* Net loss C$7.39/share vs profit C$1.02/share
* Profit 51 Canadian cents/share excluding one-time items
TORONTO, April 9 (Reuters) - Cogeco Cable Inc CCA.TO report a fiscal second-quarter loss as it recorded a non-cash impairment charge related to its investment in Cabovisao.
The net loss in the quarter ended Feb. 28 was C$358.6 million, or C$7.39 a share, compared with a year-earlier profit of C$49.9 million, or C$1.02 a share, the company said on Thursday.
Excluding items, Cogeco Cable posted earnings of C$25.1 million, or 51 Canadian cents a share, down from C$25.9 million, or 53 cents a share, a year earlier.
Cogeco Cable shares closed at $33 Wednesday on the Toronto Stock Exchange. (Reporting by Euan Rocha; editing by John Wallace)