Dell has cut its cumulative profits by $92m (£44m), following the completion of an internal investigation into its financial reports for the past five years.

The reduction of net income from the previously-stated figure of $12bn (£5.8bn) is equivalent to a loss of three cents (1.5p) per share.

The US Securities and Exchanges Commission found that Dell staff had misled auditors with results from the fiscal year 2003 through to the first quarter of 2007.

Having filed an amended set of reports for the affected period, Dell now hopes to achieve compliance with Nasdaq's listing requirements.

The computer giant intends to resume its share repurchase programme shortly after reposting figures for the third quarter.