Handspring yesterday posted a net loss of $32.4 million on revenues of $61 million, down more than 50 percent from the $123.8 million in sales it posted a year ago. Included in the loss was a $26.8 million write-off of excess inventory, a move that Palm had to take last quarter. Meanwhile, EarthLink posted a loss of $35.1 million for the quarter on revenues of $303.8 million, although the company’s subscriber base grew by just 97,000 during the quarter, to 4.9 million in total.
