Dados B3 › Restatements
Has BRASILAGRO CIA BRAS DE PROP AGRICOLAS (AGRO3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2016, 2019, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 21 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | current liabilities (BPP 2.01) | R$ 110.8 m | R$ 111.4 m | 0.6% | DFP 2013 · 01/11/2013 |
| 2016 | gross profit (DRE 3.03) | R$ 3.6 m | R$ -281 k | 107.7% | DFP 2017 · 29/08/2017 |
| 2016 | income taxes (DRE 3.08) | R$ -1.7 m | R$ -373 k | 78.1% | DFP 2017 · 29/08/2017 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ -17.0 m | R$ -5.6 m | 66.9% | DFP 2017 · 29/08/2017 |
| 2016 | profit before taxes (DRE 3.07) | R$ 12.3 m | R$ 8.4 m | 31.9% | DFP 2017 · 29/08/2017 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ 10.6 m | R$ 8.0 m | 24.4% | DFP 2017 · 29/08/2017 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 10.6 m | R$ 8.0 m | 24.4% | DFP 2017 · 29/08/2017 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 10.6 m | R$ 8.0 m | 24.4% | DFP 2017 · 29/08/2017 |
| 2016 | net profit (DRE 3.11) | R$ 10.6 m | R$ 8.0 m | 24.4% | DFP 2017 · 29/08/2017 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 10.6 m | R$ 8.0 m | 24.4% | DFP 2017 · 29/08/2017 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ -12.3 m | R$ -16.2 m | 24.1% | DFP 2017 · 29/08/2017 |
| 2016 | current assets (BPA 1.01) | R$ 140.8 m | R$ 163.1 m | 13.7% | DFP 2017 · 29/08/2017 |
| 2016 | net revenue (DRE 3.01) | R$ 124.7 m | R$ 120.8 m | 3.1% | DFP 2017 · 29/08/2017 |
| 2016 | opening equity (DMPL 5.03) | R$ 752.1 m | R$ 756.2 m | 0.5% | DFP 2017 · 29/08/2017 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 42.2 m | R$ 69.3 m | 39.1% | DFP 2020 · 27/08/2020 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -43.4 m | R$ -79.9 m | 45.7% | DFP 2022 · 15/05/2023 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ -67.3 m | R$ -21.8 m | 67.6% | DFP 2023 · 05/09/2023 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ -34.1 m | R$ 234.5 m | 114.5% | DFP 2024 · 10/01/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ 268.5 m | 100.0% | DFP 2024 · 10/01/2025 |
| 2023 | internal changes in equity (DMPL 5.06) | R$ 204.8 m | R$ 0 k | 100.0% | DFP 2024 · 10/01/2025 |
| 2023 | transactions with shareholders (DMPL 5.04) | R$ -189.6 m | R$ -253.4 m | 25.2% | DFP 2024 · 10/01/2025 |
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.
AGRO3 — 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.