Change in face of statement of profit or loss

Hi Sir, if a company would like to change the face of financial statement, is this call restate?

Eg.
Before this:
Revenue. 1,000
Other Income. 50
Raw materials
and consumables. (200)
Staff Cost. (100)
Admin Cost. ( 50)
Profit from operation 700
Depreciation ( 90)
Finance Cost ( 10)
PBT. 600

To be:
Revenue. 1,000
Other Income. 20
Raw materials
and consumables. (200)
Staff Cost. (100)
Admin Cost. ( 50)
Profit from operation 670
Depreciation ( 90)
Finance Income. 30
Finance Cost ( 10)
PBT. 600

Basically splitting the other income into other income and finance income
Is this consider restate or merely reclass? Change for comparative figures (last year)