** Shares of Comvita CVT.NZ fall as much as 10% to hit a record low of NZ$0.495; last down 9.1%

** Nature health products maker eyes worst day since May 21, if losses hold

** Co sees net loss before tax between NZ$20 million ($12.04 million) and NZ$24 million for FY25 excluding any impairment, vs FY24 loss of NZ$21.6 million

** Says assessing the level of a non-cash impairment of assets and provision against inventories, expected to be material

** Sees FY25 revenue to decrease slightly vs FY24

** Stock down ~36% this year, including the day's move

($1 = 1.6606 New Zealand dollars)

(Reporting by John Biju in Bengaluru)

((John.Biju@thomsonreuters.com;))