ST. LOUIS — For the second time this month, Ralcorp Holdings, Inc. announced it is postponing the release of its financial results and the filing of its quarterly report on Form 10-Q for the second quarter ended March 31, 2012.

The company originally was set to report its results on May 8, but then rescheduled the release until May 15, which also was postponed.

“The company is delaying these events in order to conclude both the internal and external in-depth reviews associated with its previously announced financial restatements,” Ralcorp said.

Earlier this month Ralcorp said it will restate its full-year 2011 and fiscal first quarter 2012 financial statements because the company understated an impairment charge from the spin-off of its Post brand cereal business that it had reported in its fiscal 2011 fourth quarter. At the time, Ralcorp said $364.8 million non-cash goodwill impairment charge was understated by about $54 million. The Post business was spun off as a separate company on Feb. 3.