Seattle-based sportswear designer Cutter & Buck Inc has reported a widening in its third quarter net loss to $8.4 million or $0.79 per share, compared to $963 thousand or $0.09 per share in the same period last year. Flat sales and declining gross margins are blamed. Before charges of $7.4 million for restructuring - including closing down its operations in Europe, consolidating its women's line sales forces, and withdrawing from the golf shoe business - the company said the net loss for the quarter would have been $1.2 million or $0.11 per share.