Chicago, Saks Inc. has reported that its net income for the fiscal fourth quarter ended Jan. 29 was $94.8 million, or 67? a share, up from $80.6 million, or 56? a share over last year. Revenue increased 4.9% to $2.07 billion, and comp-store sales rose 4%. Included in the fourth-quarter results was $5.2 million in charges, related mostly to store closings, and a gain of $300,000 related to tax credit. The department store owner said that earnings have been adjusted for the expected financial restatements due to the improper collections of vendor markdown allowances and operating lease accounting errors.