(Updates with share activity, analyst's comment)

By Swetha Gopinath and Rod Nickel

April 27 (Reuters) - Canada's Potash Corp of Saskatchewan (POT.TO) (POT.N) reported a bigger-than-expected rise in quarterly profit 整改报告怎么写 on Thursday and raised its full-year outlook, citing lower costs and increased sales volumes.

Shares of the Saskatoon, Saskatchewan-based fertilizer producer rose 1.6 percent in early New York trading, touching a three-week high.

Revenue was lower in the first quarter due to weaker prices year over year, but it still exceeded Wall Street's expectations.

Potash prices have rebounded 保姆聘用合同 modestly since last year but remain low due to bloated global capacity and weakening 孕妇应补充哪些营养 farm incomes. Even so, Potash Corp forecast global potash demand of 61 million 胃肠疾病症状 to 64 million tonnes this year, exceeding last year's 60 million tonnes.

Potash said it expected full-year earnings of 45 cents to 65 cents per share, up from its prior forecast of 35 cents to 55 cents.

The company raised the lower end of its estimate for 2017 potash sales to 8.9 million tonnes from 8.7 million tonnes, keeping the upper end at 9.4 million tonnes.

"We expect improved consumption trends and nutrient affordability in key markets to support potash demand and our results through the remainder of 2017," Chief Executive Officer Jochen Tilk said in a statement.

Bernstein analyst Jonas Oxgaard said earnings 酒精肝严重吗 benefited from a lower tax rate as well as stronger sales in China, India and North America.

"(It) suggests the potash 励志名言 price recovery is in 古代爱情诗词 strong force," he said in a note.

But Citi analyst P.J. Juvekar said it was too early to envision a major recovery as rivals bring on new potash mines through next 个人租房合同 year.

Potash has nearly finished expanding its low-cost Rocanville, Saskatchewan, mine, which it says will help it weather weak crop nutrient prices.

In September, Potash and rival Agrium Inc (AGU.TO) announced plans to merge. The deal would combine Potash's fertilizer capacity, the world's largest, and Agrium's farm retail network, North America's biggest.

Tilk said the companies were working through the regulatory process and still expect the deal to close in mid-2017.

Net earnings nearly doubled to $149 million, or 18 cents per share, in the quarter, beating the analysts' average estimate of 11 cents.

Revenue fell 8 percent to $1.11 billion, despite 其他合同范本 a 13 percent rise in potash sales 课题结题报告 volumes.

Analysts on average had expected $1.06 billion, according to Thomson Reuters I/B/E/S.