** Shares of diversified manufacturer Leggett & Platt LEG.N last up 25% to $9.09 and top S&P 1500 .SPSUP performers on Tues after co backed full-yr guidance

** LEG shares on course for record daily pct gain, and hit about two-mth high

** Carthage, Missouri-based firm late Mon said it could see a net positive benefit overall from U.S. President Donald Trump's tariff plans, though warned they could dent consumer confidence and discretionary demand, and boost inflation

** "Although the domestic bedding industry is now expected to be more challenged than previously anticipated, the resulting lower volume will likely be offset primarily by steel-related tariff benefits," CEO Karl Glassman said in the statement

** For 2025, co reiterated prior sales and adj EPS guidance of $4.0-$4.3 bln and $0.85-$1.26, respectively

** In Q1, adj EPS fell by a penny from a year ago to $0.24, but surpassed analysts' expectations of $0.22, while rev of $1.02 bln, down 7% y/y, was inline, per LSEG data

** All four analysts covering LEG rate stock "hold" and their median PT of $9 is down from $12 a month ago - LSEG

** With move on the session, shares down ~5% YTD vs ~20% drop in S&P 600 Consumer Discretionary sector .SPSMCD

(Lance Tupper is a Reuters market analyst. The views expressed are his own)

((lance.tupper@tr.com 1-646-279-6380))