Third statement

Hello Sir, for IAS 1
“A third statement of financial position is required to be presented if the entity retrospectively applies an accounting policy, restates items, or reclassifies items, and those adjustments had a material effect on the information in the statement of financial position at the beginning of the comparative period.”

For example current y/e is 31/12/2020 ,comparative period y/e 31/12/2019,so we need to prepare one more SOFP for period 1/1/2018- 31/12/2018,is it correct?Thank you.