UPDATE 1-Benihana to restate Q3 results on impairment error

June 26 (Reuters) - Benihana Inc (BNHN.O) said it plans to restate financial statements for the quarter ended Jan. 4 after the operator of Japanese-themed and sushi restaurants identified an error in calculation of goodwill impairment related to a unit.

The company estimated the impairment charge to be about $11.9 million, it said in a filing with the U.S. Securities and Exchange Commission.

Benihana said the impairment would not result in any current or future cash expenditures or hurt its compliance with the financial covenants set forth in its line of credit agreement with Wachovia Bank, National Association. (Reporting by Dhanya Skariachan in Bangalore; Editing by Gopakumar Warrier)