Dados B3 › Restatements
Has AMBEV S.A. (ABEV3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2013, 2014, 2017, 2018, 2019 came back with different figures in the following year's annual filing — 50 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 31.5 m | R$ 6.31 bn | 99.5% | DFP 2013 · 24/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 36.7 m | R$ 6.32 bn | 99.4% | DFP 2013 · 24/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 46.5 m | R$ 6.33 bn | 99.3% | DFP 2013 · 24/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 46.5 m | R$ 6.33 bn | 99.3% | DFP 2013 · 24/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 46.5 m | R$ 6.33 bn | 99.3% | DFP 2013 · 24/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -49.1 m | R$ -4.52 bn | 98.9% | DFP 2013 · 24/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 226.2 m | R$ 6.64 bn | 96.6% | DFP 2013 · 24/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 800.2 m | R$ 23.09 bn | 96.5% | DFP 2013 · 24/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 977.2 m | R$ 25.21 bn | 96.1% | DFP 2013 · 24/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 977.2 m | R$ 25.21 bn | 96.1% | DFP 2013 · 24/03/2014 |
| 2012 | total assets (BPA 1) | R$ 1.35 bn | R$ 25.24 bn | 94.7% | DFP 2013 · 24/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.35 bn | R$ 25.24 bn | 94.7% | DFP 2013 · 24/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 34.7 m | R$ 38.8 m | 10.5% | DFP 2013 · 24/03/2014 |
| 2013 | non-controlling interests (BPP 2.03.09) | R$ 1.16 bn | R$ 1.23 bn | 6.0% | DFP 2014 · 26/02/2015 |
| 2013 | cash and equivalents (BPA 1.01.01) | R$ 11.29 bn | R$ 11.54 bn | 2.2% | DFP 2014 · 26/02/2015 |
| 2013 | current assets (BPA 1.01) | R$ 20.47 bn | R$ 20.81 bn | 1.6% | DFP 2014 · 26/02/2015 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -11.40 bn | R$ -11.57 bn | 1.5% | DFP 2014 · 26/02/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 17.18 bn | R$ 17.35 bn | 1.0% | DFP 2014 · 26/02/2015 |
| 2013 | income taxes (DRE 3.08) | R$ -2.46 bn | R$ -2.48 bn | 1.0% | DFP 2014 · 26/02/2015 |
| 2013 | net revenue (DRE 3.01) | R$ 34.79 bn | R$ 35.08 bn | 0.8% | DFP 2014 · 26/02/2015 |
| 2013 | opening equity (DMPL 5.03) | R$ 25.21 bn | R$ 25.40 bn | 0.8% | DFP 2014 · 26/02/2015 |
| 2013 | long-term borrowings (BPP 2.02.01) | R$ 1.85 bn | R$ 1.87 bn | 0.6% | DFP 2014 · 26/02/2015 |
| 2013 | total assets (BPA 1) | R$ 68.67 bn | R$ 69.09 bn | 0.6% | DFP 2014 · 26/02/2015 |
| 2013 | total liabilities (BPP 2) | R$ 68.67 bn | R$ 69.09 bn | 0.6% | DFP 2014 · 26/02/2015 |
| 2013 | equity (BPP 2.03) | R$ 44.00 bn | R$ 44.22 bn | 0.5% | DFP 2014 · 26/02/2015 |
| 2013 | closing equity (DMPL 5.07) | R$ 44.00 bn | R$ 44.22 bn | 0.5% | DFP 2014 · 26/02/2015 |
| 2014 | income taxes (DRE 3.08) | R$ 197.4 m | R$ 542.6 m | 63.6% | DFP 2015 · 25/02/2016 |
| 2014 | long-term borrowings (BPP 2.02.01) | R$ 1.50 bn | R$ 687.8 m | 54.1% | DFP 2015 · 25/02/2016 |
| 2014 | cash and equivalents (BPA 1.01.01) | R$ 5.17 bn | R$ 2.54 bn | 50.8% | DFP 2015 · 25/02/2016 |
| 2014 | financial investments (BPA 1.01.02) | R$ 684.9 m | R$ 1.32 bn | 48.0% | DFP 2015 · 25/02/2016 |
| 2014 | current assets (BPA 1.01) | R$ 13.04 bn | R$ 10.14 bn | 22.2% | DFP 2015 · 25/02/2016 |
| 2014 | current liabilities (BPP 2.01) | R$ 17.30 bn | R$ 15.35 bn | 11.3% | DFP 2015 · 25/02/2016 |
| 2014 | total assets (BPA 1) | R$ 77.41 bn | R$ 74.62 bn | 3.6% | DFP 2015 · 25/02/2016 |
| 2014 | total liabilities (BPP 2) | R$ 77.41 bn | R$ 74.62 bn | 3.6% | DFP 2015 · 25/02/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | R$ 711.2 m | R$ 688.8 m | 3.2% | DFP 2015 · 25/02/2016 |
| 2014 | profit before taxes (DRE 3.07) | R$ 11.87 bn | R$ 11.52 bn | 2.9% | DFP 2015 · 25/02/2016 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -9.70 bn | R$ -9.84 bn | 1.4% | DFP 2015 · 25/02/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 10.31 bn | R$ 10.17 bn | 1.3% | DFP 2015 · 25/02/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 14.04 bn | R$ 13.90 bn | 1.0% | DFP 2015 · 25/02/2016 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 12.86 bn | R$ 10.75 bn | 16.4% | DFP 2018 · 28/02/2019 |
| 2018 | long-term borrowings (BPP 2.02.01) | R$ 539.6 m | R$ 1.43 bn | 62.2% | DFP 2019 · 27/02/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 234.0 m | R$ 388.5 m | 39.8% | DFP 2019 · 27/02/2020 |
| 2018 | income taxes (DRE 3.08) | R$ 808.3 m | R$ 821.7 m | 1.6% | DFP 2019 · 27/02/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 13.99 bn | R$ 14.17 bn | 1.3% | DFP 2019 · 27/02/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 12.30 bn | R$ 12.45 bn | 1.2% | DFP 2019 · 27/02/2020 |
| 2018 | total assets (BPA 1) | R$ 88.82 bn | R$ 89.77 bn | 1.1% | DFP 2019 · 27/02/2020 |
| 2018 | total liabilities (BPP 2) | R$ 88.82 bn | R$ 89.77 bn | 1.1% | DFP 2019 · 27/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 12.46 bn | R$ 12.53 bn | 0.6% | DFP 2019 · 27/02/2020 |
| 2019 | gross profit (DRE 3.03) | R$ 12.56 bn | R$ 12.03 bn | 4.2% | DFP 2020 · 25/02/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 26.59 bn | R$ 26.06 bn | 2.0% | DFP 2020 · 25/02/2021 |
How it is detected: each year appears twice at the CVM — in its own annual filing and as the comparative in the next one. A difference above 0.5% in a key account is recorded, never corrected silently. Only the aggregation the site publishes (consolidated, or individual when the company does not consolidate) counts. Descriptive, not investment advice.
ABEV3 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-26 23:57 UTC. If this does not match /saude, you are reading a cached copy.
Sources: CVM (open data, ODbL) and B3 (COTAHIST). Not affiliated with B3 or the CVM. Not investment advice.
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-26 23:57 UTC. If this does not match /saude, you are reading a cached copy.