New York-DoubleClick Inc. CEO Kevin Ryan said in a conference call that the company will restructure its Abacus Direct unit. He did not offer further details. Within the past year, the Abacus unit has expanded beyond its consumer-oriented bent into b-to-b and financial services markets, but with little success. DoubleClick also announced third-quarter earnings that disappointed some brokerage analysts. The company's earnings totaled $3.7 million in the third quarter of this year, up from a loss of $3.8 million in the year-earlier period.