Check out which companies are making headlines before the bell on Friday:
Tiffany - The luxury goods retailer earned $1.40 per share for its latest quarter, 5 cents above estimates. It also says sales this year will be up 6 to 8 percent, with growth in all regions.
Darden Restaurants - The parent of Olive Garden and Red Lobster reported quarterly profit of $1.02 per share, 1 cent above estimates, with revenues in line. Darden had cut its outlook a month ago, saying higher gas prices, the end of the payroll tax cut, and bad weather had hurt its results.
Salesforce.com - the maker of customer relations software announces a four-for-one stock split.
Nike - Nike reported fiscal third quarter earnings of $0.73 per share, 6 cents above estimates, though revenue was slightly shy of consensus forecasts. Earnings were boosted by an increase in gross margins, breaking an eight-quarter streak of declines.
Tibco Software - Tibco reported fiscal first quarter earnings of $0.18 per share, in line with estimates. However, revenue for the business software maker was short of analyst forecasts, as is its current quarter forecast. Tibco is citing what it calls "execution challenges" in both North America and the U.K.
Micron Technology - Micron reported a second quarter loss of $0.28 per share, wider than the $0.19 analysts were expecting. However, the chipmaker's revenues of $2.08 billion were above estimates of $1.92 billion, and profit margins expanded as well. Micron benefited from an increase in the popularity of flash memory chips, with revenues in that segment jumping 8 percent from the prior quarter.
Tech Data - Tech Data will restate earnings results for the past three years, placing the blame on accounting practices at a vendor that services its U.K. subsidiary. The technology products distributor says the restatement could erase up to $33 million in profits from the 2011 through 2013 fiscal years and that investors should no longer rely on the financial data relating to these periods of time.
BP - has announced an $8 billion share buyback program, following the sale of its stake in TNK-BP to Russia's Rosneft. A return of cash to shareholders was anticipated following the sale, but some analysts say the $8 billion is more than they expected.
Dell - The 45-day "go-shop" period for buyout offers comes to an end. Blackstone Group is seen by some as the most likely to put forth a bid that tops the $13.65 per share offered by CEO Michael Dell and a group of investors.
Monster Energy - An American Heart Association study finds that energy drinks may increase blood pressure and disturb the heart's natural rhythm.
Apple - Apple will reportedly unveil the iPhone 5s and the iPad 5 on June 29, according to tech web site Gizmorati, which cites an inside source and confirmation from a third party. That date would mark the sixth anniversary of the introduction of the original iPhone.
(Read More: See CNBC's Market Insider Blog)
—By CNBC's Peter Schacknow
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