The top after-market NASDAQ stock market gainers are: Perceptron, Web.com Group, The Andersons, Deltek, and Amtech Systems. The top after-market NASDAQ stock market losers are: Sierra Wireless, Motricity, Innophos Holdings, BCD Semiconductor Manufacturing, and Pinnacle Airlines.

Gainers

Perceptron, Inc. (PRCP) stock jumped 23.17 percent to $7.23 in the after-market trading, following its second quarter earnings. Profit was $1.03 million or 11 cents a share, compared to a loss of $414,000 or 5 cents a share last year. Sales grew 38 percent to $16.34 million. An analyst has expected a loss of 2 cents a share on revenue of $13.51 million.

Shares of Web.com Group, Inc. (WWWW) climbed 14.59 percent to $11.31 in the after-hours trading, as its fourth quarter earnings and revenue exceeded Street view. Adjusted profit was $6.64 million or 24 cents a share, up from $4.28 million or 16 cents a share last year. Adjusted revenue rose to $44.99 million from $26.35 million. Analysts had expected profit of 17 cents a share on revenue of $41.60 million.

The Andersons, Inc. (ANDE) stock advanced 10.95 percent to $45.10 in the after-market session, as its fourth quarter earnings and revenue topped Street view. Profit was $25.83 million or $1.39 a share, up from $16.23 million or $0.88 a share last year. Revenue rose to $1.15 billion from $915.96 million. Analysts had expected profit of $0.87 a share on revenue of $1.05 billion.

Shares of Deltek, Inc (PROJ) increased 6.00 percent to $8.30 in the after-hours session, as its fourth quarter earnings and revenue topped Street estimates. Adjusted profit was $5.61 million or 8 cents a share, down from $9.77 million or 15 cents a share last year. Revenue rose 23.1 percent to $86.61 million. Analysts had expected profit of 1 cent a share on revenue of $77.11 million.

Amtech Systems Inc. (ASYS) stock gained 5.08 percent to $30.40 in the after-market trading, as its first quarter earnings and revenue exceeded Street expectations. Profit was $4.99 million or 52 cents a share, higher than $80,000 or 1 cent a share last year. Revenue grew to $53.71 million from $15.46 million. Analysts had expected profit of 37 cents a share on revenue of $46.98 million.

Amtech expects second quarter revenue of $55 million to $60 million, higher than analysts forecast of $49.12 million. The company anticipates fiscal 2011 revenue to surpass $230 million, while Street forecasts $213.38 million.

Losers

Shares of Sierra Wireless Inc. (SWIR) plunged 23.48 percent to $11.86 in the after-hours trading, as its fourth quarter earnings and revenue came in below Street expectations. Adjusted profit was $4.9 million or 16 cents a share, up from $3.7 million or 12 cents a share last year. Revenue rose 16 percent to $167.2 million. Analysts had expected profit of 23 cents a share on revenue of $174.12 million.

Sierra Wireless expects first quarter adjusted results between loss 6 cents and breakeven per share and revenue of $140 million to $145 million, while Street predicts profit of 15 cents a share on revenue of $167.92 million. For the full year 2011, the company expects solid revenue and earnings growth driven by a strong second half.

In the first quarter of 2011, Sierra Wireless expects revenue to decline significantly from the fourth quarter of 2010. The company expects this sequential decline to be driven primarily by lower AirCard sales as operator customers prepare to transition to its new 4G products and lower embedded module sales to a single large consumer M2M customer.

Motricity, Inc. (MOTR) stock plummeted 17.62 percent to $18.14 in the after-market trading, as it guided first quarter revenue below Street view. The company expects first quarter revenue of $32 million to $33 million, while Street predicts $42.23 million, and adjusted earnings of $0.5 million to $1 million. For fiscal 2011, Motricity projects revenue of $170 million to $180 million, while Street forecasts $173.59 million, and adjusted profit of $25 million to $30 million.

Motricity reported fourth quarter adjusted profit of $5.7 million or 14 cents a share, compared to a loss of $2.9 million or 7 cents a share last year. Revenue rose 42 percent to $36.01 million. Analysts had expected profit of 13 cents a share on revenue of $35.65 million.

Shares of Innophos Holdings Inc (IPHS) lost 13.12 percent to $35.09 in the after-hours session.

BCD Semiconductor Manufacturing (BCDS) stock declined 9.72 percent to $10.49 in the after-market session. Earnings for the fourth quarter rose to $3.78 million from $3.46 million, while adjusted profit grew to $4.47 million from $3.33 million. Revenue rose 14.1 percent to $31.56 million. The company expects first quarter revenue of $30 million to $31 million, representing growth of about 5 percent to 8 percent over last year. Gross margin is expected to be 29.5 percent to 30.5 percent.

Shares of Pinnacle Airlines Corp. (PNCL) decreased 8.48 percent to $6.58 in the after-hours trading. In a regulatory filing, the company said a number of items negatively affected the fourth quarter of 2010, and it currently expects fourth quarter earnings, excluding the one-time pilot signing bonus, of 12 cents to 15 cents a share, which is below Street estimates of 29 cents a share. Including the pilot signing bonus, the company expects to report a loss of 22 cents to 25 cents a share.

The company said it accrued one-time signing bonus of $10.9 million that would be paid to pilots at its unit Pinnacle Airlines Inc. and related payroll taxes during the fourth quarter of 2010. Colgan Air Inc. experienced significant start-up costs associated with increased pilot and flight attendant hiring and training, aircraft interest expense and depreciation expense before Colgan began earning revenue for these aircraft under the capacity purchase agreement with United Airlines.

Pinnacle Airlines' operating units were significantly affected by severe winter weather during the month of December. All three operating subsidiaries experienced an unusually high rate of cancelled flights as the company worked with its partners to minimize the operational disruption to passengers. In addition, Colgan Air experienced a temporarily high cancellation rate during October due to unexpected maintenance events.