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Nursing Home Operator Sees $8.4M Charge in Restatement

Foothill Ranch-based nursing home operator Skilled Healthcare Group Inc. said Tuesday it wrapped up a restatement of more than three years of financial statements with a charge to past earnings of $8.4 million.

Shares of Skilled were up about 6% in afternoon New York trading on a market value of $275 million.

The charge was in line with Skilled? guidance when it announced the restatement in early June.

The company? shares fell about 20% in the weeks after the restatement announcement.

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

It blamed the error on a former employee ?ho acted in a manner inconsistent with the company? accounting and disclosure policies and practices.?p>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.

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