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Nursing Home Operator Skilled To Restate Results

Foothill Ranch-based nursing home operator Skilled Healthcare Group Inc. plans to restate more than three years of financial results to correct accounting mistakes by a former employee, the company said Wednesday.

Skilled said it is restating results from Jan. 1, 2006 through March 31 of this year because it understated reserves for accounts receivables.

The company expects charges to after-tax earnings of $8 million to $9 million for the period, which includes the first quarter of 2009.

The restatement prompted Skilled to lower its profit outlook for the year. Skilled now sees earnings of $38 million to $40 million, down from an earlier forecast of $40 million to $42.5 million.

Skilled blamed the error on a former employee “who appears to have acted in ways that were inconsistent with the company’s accounting policies and practices.”

The error was found in an internal review of reserves for accounts receivable, Skilled said.

Restated financials are expected to be filed with the Securities and Exchange Commission “as soon as practicable” after a review by the audit committee of Skilled’s board.

Skilled operates about 75 nursing homes and about 20 assisted living facilities.

The company’s shares opened down about 9% Wednesday on a market value of some $310 million.

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