Shares of Dana ( DCN) were among NYSE's losers Monday, falling 26% after the auto parts maker withdrew its 2005 earnings forecast, delayed its third-quarter earnings release and said it would restate its earnings. The company, which said the earnings restatement would cover the last six quarters, blamed the restatement primarily on issues involving customer pricing and transactions with suppliers in the company's commercial vehicle business. Dana said that in connection with the restatements, it believes there are material weaknesses in its internal control over financial reporting. As a result of the restatements, Dana said that it would not be able to release its third-quarter earnings on Oct. 19. A new date has not yet been set. Analysts polled by Thomson First Call are expecting third-quarter earnings of 4 cents a share on sales of $2.21 billion. For 2005, analysts had been expecting earnings of 65 cents a share. Shares were recently trading down $2.43 to $6.76. Flir Systems ( FLIR) fell 12% after the thermal imaging company warned that third-quarter results would fall well short of Wall Street expectations. The company expects earnings of 21 cents to 23 cents a share on sales of about $112 million. Analysts had been expecting earnings of 28 cents a share on sales of $131.6 million. "Third-quarter revenue was disappointing, due largely to lower-than-expected book and ship business in our imaging division, and lower-than-expected European revenue in our thermography division," the company said. Flir said that its imaging division experienced "very good" bookings in the quarter, which resulted in a record backlog, but the company does not expect to "recoup the third-quarter revenue and earnings shortfall in the fourth quarter," it concluded. As a result, the company cut its full-year outlook for earnings and sales. Flir now expects full-year earnings of $1.12 to $1.17 a share on sales of $510 million to $520 million, down from previous earnings guidance of $1.17 to $1.22 a share on sales of $545 million to $555 million. Analysts had been expecting earnings of $1.20 a share on sales of $548 million. Shares were trading down $3.36 to $24.52.