SRS Labs Inc.

The Santa Ana audio and voice enhancement technology company lost $1.2 million, or 10 cents a share, for the third quarter, which included a loss of $1.1 million from its SRSWOWcast.com Internet technology subsidiary and acquisition-related costs of $332,796. Profit for the 1999 third quarter totaled $310,422, or 3 cents a share. Revenue declined 20% to $8 million.