The company also said that the results are audited and that the partnership reported unaudited results for the fourth quarter and year on Jan. 28.

Kendall Square said it would restate its 1992 financial results and revise its unaudited results for the first six months of 1993.

On Jan. 23 the company reported unaudited results for the latest fourth quarter of $219 million, or $1.59 a share.

Sunrise's most recent unaudited results indicate that the company's operations are growing.

The maker of surgical products, based in Norwalk, Conn., said unaudited results showed a loss of $138.7 million, or $2.48 a share, on revenues of $1.04 billion.

In unaudited results, in the second quarter JWP said it lost $16.3 million on sales of $601 million.

Scrambling to escape from Glaxo's clutches, Wellcome rushed out its unaudited financial results a month ahead of schedule.

Nortel did release what it called "estimated limited preliminary unaudited financial results" for the first half of 2004.

It added that "limited preliminary unaudited" results for the first and second quarters were expected to be published by mid-August.

Seeking to reassure investors, Nortel has said that it will publish "limited preliminary unaudited" first-quarter results on April 29, followed by a conference call with senior executives.