Jan 23 (Reuters) - Sweden's Vitrolife said on Tuesday it will record a non-cash impairment charge of 4.3 billion Swedish crowns ($409.44 million) in the fourth quarter, relating to its acquisition of Igenomix in 2021. ($1 = 10.5021 Swedish crowns) (Reporting by Utkarsh Shetti in Bengaluru; Editing by Shilpi Majumdar)