* Adj EPS $0.11 vs $0.17
* Revenue drops 25 pct to $1.40 bln
* Sees Q3 adj EPS between $0.11-$0.17 (In U.S. dollars)
TORONTO, July 23 (Reuters) - Contract electronics manufacturer Celestica Inc (CLS.TO) reported a lower second-quarter profit on Thursday, partly due to costs related to job cuts, and said it planned to spend more on restructuring this year.
The company's closely watched adjusted earnings, which exclude charges, were $25 million, or 11 cents a share, down from $38.9 million, or 17 cents a share for the same time last year.
Revenue was $1.40 billion, down 25 percent from $1.88 billion for the same time last year.
Analysts were expecting an average adjusted earnings per share of 10 cents and revenue of $1.39 billion, according to Reuters Estimates.
The company said it sees third-quarter adjusted earnings per share between 11 cents and 17 cents and revenue at $1.43 billion to $1.58 billion.
Celestica, which announced a restructuring plan last year, said on Thursday that it planned to spend another $75 million to $100 million to help it cope with the "uncertain economic environment." ($1=$1.10 Canadian) (Reporting by Scott Anderson; Editing by Derek Caney)