By Minami Funakoshi
TOKYO, June 26 (Reuters) - Honda Motor Co on Friday restated its financial results for the business year ended March, to account for additional costs to cover an expanded recall of cars equipped with Takata Corp air bag parts.
Japan's third-largest automaker revised its operating profit to 606.88 billion yen ($4.92 billion) under U.S. accounting standards, from 651.68 billion yen stated in April. The new figure represents a 19 percent decline from the previous year.
Under international accounting standards, which Honda adopted from this year, operating profit was 670.6 billion yen last year, down 19 percent from the previous year, it said, stating results under the new standards for the first time.
Honda earlier this month said it would restate its earnings as it had to book an additional cost of 44.8 billion yen after Takata, its top air bag supplier, agreed to an expanded recall in the United States last month.
Takata is at the centre of the recall of millions of vehicles equipped with air bag inflators which can explode with too much force and spray metal fragments inside vehicles.
Regulators have linked eight deaths to the component, all in cars made by Honda. ($1 = 123.3800 yen) (Editing by Chang-Ran Kim and Christopher Cushing)