3Com Corp. (COMS) Tuesday posted a lower quarterly loss on smaller charges as the maker of networking equipment continued to work through its restructuring.

The Marlborough, Mass.-based company, a smaller rival of Cisco Systems Inc. (CSCO), reported a net loss in its fourth quarter ended May 28 of $18.7 million, or 5 cents a share, compared with a loss of $38.4 million, or 11 cents a share, in the year-earlier quarter.

For the current, first quarter, 3Com said it expects revenue to be unchanged to slightly up from the just-completed fourth quarter.

Sales in the fourth quarter rose 5 percent to $183.3 million from $175 million last year. Sales in the preceding quarter were $171.8 million.

Analysts were expecting 3Com to report fourth-quarter sales of $174.2 million, according to Reuters Estimates.

3Com said in March it expected fourth-quarter sales to be flat to slightly higher compared with the third quarter.