million profit for the quarter. Does that seem too optimistic for you, despite Apple's current stock price which keeps climbing? No problem-- just download his Excel spreadsheet, tweak the input values to your liking, and see what pops out the other end. Eric's been commendably conscientious in this effort; our own personal predictions of Apple's quarterly results are based on an arcane combination of a suction-cup dart thrown at our Marvel Comics Superheroes wall calendar, the cost of the daily special down at the corner sub shop, and whether or not the X-Files is a repeat that week.

We at AtAT encourage all of you to start thinking about Apple's Q2 results, because once we get a little closer to the end of the quarter we'll be running our quarterly Beat the Analysts contest, in which you can win fame and prizes beyond belief by registering the closest guess to the actual posted results. So start pondering: soon you'll have your chance to show those analysts who's boss. (Not that we're rushing you. We don't think we'll be braving that task for another couple of weeks yet.)