LONDON (May 20)—Tomkins P.L.C. expects its fiscal 2002 results to "be in line with current market expectations," based on satisfactory business activity during the second half of the year vs. mixed market conditions. The company, parent of Gates Rubber, also is switching its fiscal accounting period to a calendar year from its current April 30 year-end. For the year ended April 30, Tomkins' industrial and automotive business unit reported "robust" sales because of higher-than-expected vehicle sales during the November-April period. Tomkins reported earnings of $55.2 million on sales of $2.55 billion for the six months ended Oct. 31.