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Passage 2Dell Inc. rose as much as 6.7 percent after its profit topped analysts' estimates, marking the second straight quarter that the company's results outshined those of rival Hewlett-Packard Co.Net income surged to $945 million, or 49 cents a share, from 341 million, or 17 cents, a year earlier, Dell said yesterday. Excluding certain costs, earnings were 55 cents in the period,which ended April 29. Analysts estimated 43 cents on average, according to data compiled by Bloomberg.Dell's emphasis on business customers, bolstered by an expansion into corporate data centers,is helping it withstand a slump in consumer demand. A slowdown in home-computer sales has roiled industry leader Hewlett-Packard, which cut its annual sales forecast eadlier yesterday. While Dell also saw its consumer revenue drop, the company said it was able to squeeze more profit out of each sale."They executed much better than expected despite strong headwinds,"said Shaw Wu, an analyst at Sterne Agee& Leach Ine. in San Francisco. Dell gets about20 percent of sales from consumers, compared with about 30 percent at Hewlett-Packard, said Wu, who has a neutral rating on Dell shares.Dell, based in Round Rock, Texas, gained 85 cents, or 5.4 percent, to $16.75 at 4 p.m.New York time in Nasdaq Stock Market composite trading. The shares have risen 24 percent this year.51.Compared with Dell, Hewlett-Packard relies more heavily on consumers.