Force Protection, a designer and builder of high-tech, explosive-resistant vehicles for use by the U.S. military, is going to revisit its books.

Force Protection (OTCBB: FRPT) said Friday that following a review it will restate financial statements for 2003 and 2004. No timetable for filing the new reports was disclosed.

The restatement centers on stock issued as compensation to executives and some third parties. The company estimates that the review will add $3.75 million in losses.