Cabletron Systems

(CS) - Get Report

said it plans to reorganize its core business into four independent operating companies in order to better focus on high-growth areas of the communications market. The new companies --

Riverstone Networks

,

Enterasys Networks

,

Global Network Technology Services

and

Aprisma Management Technologies

-- will focus on service provider, enterprise electronic business, professional services and infrastructure management, the company said. Cabletron said the four units eventually will be separate, publicly traded companies.

As reported earlier,

Dell

(DELL) - Get Report

reported fourth-quarter earnings of 16 cents a share, a penny ahead of the revised 29-analyst estimate and the year-ago earnings. The consensus estimate was lowered from 21 cents a share, excluding the gain, following Dell's Jan. 26 announcement that it expected to report fourth quarter net income of about 16 cents a share, including an investment gain of 1 cent a share.

Dell said its profit growth was slowed by parts shortages and a sales slowdown tied to Y2K fears. Net income was $436 million, compared with $425 million in the year-ago period.

For more on Dell's

earnings, see separate coverage from

TheStreet.com/NYTimes.com

joint newsroom.

Equity inflows totaled $11 billion for the week ended yesterday, the largest since Jan. 3, 1996, according to

AMG Data Services

. Of that, 22% went to technology funds overall, and 26% went to

Janus

equity funds specifically. International equity funds received inflows to all regions, while taxable bond funds reported outflows from all sectors, totaling $764 million except for high-yield bond funds, which received their first inflow in 10 weeks, and high-quality bond funds.

In other postclose news (

earnings estimates from First Call/Thomson Financial; earnings reported on a diluted basis unless otherwise specified

):

Earnings/revenue reports and previews

Amerco

(UHAL) - Get Report

reported a third-quarter loss of 57 cents. The single-analyst estimate called for a loss of 7 cents a share, which would have matched the year-ago loss. Amerco said three primary factors contributed to the wider loss: the cost of Yellow Pages advertising for several directories shifted to December from January; Amerco recognized additional repair expense because of shifting to calendar accounting from week-end accounting; and profits fell at

Republic Western

.

Cylink

(CYLK)

posted a fourth-quarter loss of 22 cents a share, wider than the three-analyst expected loss of 6 cents. The year-ago loss was 23 cents a share. The company said it incurred unusually high costs during the fourth quarter related to continuing implementation of a new enterprise resource planning system, lease termination and relocation expenses in connection with the company's move to a new campus, and higher headcount and marketing expenses.

Delphi Financial Group

(DFG)

reported fourth-quarter earnings of 93 cents a share, missing the three-analyst estimate of 99 cents but up from the year-ago 59 cents.

Infonet Services

(IN)

posted third-quarter earnings of less than a cent, narrowly beating the two-analyst estimate of a 1-cent loss and the year-ago break-even results.

Shared Medical Systems

(SMS)

posted fourth-quarter earnings of 60 cents a share, missing the 19-analyst estimate of 63 cents, and the year-ago earnings of 69 cents. The company said its 2000 earnings-per-share goal is in the range of $2.75 to $2.85 a share. The current 18-analyst estimate is $3.17.

TheStreet.com Inc.

(TSCM)

, publisher of this Web site, posted a fourth-quarter loss of 36 cents a share, narrower than the seven-analyst expected loss of 41 cents and the year-ago loss of 47 cents.

Vlasic Foods International

(VL)

said it is seeking ways to better manage the company and warned that investors can expect weak sales in 2000 and a loss in the second quarter. The company unveiled a plan that calls for a 20% cut in staff, or about 45 positions, from its corporate headquarters in New Jersey. The company expects a second-quarter loss of 32 cents to 36 cents a share on charges and slower sales in certain divisions.

In other earnings news:

Offerings and stock actions

Newport

(NEWP)

set a 3-for-1 stock split.

Tollgrade Communications

(TLGD)

set a 2-for-1 stock split.

Miscellany

Safety-Kleen

(SK)

said it disbanded a special committee to consider the sale of the company, saying such a move is now unwarranted. At issue was

Laidlaw's

(LDW)

time horizon for divesting its stake in Safety-Kleen.