SeaWorld Entertainment Inc. (SEAS) reported third-quarter earnings on Tuesday that were below Wall Street expectations. Net income for the quarter was $55.03 million, or 64 cents per share, down from $65.66 million, or 77 cents per share during the same quarter a year ago. FactSet’s per-share earnings consensus was 80 cents. SeaWorld revenue was $437.71 million, down from $485.32 in the year-earlier period, and below FactSet’s $457.00 million revenue consensus. SeaWorld said that park attendance during the quarter fell by 732,000 guests year-over-year. Shares of SeaWorld were inactive in premarket trade. The company said it implemented a cost savings and restructuring plan that will see 350 jobs cut. SeaWorld plans to meet its goal of $40 million in net cost savings by the end of 2018. Shares of SeaWorld have declined nearly 41% in the year to date, while the S&P 500 index is up close to 16% and the Dow Jones Industrial Average is up more than 19%.