Tuesday's Late Winners & Losers

Tech stocks dominated the news after the closing bell Tuesday, and among the most heavily traded winners was Dell ( DELL).

Shares of the Round Rock, Texas, computer maker climbed 2.3% to $30.49 after it filed restated earnings for fiscal years 2003 through 2006, as well as for the first quarter of fiscal 2007, to cut a reported $92 million total from the period's bottom line. That should satisfy Nasdaq's continued-listing requirements, the company says. Dell also plans on resuming its share-buyback program after it issues third-quarter results.

One of the biggest postbell price gainers was SiRF Technology ( SIRF), a California-based maker of global positioning system (GPS) chips and software. Shares shot up 19.6% after third-quarter non-GAAP income came to $17.6 million, or 29 cents a share, compared with 22 cents a share last year. That beats the estimates of analysts polled by Thomson Financial by 7 cents a share.

Revenue surged 43.2% year-over-year to $91.2 million, exceeding the $85.7 million projections. Shares added $4.56 to $27.86.

Nanometrics ( NANO) added 3.2% to $11.30 after swinging to a third-quarter profit of $2 million, or 11 cents a share, from a heavy year-ago loss. The Milpitas, Calif.-based company, which makes control metrology systems for manufacture of silicon, among other things, also raked in 32.8% higher sales of $38.6 million.

Meanwhile, communications equipment maker Andrew ( ANDW) said adjusted fiscal fourth-quarter earnings ramped up by one-third from a year ago. The company reported a profit of 20 cents a share, or 2 cents better than the mean Street target. Shares of the Westchester, Ill., company were recently gaining 1.5% to $14.56.

But Commscope ( CTV), which agreed to buy Andrew earlier this year, slid 8.1% to $48 on soft guidance. The Hickory, N.C., company now estimates 2007 revenue at between $1.89 billion to $1.91 billion, down from the prior range of $1.9 billion to $1.94 billion. Analysts are looking for $1.93 billion.

Commscope also reported better-than-expected third-quarter income of 81 cents a share, although revenue of $513.6 million was just short of consensus.

Elsewhere, restaurant operator Buffalo Wild Wings ( BWLD) posted rising third-quarter income of $4.3 million, or 24 cents a share, but that's 2 cents off Wall Street's predictions. Shares lost $5.10, or 13.1%, to $33.81. And Wynn Resorts ( WYNN), a Las Vegas casino-resort operator, sank 4.6% to $160.15 despite beating on both top- and bottom lines in that same quarter.

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