Dados B3 › Restatements
Has AMERICANAS S.A. - EM RECUPERAÇÃO JUDICIAL (AMER3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2014, 2015, 2017, 2018, 2019, 2020, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 71 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | R$ 3.51 bn | R$ 3.45 bn | 1.7% | DFP 2012 · 07/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 3.51 bn | R$ 3.45 bn | 1.7% | DFP 2012 · 07/03/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -167.4 m | R$ -166.0 m | 0.8% | DFP 2013 · 19/03/2014 |
| 2014 | long-term borrowings (BPP 2.02.01) | R$ 635.2 m | R$ 1.30 bn | 51.2% | DFP 2015 · 15/03/2016 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ -745.5 m | R$ -532.8 m | 28.5% | DFP 2015 · 15/03/2016 |
| 2014 | current assets (BPA 1.01) | R$ 2.97 bn | R$ 3.64 bn | 18.3% | DFP 2015 · 15/03/2016 |
| 2014 | total assets (BPA 1) | R$ 6.53 bn | R$ 7.26 bn | 10.1% | DFP 2015 · 15/03/2016 |
| 2014 | total liabilities (BPP 2) | R$ 6.53 bn | R$ 7.26 bn | 10.1% | DFP 2015 · 15/03/2016 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ -269.0 m | R$ -247.5 m | 8.0% | DFP 2016 · 20/02/2017 |
| 2015 | short-term borrowings (BPP 2.01.04) | R$ 407.0 m | R$ 400.6 m | 1.6% | DFP 2016 · 20/02/2017 |
| 2015 | long-term borrowings (BPP 2.02.01) | R$ 3.65 bn | R$ 3.62 bn | 0.7% | DFP 2016 · 20/02/2017 |
| 2015 | current assets (BPA 1.01) | R$ 4.88 bn | R$ 4.84 bn | 0.7% | DFP 2016 · 20/02/2017 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 220.4 m | R$ -16.5 m | 107.5% | DFP 2018 · 20/03/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 1.59 bn | R$ 1.36 bn | 14.9% | DFP 2018 · 20/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -5.55 bn | R$ -4.96 bn | 10.8% | DFP 2018 · 20/03/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 6.25 bn | R$ 6.01 bn | 3.8% | DFP 2018 · 20/03/2019 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 344.4 m | R$ 316.2 m | 8.2% | DFP 2019 · 21/02/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 727.3 m | R$ 723.3 m | 0.5% | DFP 2019 · 21/02/2020 |
| 2019 | current liabilities (BPP 2.01) | R$ 4.49 bn | R$ 4.74 bn | 5.2% | DFP 2020 · 04/03/2021 |
| 2019 | current assets (BPA 1.01) | R$ 9.08 bn | R$ 9.13 bn | 0.6% | DFP 2020 · 04/03/2021 |
| 2020 | current liabilities (BPP 2.01) | R$ 5.33 bn | R$ 5.39 bn | 1.0% | DFP 2021 · 24/02/2022 |
| 2021 | equity (BPP 2.03) | R$ 15.91 bn | R$ -12.62 bn | 179.3% | DFP 2022 · 16/11/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 15.91 bn | R$ -12.62 bn | 179.3% | DFP 2022 · 16/11/2023 |
| 2021 | opening equity (DMPL 5.03) | R$ 9.49 bn | R$ -4.21 bn | 144.4% | DFP 2022 · 16/11/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | R$ 5.84 bn | R$ -2.14 bn | 136.6% | DFP 2022 · 16/11/2023 |
| 2021 | income taxes (DRE 3.08) | R$ 477.7 m | R$ -157.3 m | 132.9% | DFP 2022 · 16/11/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 831.0 m | R$ -4.51 bn | 118.4% | DFP 2022 · 16/11/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 581.3 m | R$ -6.28 bn | 109.3% | DFP 2022 · 16/11/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 543.8 m | R$ -6.24 bn | 108.7% | DFP 2022 · 16/11/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 543.8 m | R$ -6.24 bn | 108.7% | DFP 2022 · 16/11/2023 |
| 2021 | net profit (DRE 3.11) | R$ 543.8 m | R$ -6.24 bn | 108.7% | DFP 2022 · 16/11/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 66.0 m | R$ -6.08 bn | 101.1% | DFP 2022 · 16/11/2023 |
| 2021 | long-term borrowings (BPP 2.02.01) | R$ 9.83 bn | R$ 0 k | 100.0% | DFP 2022 · 16/11/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 543.8 m | R$ 0 k | 100.0% | DFP 2022 · 16/11/2023 |
