Brazil's Perdigao posts Q1 loss of 226 mln reais

SAO PAULO, May 14 (Reuters) - Perdigao (PRGA3.SA), Brazil's second-largest food company, on Thursday posted a net loss of 226 million reais ($108.4 million) for the first quarter, versus a 51 million reais profit for the year-ago period.

Earnings before interest, taxes, depreciation and amortization, a key measure of cash flow known as EBITDA, fell 37 percent to 118 million reais, down from 186 million reais in the same three month period of 2008.

(Reporting by Roberto Samora; Editing by David Gregorio)