Shares in Dell Computer Corp fell sharply in early trading yesterday, down $3.50 at $45.50 after the company, asked by federal regulators to make additional disclosures about its foreign currency trading, said that its transactions had resulted in $1m additional profit for the combined period of fiscal year 1992 and the first 11 months of its fiscal 1993, adding that the Securities & Exchange Commission will not require Dell to restate its earnings to reflect the numbers, but asked it to include a statement and table in the new stock offering prospectus describing the effect of currency trading;Dell said it will likely report revenue of $615m for its fiscal fourth quarter to January 31, down from the most recent consensus by analysts of $637m but still 115% up on the $285.7m of a year ago – Dell said it missed some sales opportunities during the transition to its new family of personal computers; sales for the full year woll exceed $2,000m, up from $890m a year ago; it expects its net profit to be about 5% of sales for the year.
