* Q3 loss/shr $0.12 vs EPS $0.18 year ago
* Q3 rev down 36 pct to $21.4 mln
* Says Q3 hurt by $5.5 mln restructuring charge
Sept 23 (Reuters) - Canadian intellectual property company Gennum Corp GND.TO swung to a third-quarter loss, hurt by a restructuring charge and reduced inventory levels at customers.
The company reported a net loss of $4.3 million, or 12 cents a share, compared with a net income of $6.4 million, or 18 cents a share, a year ago.
Gennum, which took a restructuring charge of $5.5 million in the quarter, said revenue fell 36 percent to $21.4 million.
Analysts on average were expecting a loss of 1 cent, before special items, on revenue of $21.3 million, according to Reuters Estimates.
Gross margin as a percentage of revenue in the third quarter was 69 percent, down from 76 percent last year.
Shares of Gennum closed at C$4.33 Wednesday on the Toronto Stock Exchange. (Reporting by Amit Kumar in Bangalore; Editing by Pradeep)