April 9 (Bloomberg) -- Lawson Software Inc., a maker of business-management programs, reported a third-quarter loss because of costs related to its acquisition of Intentia International AB. The shares fell after the company forecast fourth-quarter sales lower than analysts' estimates.

The loss was $9.8 million, or 5 cents a share, compared with profit of $10 million, or 9 cents, a year earlier, St. Paul, Minnesota-based Lawson said in a statement today. Revenue was $191.2 million.

Lawson has made acquisitions, including a $480 million deal for Sweden's Intentia that closed in 2006, as bigger rivals such as Oracle Corp. snap up companies to stitch together a wider set of product offerings. Lawson had $11.5 million in restructuring costs, including compensation charges for 350 jobs the company expects to eliminate over the next five years.

Last week, Lawson's shares rose 11 percent after the company said third-quarter sales beat analysts' estimates. For the fourth quarter, the company forecast sales of $187 million to $195 million. That's lower than the $197 million average estimate from seven analysts polled by Bloomberg.

The shares fell 33 cents, or 3.7 percent, to $8.57 at 5:34 p.m. New York time in Nasdaq Stock Market trading.

To contact the reporter on this story: Vivek Shankar in San Francisco at vshankar3@bloomberg.net.

Last Updated: April 9, 2007 17:43 EDT