SAN JOSE, Dec. 29 -- Sanmina-SCI today reported revised results for its fiscal fourth quarter and year ended Oct. 2, citing accounmting problems at one of its plants. 

The electronics manufacturer lowered its fourth-quarter earnings to $5.4 million from $11.5 million. In fiscal 2003, Sanmina-SCI posted a quarterly loss of $85.7 million.

The company also revised its 2004 loss to $11.4 million, about double its earlier reported loss of $5.3 million. Sanmina-SCI reported a loss of $137.2 million in the previous year.

The adjustments were recorded in Sanmina-SCI's fourth quarter and included stock-based compensation charges of $2.4 million, an increase in interest expense of $2 million from certain acquisitions and restructuring charges of $1.1 million.

Sanmina-SCI said adjusted earnings, which exclude unusual items, were not affected by the accounting charge. In October, the company posted adjusted earnings of $41.8 million, and $128.9 million for fiscal 2004