Sun has reported preliminary financial results for its Q4 fiscal year 2009 period.

Sun expects revenues for the fourth quarter of fiscal 2009 in the range of $2.580 to $2.680 billion, as compared with $3.780 billion for the fourth quarter of fiscal 2008.

Sun anticipates GAAP net loss per share for the fourth quarter of fiscal 2009 in the range of $(0.24) to $(0.34). On a non-GAAP basis, Sun expects net loss per share in the range of $(0.06) to $(0.16). Non-GAAP net loss per share excludes amortization of acquisition-related intangibles, stock-based compensation, restructuring and related impairment of long-lived assets, settlement income, net gain or loss on equity investments and the tax effect of these non-GAAP adjustments.