Second Cup Ltd. has had a $26.2 million loss in the third quarter. The loss amounts to $2.65 per share, mostly due to a $25.7-million item that reflects the reduced value of Second Cup’s trademarks. The decline in Second Cup fortunes is related to the aggresive competition of Starbucks, Tim Horton’s and McDonalds. News release Changes likely for Second Cup on Bayview
