NEW YORK — Troubled Iconix Brand Group Inc. said in a filing Thursday that it will restate its financial results for the years 2013 and 2014 as well as the first half of 2015, which will result in total profits for those two-and-a-half years being cut by $3 million.

The restatement, revealed in a regulatory filing with the Securities and Exchange Commission, followed a review of the firm’s accounting of certain transactions by a special committee of the board.

The committee, along with its independent legal and accounting advisers, on Oct. 30 concluded that the company will restate its historical financial statements for the fourth quarter and annual results for 2013, the 2014 fiscal year and each quarterly report for the fiscal period, and the first and second quarters of 2015 to correct the errors in accounting. The company said it anticipates the restatements to have no impact to net income attributable to Iconix for the 2013 fiscal year; a decrease in net income by $3.9 million for the 2014 fiscal year, and increases in net income through the second quarter of fiscal 2015 by $900,000.

The company confirmed that investors should no longer rely on the previously filed financial statements for the periods to be restated.

The company also said it “remains engaged in a previously disclosed comment letter process with the staff of the U.S. Securities and Exchange Commission relating to an ongoing review of the company’s Form 10-K for the year ended Dec. 31, 2014. The ultimate outcome of the staff’s comment letter process is unknown at this time.”

Iconix is set to report third-quarter results on Monday.

The company provided preliminary third-quarter results, and also said: “Based on the company’s 2016 budgeting process in the fourth quarter of 2015, the company believes that certain intangible assets related to men’s fashion brands may be impaired. The company will complete its annual impairment testing during the fourth-quarter 2015.”

As for the third quarter, the company said additional reserves of $12.2 million should be taken with respect to certain of Iconix’s accounts receivable. The $12.2 million will be included as part of its SG&A expenses. Further, during the preparation of its 2014 federal tax return, it found that an adjustment of $3.8 million in the third quarter was needed. The negative impact to third-quarter 2015 diluted earnings per share is 16 cents and 8 cents, respectively.

Also impacting third-quarter results were $7.1 million in charges for professional fees connected with the SEC matter, the committee’s review and severance costs. The charge will be included in the SG&A expenses, with a negative impact to diluted EPS of 10 cents. The company’s former chief executive officer Neil Cole resigned from the company on Aug. 6, but stayed on until Sept. 30 in a special advisory capacity to help in the transition of the management team.

Iconix has revised 2015 licensing revenue guidance to between $370 million to $380 million from $410 million to $425 million, and lowered GAAP diluted EPS guidance to between $1.55 and $1.60 a share from its previous range of $2.24 to $2.39.

Part of the reason for the lowering of 2015 licensing revenue — a $24 million revision downward — is due to expected shelf space allocation at retail to the “Star Wars” movie franchise instead of to the “Peanuts” brand. Another negative is due to “underperforming licenses in China” and a shift of certain media revenue streams from 2015 to 2016.

The company also said, “Based on the company’s 2016 budgeting process in the fourth quarter of 2015, the company believes that certain intangible assets related to men’s fashion brands may be impaired. The company will complete its annual impairment testing during the fourth-quarter 2015.”