Click here to write a Letter to the Editor. ail line Kansas City Southern reported Tuesday it earned $26.4 million or 32 cents a share in the third quarter, compared with earnings of $1.9 million or 2 cents a year earlier.Kansas City Southern said its third-quarter earnings for 2005 exclude a non-cash gain of about $131.9 million resulting from a value-added tax settlement with the Mexican Government.Revenue in the quarter rose to $415.7 million from $384.6 million in 2005. KCS did not break out its gains from rail fuel surcharges.