Grill Concepts Inc. said Tuesday that it has finished its review of its accounting regarding its $2.8 million purchase last fall of Hotel Restaurant Properties Inc., and it made several changes as a result.

The Los Angeles-based casual dinning restaurant chain owner revised its consolidated financial results for the third quarter of fiscal 2006, increasing its $445,000 loss to a loss of $1.9 million. Its $3 million profit in fiscal 2006 was cut to $1.3 million. Finally, the loss of $49,000 in the first quarter of 2007 was restated to a profit of $187,000.

Grill Concepts last week said it would restate the earnings.

Shares in Grill Concepts gained 10 cents, or 1.5 percent, to $6.90 in afternoon trading Tuesday on the Nasdaq.