Sports apparel manufacturer Ashworth Inc on Wednesday revealed it swung to a third quarter net loss but said it expects rising golf apparel sales to boost current quarter revenue.

The California-based company announced a $573,000 net loss for the 13 weeks to July 31 compared with a $615,000 net profit in the year-ago period. Sales soared 20.5 per cent to $29.8 million.

Ashworth said this year's results include a $4.25m increase in the reserve for bad debts related to a single major account and it sees full-year net revenue of around $125m.

Chairman and CEO, "Randall Herrel Sr, commented: "During the third quarter, the company's revenues grew in most of our distribution channels even under challenging industry and economic conditions.

"We believe these trends indicate that the new Callaway Golf apparel line is quickly becoming a major apparel brand and represents one of the most successful launches of a new golf apparel line."