| 2021 | short-term borrowings (BPP 2.01.04) | R$ 1.48 bn | R$ 12.69 bn | 88.3% | DFP 2022 · 16/11/2023 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -328.1 m | R$ -2.17 bn | 84.9% | DFP 2022 · 16/11/2023 |
| 2021 | current liabilities (BPP 2.01) | R$ 12.74 bn | R$ 40.84 bn | 68.8% | DFP 2022 · 16/11/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 6.88 bn | R$ 4.01 bn | 41.7% | DFP 2022 · 16/11/2023 |
| 2021 | total assets (BPA 1) | R$ 41.46 bn | R$ 33.95 bn | 18.1% | DFP 2022 · 16/11/2023 |
| 2021 | total liabilities (BPP 2) | R$ 41.46 bn | R$ 33.95 bn | 18.1% | DFP 2022 · 16/11/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -14.90 bn | R$ -17.59 bn | 15.3% | DFP 2022 · 16/11/2023 |
| 2021 | current assets (BPA 1.01) | R$ 19.53 bn | R$ 18.39 bn | 5.8% | DFP 2022 · 16/11/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | R$ 2.46 bn | R$ 2.38 bn | 3.3% | DFP 2022 · 16/11/2023 |
| 2021 | net revenue (DRE 3.01) | R$ 21.78 bn | R$ 21.60 bn | 0.8% | DFP 2022 · 16/11/2023 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ -13.22 bn | 100.0% | DFP 2023 · 14/08/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ -4.75 bn | R$ -6.08 bn | 21.8% | DFP 2023 · 14/08/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -7.56 bn | R$ -7.86 bn | 3.8% | DFP 2023 · 14/08/2024 |
| 2022 | transactions with shareholders (DMPL 5.04) | R$ -79.4 m | R$ -82.0 m | 3.2% | DFP 2023 · 14/08/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ -12.80 bn | R$ -13.11 bn | 2.4% | DFP 2023 · 14/08/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -12.91 bn | R$ -13.22 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ -12.91 bn | R$ -13.22 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | net profit (DRE 3.11) | R$ -12.91 bn | R$ -13.22 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ -12.62 bn | R$ -12.33 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | total assets (BPA 1) | R$ 29.98 bn | R$ 30.62 bn | 2.1% | DFP 2023 · 14/08/2024 |
| 2022 | total liabilities (BPP 2) | R$ 29.98 bn | R$ 30.62 bn | 2.1% | DFP 2023 · 14/08/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ -13.97 bn | R$ -14.26 bn | 2.0% | DFP 2023 · 14/08/2024 |
| 2022 | income taxes (DRE 3.08) | R$ 130.8 m | R$ 129.0 m | 1.4% | DFP 2023 · 14/08/2024 |
| 2022 | current liabilities (BPP 2.01) | R$ 48.21 bn | R$ 48.50 bn | 0.6% | DFP 2023 · 14/08/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -245.0 m | R$ -233.0 m | 4.9% | DFP 2024 · 26/03/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 4.36 bn | R$ 4.19 bn | 3.8% | DFP 2024 · 26/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ -2.27 bn | R$ -2.24 bn | 1.3% | DFP 2024 · 26/03/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 14.94 bn | R$ 14.76 bn | 1.2% | DFP 2024 · 26/03/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ -3.13 bn | R$ -3.10 bn | 0.9% | DFP 2024 · 26/03/2025 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ -556.0 m | R$ -304.0 m | 45.3% | DFP 2025 · 25/03/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 4.45 bn | R$ 3.81 bn | 14.3% | DFP 2025 · 25/03/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 13.94 bn | R$ 12.14 bn | 12.9% | DFP 2025 · 25/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -9.49 bn | R$ -8.34 bn | 12.2% | DFP 2025 · 25/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 8.25 bn | R$ 8.61 bn | 4.2% | DFP 2025 · 25/03/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 12.93 bn | R$ 13.25 bn | 2.4% | DFP 2025 · 25/03/2026 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ -3.55 bn | R$ -3.58 bn | 1.0% | DFP 2025 · 25/03/2026 |
| 2024 | income taxes (DRE 3.08) | R$ -4.68 bn | R$ -4.63 bn | 0.9% | DFP 2025 · 25/03/2026 |
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.
AMER3 — 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.