Sun Microsystems has posted profits of $67m (£33.5m) on $3.29bn (£1.65bn) revenues in its quarterly financial results.
The company's earnings in the third quarter of the financial year ending 1 April compared with a net loss of $217m (£108.5m) on revenues of $3.18bn (£1.59bn) in the same quarter of 2006.
This is the second consecutive quarter that the server manufacturer and owner of the Solaris 10 operating system has posted a profit, after five consecutive quarterly losses.
The results listed a series of charges against its profits, including $50m stock-based compensation charges, $35m restructuring and related impairment of assets charges, $75m purchase price accounting adjustments and other intangible charges related to acquisitions in the 2006 financial year, and $54m settlement income, among other items.
Sun puts its gross margin as a percentage of revenue at 44.5%, an increase of 1.5% on the same quarter a year ago.