For the period ended Sept. 30, the Dallas-based firm, which last month was acquired by capital firm Evergreen Group Ventures for $13.9 million, lost $2.4 million, or 9 cents a share, compared with a net loss of $1.5 million, or 5 cents, in the same period a year ago.
Revenue remained unchanged at approximately $6.6 million.
Domestic net sales advanced 17.3 percent, buoyed by the launch of Sidewalk Sports wheeled footwear, the firm said. International net sales decreased 8.5 percent, owing to poor performance in France, Germany and Italy.
Restructuring costs stemmed from severance, one-time termination benefit costs and contract termination costs associated with the closure of its office in Brussels.
Heelys also recorded a goodwill impairment charge of $1.5 million.
The firm ended the period with $28.2 million in cash, which is not part of the purchase agreement with Evergreen.