Dados B3 › Restatements
Has MARISA LOJAS SA (AMAR3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013, 2014, 2018, 2019, 2020, 2021, 2022, 2023, 2024 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) |
|---|---|---|---|---|---|
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -19.8 m | R$ 49.3 m | 140.1% | DFP 2012 · 05/02/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ 233.8 m | R$ 244.6 m | 4.4% | DFP 2012 · 05/02/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 979.2 m | R$ 989.9 m | 1.1% | DFP 2012 · 05/02/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -1.01 bn | R$ -1.00 bn | 1.1% | DFP 2012 · 05/02/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 50.0 m | R$ 48.0 m | 3.9% | DFP 2013 · 17/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 42.0 m | R$ 40.8 m | 2.9% | DFP 2013 · 17/03/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 143.3 m | R$ 280.2 m | 48.9% | DFP 2014 · 12/02/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 541.4 m | R$ 536.6 m | 0.9% | DFP 2014 · 12/02/2015 |
| 2014 | short-term borrowings (BPP 2.01.04) | R$ 365.4 m | R$ 369.8 m | 1.2% | DFP 2015 · 25/02/2016 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 28.4 m | R$ 24.4 m | 14.1% | DFP 2019 · 25/03/2020 |
| 2018 | net profit (DRE 3.11) | R$ 28.4 m | R$ 24.4 m | 14.1% | DFP 2019 · 25/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 201.3 m | R$ 197.3 m | 2.0% | DFP 2019 · 25/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 493.9 m | R$ 489.9 m | 0.8% | DFP 2019 · 25/03/2020 |
| 2019 | financial investments (BPA 1.01.02) | R$ 555.8 m | R$ 0 k | 100.0% | DFP 2020 · 22/03/2021 |
| 2019 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -112.4 m | R$ 0 k | 100.0% | DFP 2020 · 22/03/2021 |
| 2019 | cash and equivalents (BPA 1.01.01) | R$ 33.8 m | R$ 589.6 m | 94.3% | DFP 2020 · 22/03/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 159.7 m | R$ 121.6 m | 23.9% | DFP 2020 · 22/03/2021 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ -432.2 m | 100.0% | DFP 2021 · 16/03/2022 |
| 2020 | transactions with shareholders (DMPL 5.04) | R$ 7.5 m | R$ 559.2 m | 98.7% | DFP 2021 · 16/03/2022 |
| 2020 | net income plus OCI (DMPL 5.05) | R$ -435.6 m | R$ -112.9 m | 74.1% | DFP 2021 · 16/03/2022 |
| 2020 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -432.2 m | R$ -112.4 m | 74.0% | DFP 2021 · 16/03/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 50.0 m | R$ 32.4 m | 35.3% | DFP 2021 · 16/03/2022 |
| 2020 | opening equity (DMPL 5.03) | R$ 1.42 bn | R$ 973.7 m | 31.4% | DFP 2021 · 16/03/2022 |
| 2020 | closing equity (DMPL 5.07) | R$ 991.9 m | R$ 1.42 bn | 30.1% | DFP 2021 · 16/03/2022 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 83.6 m | R$ 233.3 m | 64.2% | DFP 2022 · 29/04/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ -38.9 m | R$ -60.2 m | 35.4% | DFP 2022 · 29/04/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ -65.1 m | R$ -86.3 m | 24.7% | DFP 2022 · 29/04/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -71.8 m | R$ -93.0 m | 22.9% | DFP 2022 · 29/04/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ -71.8 m | R$ -93.0 m | 22.9% | DFP 2022 · 29/04/2023 |
| 2021 | net profit (DRE 3.11) | R$ -71.8 m | R$ -93.0 m | 22.9% | DFP 2022 · 29/04/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -71.8 m | R$ -93.0 m | 22.9% | DFP 2022 · 29/04/2023 |
| 2021 | equity (BPP 2.03) | R$ 999.5 m | R$ 859.0 m | 14.1% | DFP 2022 · 29/04/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 999.5 m | R$ 859.0 m | 14.1% | DFP 2022 · 29/04/2023 |
| 2021 | opening equity (DMPL 5.03) | R$ 991.9 m | R$ 872.7 m | 12.0% | DFP 2022 · 29/04/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ -192.7 m | R$ -214.0 m | 9.9% | DFP 2022 · 29/04/2023 |
| 2021 | total assets (BPA 1) | R$ 2.88 bn | R$ 2.74 bn | 4.9% | DFP 2022 · 29/04/2023 |
| 2021 | total liabilities (BPP 2) | R$ 2.88 bn | R$ 2.74 bn | 4.9% | DFP 2022 · 29/04/2023 |
| 2021 | income taxes (DRE 3.08) | R$ 81.1 m | R$ 78.1 m | 3.8% | DFP 2022 · 29/04/2023 |
| 2021 | current assets (BPA 1.01) | R$ 1.78 bn | R$ 1.73 bn | 2.8% | DFP 2022 · 29/04/2023 |
| 2021 | current liabilities (BPP 2.01) | R$ 1.43 bn | R$ 1.44 bn | 0.8% | DFP 2022 · 29/04/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 1.18 bn | R$ 1.17 bn | 0.6% | DFP 2022 · 29/04/2023 |
| 2022 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 62.5 m | 100.0% | DFP 2023 · 22/04/2024 |
| 2022 | income taxes (DRE 3.08) | R$ -25.6 m | R$ -68.9 m | 62.9% | DFP 2023 · 22/04/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -272.2 m | R$ -131.4 m | 51.8% | DFP 2023 · 22/04/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ -519.4 m | R$ -378.5 m | 27.1% | DFP 2023 · 22/04/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ -519.4 m | R$ -378.5 m | 27.1% | DFP 2023 · 22/04/2024 |
| 2022 | net profit (DRE 3.11) | R$ -519.4 m | R$ -378.5 m | 27.1% | DFP 2023 · 22/04/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -1.69 bn | R$ -1.25 bn | 26.0% | DFP 2023 · 22/04/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 2.75 bn | R$ 2.42 bn | 11.9% | DFP 2023 · 22/04/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 1.06 bn | R$ 1.17 bn | 9.5% | DFP 2023 · 22/04/2024 |
| 2023 | current liabilities (BPP 2.01) | R$ 1.12 bn | R$ 1.32 bn | 15.0% | DFP 2024 · 31/03/2025 |
| 2024 | current liabilities (BPP 2.01) | R$ 924.3 m | R$ 821.4 m | 11.1% | DFP 2025 · 31/03/2026 |
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.
AMAR3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.