Summer Infant reports Q3 EPS ($3.65) Reports Q3 revenue $63.98M, consensus $67.56M. EPS consensus estimate 10c. During Q3 the company continued to experience a decline in its market capitalization and results against forecast, triggering an interim impairment analysis of goodwill, intangible and long-lived assets. Based on this triggering event, the company conducted a valuation study and concluded that some assets were impaired and recognized an estimated goodwill write off of $61.9M in Q3. A portion of the company's intangible assets were also impaired resulting in a write down of $8.3M. These have no impact on the company's day-to-day operations or liquidity and will not result in any future cash expenditures.