ArcBest reports Q2 EPS 63c, consensus 72c Reports Q2 revenue $658.6M, consensus $642.6M. The Q2 results included additional items of note: The effect of the two-class method used for calculating earnings per share, which requires the allocation of a portion of dividends and net income to unvested restricted shares in determining per common share amounts equaling 3c per share. Costs of long-term incentive plans that are driven by ArcBest's total shareholder return relative to its peer group equaling 7c per share. On a combined basis, these two items approximated 10c per share in Q2, compared to a 2c per share effect in 2Q13. These items could occur in future periods depending on financial results and changes in ArcBest's share price.