Net profit reached NT$651 million ($21.31 million) in July-September, versus a T$477.5 million average estimate of 13 analysts in a Thomson Reuters poll.
The result compared with a T$13.1 billion loss in the same period a year earlier, and T$484.7 million profit in April-June.
Revenue fell in August and September from a year earlier but at a much slower pace than the double-digit declines of much of the first half of 2014.
The PC market has been sluggish since the advent of tablet,computers and smartphones. But it has shown signs of growth in recent months, with PC chip leader Intel predicting healthy fourth-quarter revenue thanks to heavy replacement of old PCs by businesses.
Shares of Acer closed down 2.66% ahead of the earnings release, versus a 0.80% fall in the benchmark TAIEX index.
http://timesofindia.indiatimes.com/followceleb.cms?alias=Thomson Reuters,PC chip leader,Intel,Acer
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