Jan 12 (Reuters) - Legend Power Systems Inc LPS.V
* Legend plans to restate audited financial information for the year ended September 30, 2015
* Decision to restate followed review where Co found that a specific sales deal in fiscal 2015 did not meet revenue recognition criteria
* Material changes to be included in 2015 restatement will affect company's revenue, cost of goods sold, inventory
* Company's loss and comprehensive loss for that year by $0.35 million, from $2.54 million to $2.89 million Source text for Eikon: ID:nCCN2LLlnY Further company coverage: LPS.V