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It posted a loss in the same period of 2011.
Infineon posted a 371 million euro loss in the same quarter and may also be considering job reductions.
Over the nine months, pre-tax profit was £1.7bn compared with a £607m loss in the same period last year.
The results compare with a loss in the same quarter last year of $6.6 million, or 17 cents a share.
The company reported profits of ¥14.55bn in the nine months between April and December compared with a ¥48.35bn loss in the same period in 2011.
"What you're saying is that you deal with your loss in the same way that Anton [Brookes, Nirvana and Foo Fighters press agent] deals with his.
On Thursday, Delta reported a second-quarter loss of $186 million, more than double the loss in the same period last year.
In a surprise, the company said that it earned $100 million in the first quarter, after a loss in the same quarter a year ago.
In the second quarter, Softbank posted net income of 11.8 billion yen, compared with a 42.6 billion yen net loss in the same period a year earlier.
Profits were $372m£240m0m) in the fourth quarter after a large loss in the same period a year earlier, capping what Smith called "a watershed year".
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'It is a heavy loss.' In the same message, she explained that the day before, she had been to vote in Ukraine's presidential election but had been prevented from doing so because her name wasn't on the electoral roll.
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