Round Rock (TX) - Dell today reported preliminary third quarter results and indicated that its problems surrounding "certain accounting and financial reporting matters" are widening : Due to ongoing investigations, the company not only has to delay the filing of the still missing report for Q2, but the documents for Q3 as well.

Dell’s third quarter preliminary results provided only the most basic financial data, as the company believes the numbers could change due to likely "corrections, adjustments, or changes in accounting estimates."

Q3 Revenues so far are estimated at $14.4 billion, a 4% increase over the third quarter of last year ; operating income climbed 9% to $824 million in the same time frame. The mobile segment appeared to be particularly strong with unit shipments growing 17%. Desktop shipments were down 5%, Dell said.

In a press release, Dell said that it does not expect to be able to file its Q3 report until the November 3 deadline as a result of the "questions raised" in ongoing investigations. The company also has not yet filed the report for fiscal Q2, ended on August 4.

Dell remained secretive about details of its own investigations as well as the matters the SEC is looking into. The preliminary Q3 report was limited to a press release, but the company reiterated that the results of the" second and third quarters could be affected by any restatements of prior period financial statements that are required as a result of any conclusions reached by the investigations."

Dell also mentioned that a "previously received" and "related subpoena from the United States Attorney for the Southern District of New York" is still not resolved. The company declined to provider further details about this subpoena, but mentioned in an earlier statement to investors that it was subpoenaed for "documents related to the company’s financial reporting from 2002 to the present."

The positive revenue and profit growth of the preliminary report, however, were enough for investors to send the firm’s stock higher. In early after-hours trading, the company’s stock was up more than 9% to $27.17.