LDK Solar beats by $0.87, beats on revs; guides Q3 revs above consensus; guides FY08 revs above consensus (LDK) 33.58 +0.09 : Reports Q2 (Jun) earnings of $1.29 per share, $0.87 better than the First Call consensus of $0.42; revenues rose 345.9% year/year to $441.7 mln vs the $282 mln consensus. Co issues upside guidance for Q3, sees Q3 revs of $486-496 mln vs. $307.05 mln consensus with wafer shipments between 210 MW to 220 MW. Co issues upside guidance for FY08, sees FY08 revs of $1.65-1.75 bln vs. $1.16 bln consensus with wafer shipments in the range of 750 MW to 770 MW. Gross profit margin for the second quarter of fiscal 2008 was 25.4% compared with 35.2% in the second quarter of fiscal 2007. Operating profit margin for the second quarter of fiscal 2008 was 22.7% compared with 31.1% in the second quarter of fiscal 2007.