It will also take a restructuring charge of at least $1.2 billion.
The latest year included a restructuring charge of $10 million.
The loss in the 1990 quarter included a restructuring charge of $71.7 million.
Much like it did today, the company took a huge restructuring charge of $255 million one year ago.
A restructuring charge of $353 million, or $1.08 a share, produced an overall loss for the 1993 period.
The current quarter included a restructuring charge of $55 million.
The company took three restructuring charges of more than $330 million each in 1993, 1990 and 1989.
The company said the restructuring charge was equal to $2.40 a share.
The company said the restructuring charges also reflected its plan to leave the training and education business.
The company also said it would take a $35 million restructuring charge in the third quarter.
The bulk of its massive $8.8bn third quarter loss is down to one-off restructuring costs.
The restructuring costs, however, pushed it deeply into the red.
Apple said that restructuring costs would be taken in the third quarter, which ends June 28.
"We will continue to examine the need to take additional restructuring costs."
But after allowing for the weak tobacco results and the restructuring costs, profit was $3.1 billion, down more than 37 percent for all of 1992.
The restructuring cost about $223 million in addition to write-downs of $60 million during the same period.
However, its losses at home ballooned due to huge restructuring costs.
The restructuring cost is estimated at $14,000,000 (after tax) or 40 cents a share.
The loss reflected some restructuring costs, as well as the bank's decision to increase its provision for credit losses.
Exceptional restructuring costs resulted in an overall loss for the year on both an historical and a replacement cost basis.