Polaris (PII) easily beat first-quarter earnings Wednesday, sending shares soaring despite the rough market terrain. The ATV and snowmobile maker on Wednesday reported a 27% rise in profit to 85 cents per share, beating analyst estimates by 8 cents and continuing 10 straight quarters of double-digit EPS growth. Sales jumped 25% to $673.8 million, topping expectations of $613.7 million. Shares rallied to new highs, climbing 7.9% to 78.88 near