Toshiba again delayed announcing its annual financial results on Monday as new accounting errors kept it from drawing a line under Japan’s worst corporate scandal in four years. Toshiba, which was scheduled to post earnings for the business year ended in March, said newly discovered problems included incorrect impairment charges on fixed assets at several subsidiaries and improperly timed booking of loss provisions at a United States subsidiary. Toshiba had already delayed announcing results by about three months because an investigation found that it had overstated past results by around $1.2 billion over several years. It said that government regulators had accepted its request for an extension and that it planned to submit the results by Monday. Shares of Toshiba were down more than 4 percent in early trading Tuesday.