Dados B3 › Restatements
Has AUREN OPERAÇÕES S.A. (AESO3) ever restated its financial statements? In which years?
Yes: the statements for 2020, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 33 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ -91 k | R$ 1.72 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ -41 k | R$ 848.0 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | net profit (DRE 3.11) | R$ -41 k | R$ 848.0 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ -41 k | R$ 1.20 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ -14 k | R$ 729.9 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | current liabilities (BPP 2.01) | R$ 0 k | R$ 2.36 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | short-term borrowings (BPP 2.01.04) | R$ 0 k | R$ 569.1 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | long-term borrowings (BPP 2.02.01) | R$ 0 k | R$ 4.32 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 0 k | R$ 1.62 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ 0 k | R$ 99.2 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 0 k | R$ 1.72 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | income taxes (DRE 3.08) | R$ 0 k | R$ -349.3 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | cash and equivalents (BPA 1.01.01) | R$ 40 k | R$ 492.7 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | total assets (BPA 1) | R$ 2.2 m | R$ 9.31 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 2.2 m | R$ 9.31 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | current assets (BPA 1.01) | R$ 1.9 m | R$ 1.77 bn | 99.9% | DFP 2021 · 04/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 2.2 m | R$ 1.84 bn | 99.9% | DFP 2021 · 04/03/2022 |
| 2020 | financial investments (BPA 1.01.02) | R$ 1.9 m | R$ 1.04 bn | 99.8% | DFP 2021 · 04/03/2022 |
| 2021 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 1.06 bn | 100.0% | DFP 2022 · 28/02/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | R$ 1.65 bn | R$ 595.8 m | 63.9% | DFP 2022 · 28/02/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 469.9 m | R$ 542.1 m | 13.3% | DFP 2022 · 28/02/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 369.6 m | R$ 360.5 m | 2.5% | DFP 2022 · 28/02/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 4.61 bn | R$ 4.69 bn | 1.5% | DFP 2022 · 28/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -1.56 bn | R$ -1.57 bn | 0.6% | DFP 2022 · 28/02/2023 |
| 2022 | gross profit (DRE 3.03) | R$ 586.1 m | R$ 568.6 m | 3.0% | DFP 2023 · 01/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -1.55 bn | R$ -1.57 bn | 1.1% | DFP 2023 · 01/03/2024 |
| 2023 | financial investments (BPA 1.01.02) | R$ 629.1 m | R$ 0 k | 100.0% | DFP 2024 · 24/02/2025 |
| 2023 | cash and equivalents (BPA 1.01.01) | R$ 169.4 m | R$ 798.5 m | 78.8% | DFP 2024 · 24/02/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 511.4 m | R$ 272.2 m | 46.8% | DFP 2024 · 24/02/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 299.1 m | R$ 153.0 m | 48.8% | DFP 2025 · 03/03/2026 |
| 2024 | long-term borrowings (BPP 2.02.01) | R$ 4.58 bn | R$ 4.66 bn | 1.6% | DFP 2025 · 03/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -2.18 bn | R$ -2.17 bn | 0.6% | DFP 2025 · 03/03/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 3.44 bn | R$ 3.42 bn | 0.5% | DFP 2025 · 03/03/2026 |
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.
AESO3 — 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 23:58 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 23:58 UTC. If this does not match /saude, you are reading a cached copy.