Social games company Zynga is set to record an impairment charge of US$85 million to US$95 million related to its earlier acquisition of OMGPOP, the company behind the app Draw Something.

Announcing preliminary results which showed the tough times it is encountering, Zynga said that it is “continuing to invest in our mobile business where we have one of the strongest positions in the industry”.

According to earlier reports, Zynga paid US$200 million for OMGPOP.

For the third quarter, to 30 September 2012, Zynga is expecting to report a net loss in the US$90 million to US$105 million range, on revenue of US$300 million to US$305 million.

It has also lowered its forecasts for the year, due to reduced expectations of some titles, and delays in launching several new games.

The company is implementing “targeted cost reductions” in the current period, and is “rationalising [its] product R&D pipeline to reflect our strategic priorities”.

Zynga has recently parted company with a number of senior executives.

Mark Pincus, Zynga’s CEO, has previously said the company is cautious in its mobile strategy, due to the fact that the market has not reached the stage where companies can make an “all-in, confident” investments.

It has bolstered its proposition with a number of acquisitions in addition to OMGPOP.