National Intergroup restated its 1984 earnings.

The Pittsburgh-based firm said its profits were nearly $39 million less than the $52.6 million it originally reported, leaving the diversified manufacturer with net income of $13.7 million and a per-share loss after paying preferred dividends. The change follows the recent disclosure that the domestic trading operation of its National Aluminum subsidiary had agreed to buy large amounts of aluminum ingots in long-term contracts. National said it has begun an investigation of the matter and adopted “stringent” measures to avoid a recurrence. The change resulted entirely from recording the effect of the purchase commitments on the books, the firm said. The restatement is not expected to affect National’s merger with Bergen Brunswig of Los Angeles.