Newton-based Five Star Quality Care, an operator of health care and elderly living facilities, has reported a net loss of $2.25 million for the third quarter, compared to net income of $7.76 million for the same period a year ago, a $10.01 million negative swing.

Year-to-date, Five Star reported net income of $2.86 million, compared to $16.6 million in the same period last year, an 82.8 percent decrease.

During the three months ended Sep. 30, the company recognized a $1.7 million unrealized loss as a result of holdings of auction rate securities; a $3 million loss due to the impairment of certain investments in marketable securities; and a gain of $743,000 due to the early retirement of debt, the company said.