That will increase the per-share loss previously reported by a penny, to 13 cents.

The per-share loss was greater than the 42-cent average estimate of 14 analysts polled by Zacks Investment Research.

The $62.9 million loss reported by Bausch & Lomb for the fourth quarter translated into a per-share loss of $1.05.

SFX has consistently posted per-share losses, but investors have taken heart from the company's growing revenues and operating cash flow.

But even without the special charges, the company recorded a per-share loss of 39 cents.

The per-share loss rose to 36 cents from 25 cents because of a decline in the number of shares.

Wall Street had been expecting a per-share loss ranging from 65 cents to more than $1.

The $205 million charge against earnings in the quarter that ended June 30 left the company with a per-share loss of $1 for the period.

Microcom, based in Norwood, Mass., said it expected a per-share loss equal to 15 to 20 cents for its first quarter ending this month.

Preferred dividend requirements reduced net income to a per-share loss.