* Posts third straight quarterly loss
* Q4 loss/shr C$0.31 vs EPS C$0.18 last year
* Cuts dividend by 26 pct to $0.10/shr a month
* Sees FY11 adj oper cash flow C$1.40-C$1.75/shr
* Revenue up 35 pct at C$1.01 bln
Feb 17 (Reuters) - Diversified business company Superior Plus Corp posted a third consecutive quarterly loss on a weak U.S. housing market, and cut quarterly dividend and its full-year outlook.
The Canadian company, whose services span from energy services to construction, forecast 2011 adjusted operating cash flow per share of C$1.40-C$1.75. This compares with its prior outlook of C$1.75-C$2.
The company expects continued weakness in the U.S. residential and commercial construction activity, and higher oil prices to hurt energy sales, it said in a statement.
Superior Plus cut its dividend by 26 percent to 10 Canadian cents per share a month or C$1.20 per share a year.
The company posted a net loss of C$33.6 million, or 31 Canadian cents a share, compared with net income of C$17.4 million, or 18 Canadian cents a share, a year ago.
Revenue rose 35 percent to C$1.01 billion.
Shares of the Calgary, Alberta-based company closed at C$12.26 on Thursday on the Toronto Stock Exchange.
Reporting by Amruta Sabnis in Bangalore