Oct 4 (Reuters) - Symmetry Medical Inc (SMA.N: Quote, Profile, Research) said its Sheffield, UK unit overstated revenue dating back to 1999 and it may have to restate its financial statements for periods after the acquisition of the unit in June 2003. The maker of orthopedic implants said that as a result of the accounting issues, it is in default under its credit agreement and is in discussions with its lead bank concerning the situation.
