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* Bristol-Myers Squibb Co. said it had revised its 2003 earnings to $3.1 billion on sales of $20.9 billion, compared with previously disclosed profit of $2.95 billion on sales of $20.7 billion, as it attempted to improve financial controls. Earnings per share were revised to $1.59 from $1.51.

* Interstate Bakeries Corp. said it would close a bakery in San Pedro, cutting 184 jobs, and transfer production to other facilities in the state.

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