Feb 11 (Reuters) - TMX Group Ltd, which owns and operates the Toronto Stock Exchange, reported a fourth-quarter loss, hurt by impairment charges and sustained low commodity prices impacting its large portion of resource-based issuers.

The company recorded a net loss attributable to shareholders of C$159 million ($114.2 million), or C$2.92 Canadian cents per share, compared with a profit of C$41.1 million, or 76 Canadian cents per share a year earlier.

Excluding items, TMX Group earned 87 Canadian cents per share for the quarter ended Dec. 31, compared with 93 Canadian cents per share a year earlier. Revenue fell 3 percent to C$177.1 million.

($1 = 1.3924 Canadian dollars) (Reporting by Alastair Sharp in Toronto and Manish Parashar and Parikshit Mishra in Bengaluru; Editing by Gopakumar Warrier)