* Q4 loss 206.43 mln pesos vs profit of 61.04 mln pesos
* Revenue up 21.5 percent to 7.98 bln pesos
MEXICO CITY, Feb 26 (Reuters) - Mexican homebuilder Homex on Tuesday reported a fourth-quarter loss, hurt by a change in government that affected subsidies for the low-income houses it sells.
The company reported a loss of 206.43 million pesos (US$16 million) compared with a profit of 61.04 million pesos a year ago. An increase in sales costs along with an exchange rate loss also weighed on Homex in the quarter.
Revenue rose 21.5 percent to 7.98 billion pesos compared with 6.57 billion pesos a year earlier, helped by payments from the government for jails that Homex is building.
Revenue from home sales fell 4.4 percent to 5.7 billion pesos, the company said.
Homex shares closed up 0.44 percent at 27.16 before the company announced its financial results.