It will be difficult for anyone to focus on Apple’s first-quarter financial results released today, given that the news that CEO Steve Jobs is taking a leave of absence from Apple (NSDQ: AAPL) for health reasons is only a week old, but perhaps this will provide some distraction: the company posted record revenue of $10.17 billion and record net profit of $1.61 billion, or $1.78 a share. Analysts surveyed by FactSet Research estimated that Apple would earn $1.29 a share on $10.16 billion in sales for its first quarter. These results compare to revenue of $9.6 billion and profits of $1.58 billion, or $1.76 a share in the year-ago period. Jobs:
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