The parent of Dunkin’ Donuts and Baskin-Robbins said fourth-quarter profit rose 196.2 percent to $34.3 million, even as revenue declined 4 percent. But the profit surge is mostly attributed to the fact the company took a $19 million impairment charge in late 2011; exclude that, and net income was $36.6 million in the fourth quarter of 2012, versus $36.2 million a year earlier. But partly because of a stock-buyback program, adjusted earnings per share were up about 21 percent to 34 cents, the company said.