Net income is $92 million lighter than the more than $12 billion that Dell earned during the time frame, with EPS decreasing by 3 cents. Dell said it is continuing to cooperate with the investigations launched by the SEC and the Department of Justice on the matter. While the restatements may bring Dell closer to resolving its legal issues, the company still has a lot of work to do in improving its performance in the competitive market for PCs. The company has seen its sales slow and lost its top spot in the worldwide PC market to rival Hewlett-Packard ( HPQ). Meanwhile, Taiwan's Acer is looking to grab a bigger piece of the pie, with its recent acquisition of Gateway. Since founder Michael Dell returned to the CEO role earlier this year however, Dell has made a number of moves to turn things around, notably striking deals to sell its PCs at retailers WalMart ( WMT) and Staples ( SPLS), among others -- a sharp departure from Dell's previous model of selling directly over the Internet. Analysts expect Dell's sales to show a year-over-year increase of 6% to $15.3 billion with EPS of 35 cents when it reports quarterly results on Nov. 29. After more than a year of silence during the internal accounting investigation, Dell's Pearson said the company will actually discuss the results in a conference call next month. And the company expects to beginning buying its stock back in December, following the earnings results, picking up whatever share repurchases remains from its previous program as well as potentially authorizing a new program.