Comfort Systems USA reported record first-quarter earnings, with earnings per share of $4.75 beating the estimate of $3.71 and sales reaching $1.83 billion, surpassing the expected $1.77 billion. Following this strong performance, the company announced an increase in its quarterly dividend. Analysts have responded positively, projecting a 20% upside for Comfort Systems USA's stock. In addition to Comfort Systems USA, several other companies declared or increased their quarterly cash dividends, including Avery Dennison, Reynolds Consumer Products, Provident Financial Holdings, Sierra Bancorp, and ArcBest, which declared a dividend of $0.12 per share. Comfort Systems USA is also noted as a long position in the HVAC and Industrials sectors by investment funds such as AdvisorShares.