Goodyear Tire & Rubber Co. has announced that it needs more time to prepare its first quarter financial statement. The company, which delayed reporting its earnings for 2003 until May, had expected to discuss results with analysts yesterday. It expects to be able to do so by about the end of next week. In the meantime, Goodyear says it expects to report improved operating results in all business, including a 23% improvement in first-quarter sales to $4.3 billion. It says its net loss for the period will be between $75 million and $85 million; Goodyear lost $197 million in the first quarter last year.