(Reuters) - Global grain trader Archer-Daniels-Midland ( ADM ) posted a drop in third-quarter profit on Monday and said in its delayed filing that it has revised its calculation of total segment operating profit.

The company had on Nov. 5 delayed its earnings statement and cut its 2024 profit outlook to amend previous financial statements due to the discovery of fresh accounting irregularities.

The company was forced to correct six years of financial data in March after an internal investigation found sales between ADM's nutrition business and other core units were not recorded properly.

The company reported net earnings of $18 million, or 4 cents per share, for the quarter ended Sept. 30, compared with $821 million, or $1.52 per share, a year ago.

(Reporting by Tanay Dhumal and Sourasis Bose in Bengaluru; Editing by Sriraj Kalluvila and Arun Koyyur)