Dados B3 › Restatements
Has ALUPAR INVESTIMENTO S/A (ALUP11) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015, 2022 came back with different figures in the following year's annual filing — 52 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -310.6 m | R$ -9.3 m | 97.0% | DFP 2011 · 25/02/2013 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 17.8 m | R$ 63.9 m | 72.1% | DFP 2011 · 25/02/2013 |
| 2010 | financial investments (BPA 1.01.02) | R$ 387.0 m | R$ 139.3 m | 64.0% | DFP 2011 · 25/02/2013 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -619.1 m | R$ -243.9 m | 60.6% | DFP 2011 · 25/02/2013 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ -102.4 m | R$ -148.3 m | 30.9% | DFP 2011 · 25/02/2013 |
| 2010 | net revenue (DRE 3.01) | R$ 1.33 bn | R$ 935.7 m | 29.5% | DFP 2011 · 25/02/2013 |
| 2010 | non-controlling interests (BPP 2.03.09) | R$ 1.33 bn | R$ 1.09 bn | 18.5% | DFP 2011 · 25/02/2013 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 325.6 m | R$ 372.1 m | 12.5% | DFP 2011 · 25/02/2013 |
| 2010 | income taxes (DRE 3.08) | R$ -89.1 m | R$ -99.7 m | 10.7% | DFP 2011 · 25/02/2013 |
| 2010 | long-term borrowings (BPP 2.02.01) | R$ 2.13 bn | R$ 2.00 bn | 6.0% | DFP 2011 · 25/02/2013 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 201.1 m | R$ 192.5 m | 4.3% | DFP 2011 · 25/02/2013 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 201.1 m | R$ 192.5 m | 4.3% | DFP 2011 · 25/02/2013 |
| 2010 | profit before taxes (DRE 3.07) | R$ 201.1 m | R$ 192.5 m | 4.3% | DFP 2011 · 25/02/2013 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 201.1 m | R$ 192.5 m | 4.3% | DFP 2011 · 25/02/2013 |
| 2010 | net profit (DRE 3.11) | R$ 201.1 m | R$ 192.5 m | 4.3% | DFP 2011 · 25/02/2013 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 201.1 m | R$ 192.5 m | 4.3% | DFP 2011 · 25/02/2013 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 206.0 m | R$ 197.3 m | 4.2% | DFP 2011 · 25/02/2013 |
| 2010 | equity (BPP 2.03) | R$ 1.36 bn | R$ 1.31 bn | 3.9% | DFP 2011 · 25/02/2013 |
| 2010 | closing equity (DMPL 5.07) | R$ 1.36 bn | R$ 1.31 bn | 3.9% | DFP 2011 · 25/02/2013 |
| 2010 | opening equity (DMPL 5.03) | R$ 1.20 bn | R$ 1.16 bn | 3.7% | DFP 2011 · 25/02/2013 |
| 2010 | total assets (BPA 1) | R$ 1.91 bn | R$ 1.86 bn | 2.8% | DFP 2011 · 25/02/2013 |
| 2010 | total liabilities (BPP 2) | R$ 1.91 bn | R$ 1.86 bn | 2.8% | DFP 2011 · 25/02/2013 |
| 2010 | gross profit (DRE 3.03) | R$ 708.2 m | R$ 691.8 m | 2.3% | DFP 2011 · 25/02/2013 |
| 2010 | current liabilities (BPP 2.01) | R$ 211.8 m | R$ 210.3 m | 0.7% | DFP 2011 · 25/02/2013 |
| 2011 | financial investments (BPA 1.01.02) | R$ 20.0 m | R$ 190.5 m | 89.5% | DFP 2012 · 23/02/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -373.1 m | R$ -382.1 m | 2.4% | DFP 2012 · 23/02/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 840.6 m | R$ 831.5 m | 1.1% | DFP 2012 · 23/02/2013 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 52.8 m | R$ 40.7 m | 22.9% | DFP 2013 · 27/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -278.0 m | R$ -344.0 m | 19.2% | DFP 2013 · 27/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -290.2 m | R$ -267.2 m | 7.9% | DFP 2013 · 27/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 2.76 bn | R$ 2.63 bn | 4.6% | DFP 2013 · 27/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 1.26 bn | R$ 1.20 bn | 4.6% | DFP 2013 · 27/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 968.5 m | R$ 934.0 m | 3.6% | DFP 2013 · 27/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.86 bn | R$ 1.82 bn | 2.6% | DFP 2013 · 27/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 2.81 bn | R$ 2.88 bn | 2.3% | DFP 2013 · 27/03/2014 |
| 2012 | total assets (BPA 1) | R$ 7.46 bn | R$ 7.30 bn | 2.0% | DFP 2013 · 27/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 7.46 bn | R$ 7.30 bn | 2.0% | DFP 2013 · 27/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.14 bn | R$ 1.12 bn | 1.6% | DFP 2013 · 27/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 505.3 m | R$ 497.5 m | 1.5% | DFP 2013 · 27/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -109.4 m | R$ -108.2 m | 1.2% | DFP 2013 · 27/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 881.1 m | R$ 870.9 m | 1.2% | DFP 2013 · 27/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 688.7 m | R$ 682.1 m | 1.0% | DFP 2013 · 27/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 647.7 m | R$ 651.9 m | 0.6% | DFP 2013 · 27/03/2014 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -345.8 m | R$ -341.2 m | 1.3% | DFP 2015 · 10/03/2016 |
| 2014 | total assets (BPA 1) | R$ 3.26 bn | R$ 3.28 bn | 0.5% | DFP 2015 · 10/03/2016 |
| 2014 | total liabilities (BPP 2) | R$ 3.26 bn | R$ 3.28 bn | 0.5% | DFP 2015 · 10/03/2016 |
| 2015 | current liabilities (BPP 2.01) | R$ 1.93 bn | R$ 1.87 bn | 3.0% | DFP 2016 · 20/03/2017 |
| 2015 | current assets (BPA 1.01) | R$ 2.32 bn | R$ 2.26 bn | 2.5% | DFP 2016 · 20/03/2017 |
| 2015 | total assets (BPA 1) | R$ 10.01 bn | R$ 9.91 bn | 1.0% | DFP 2016 · 20/03/2017 |
| 2015 | total liabilities (BPP 2) | R$ 10.01 bn | R$ 9.91 bn | 1.0% | DFP 2016 · 20/03/2017 |
| 2022 | current assets (BPA 1.01) | R$ 1.26 bn | R$ 1.04 bn | 17.3% | DFP 2023 · 05/03/2024 |
| 2022 | financial investments (BPA 1.01.02) | R$ 1.84 bn | R$ 1.97 bn | 6.9% | DFP 2023 · 05/03/2024 |
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.
ALUP11 — 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.