Earnings

SafeGuard Health Enterprises Inc., a provider of dental-care insurance, said it may have to restate earnings from this year’s third quarter, back as far as 1997. Revenue and earnings for the third quarter may have been overstated by a “material amount,” the company said. Aliso Viejo, Calif.-based SafeGuard last month said it had a third-quarter net income of $79,000, or 2 cents a share, compared with a loss of $1.6 million, or 33 cents, a year earlier. The company said revenue rose to a record $25.4 million from $23.5 million. SafeGuard shares were unchanged at $3.38 in over-the-counter trading. The announcement was made after the close of regular U.S. trading.