Textron Inc (TXT) has flown past the Zacks Consensus Estimate of a loss of 2 cents per share to register earning per share (EPS) of 12 cents in the third quarter of fiscal 2009. However, it fell far short of the year-ago figure of 85 cents per diluted share. The company also digested a $42 million charge in the quarter (10 cents per share) for its ongoing restructuring program. Revenues cascaded 27% to $2.5 billion in the reported quarter from $3.5 billion in the year-ago quarter. The Cessna segment’s revenues decreased $593 million year-over-year to $825 million, primarily reflecting lower delivery of Citation jets (68 jets compared to 124 in the year-ago quarter). Bell’s revenues decreased $74 million year-over-year to $628 million on account of lower commercial helicopter revenues. Revenues for the Industrial segment decreased $203 million to $523 million compared to year-ago quarter due to ...