US computer manufacturer Dell had better-than-expected third-quarter results as the US Securities and Exchange Commission (SEC) continues its investigation into certain accounting and financial reporting matters at the company.

The company reported net income of $677 million (€528 million) for the quarter to November 3rd, or earnings per share of 30 US cents.

Analysts were expecting earnings per share of 24 cents.

However, the company warned that all results should be considered preliminary and subject to change depending on the outcome of the SEC investigation.

Revenues for the quarter totalled $14.4 billion on the back of strong growth in the Asia-Pacific and Japan region, as well as in emerging markets.

Revenues in the Asia-Pacific region were $1.9 billion on unit growth of 23 per cent.

Led by 33 per cent unit growth in China, Dell was also the fastest growing among the top five vendors in the region. In India, units were up 93 per cent.

Revenue for its Europe, Middle East and Africa (EMEA) region was $3.3 billion with unit growth of 9 per cent.

Dell's EMEA headquarters is based in Limerick and the company has a workforce of 4,500 at its Limerick and Dublin facilities.

Dell recently announced its second manufacturing location for EMEA would be located in Lodz, Poland to serve customers in central and eastern Europe.

Sean Corkery, vice-president of manufacturing at Dell's Limerick plant, will manage the new Polish facility.

More than 60 experienced people from Limerick will be involved in the establishment of the Polish operation.

The Lodz unit is scheduled to open next autumn and will initially employ 1,000 people.

In the Americas, revenue was $9.2 billion on unit growth of negative 4 per cent. Unit growth was 37 per cent in Brazil and 19 per cent in Canada.

Dell has experienced a tough year. It was recently overtaken by rival Hewlett-Packard as the leading seller of PCs worldwide and was badly hit by the recall of defective Sony batteries earlier in the year.