Dados B3 › Restatements
Has ALIPERTI S.A. (APTI4) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2013, 2019, 2020, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 50 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | internal changes in equity (DMPL 5.06) | R$ 179.5 m | R$ 96.5 m | 46.2% | DFP 2012 · 26/03/2013 |
| 2011 | equity (BPP 2.03) | R$ 322.6 m | R$ 239.6 m | 25.7% | DFP 2012 · 26/03/2013 |
| 2011 | closing equity (DMPL 5.07) | R$ 322.6 m | R$ 239.6 m | 25.7% | DFP 2012 · 26/03/2013 |
| 2011 | total assets (BPA 1) | R$ 381.5 m | R$ 317.7 m | 16.7% | DFP 2012 · 26/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 381.5 m | R$ 317.7 m | 16.7% | DFP 2012 · 26/03/2013 |
| 2011 | non-controlling interests (BPP 2.03.09) | R$ 112 k | R$ 95 k | 15.2% | DFP 2012 · 26/03/2013 |
| 2013 | short-term borrowings (BPP 2.01.04) | R$ 41.3 m | R$ 462 k | 98.9% | DFP 2014 · 25/03/2015 |
| 2013 | long-term borrowings (BPP 2.02.01) | R$ 1.6 m | R$ 42.5 m | 96.2% | DFP 2014 · 25/03/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 66.2 m | R$ 19.5 m | 70.6% | DFP 2014 · 25/03/2015 |
| 2013 | current assets (BPA 1.01) | R$ 70.0 m | R$ 33.1 m | 52.8% | DFP 2014 · 25/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 4.7 m | R$ 6.8 m | 30.5% | DFP 2014 · 25/03/2015 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ -12.0 m | R$ -22.8 m | 47.2% | DFP 2020 · 31/03/2021 |
| 2019 | current assets (BPA 1.01) | R$ 69.8 m | R$ 122.4 m | 43.0% | DFP 2020 · 31/03/2021 |
| 2019 | current liabilities (BPP 2.01) | R$ 29.2 m | R$ 21.5 m | 26.3% | DFP 2020 · 31/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ -18.4 m | R$ -22.9 m | 19.5% | DFP 2020 · 31/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ -18.4 m | R$ -22.9 m | 19.5% | DFP 2020 · 31/03/2021 |
| 2019 | net profit (DRE 3.11) | R$ -18.4 m | R$ -22.9 m | 19.5% | DFP 2020 · 31/03/2021 |
| 2019 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -18.4 m | R$ -22.9 m | 19.5% | DFP 2020 · 31/03/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 5.9 m | R$ 4.8 m | 18.1% | DFP 2020 · 31/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | R$ 50.7 m | R$ 43.1 m | 15.0% | DFP 2020 · 31/03/2021 |
| 2019 | equity (BPP 2.03) | R$ 236.7 m | R$ 212.9 m | 10.1% | DFP 2020 · 31/03/2021 |
| 2019 | total assets (BPA 1) | R$ 328.9 m | R$ 305.1 m | 7.2% | DFP 2020 · 31/03/2021 |
| 2019 | total liabilities (BPP 2) | R$ 328.9 m | R$ 305.1 m | 7.2% | DFP 2020 · 31/03/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 20.4 m | R$ 19.9 m | 2.3% | DFP 2020 · 31/03/2021 |
| 2020 | current liabilities (BPP 2.01) | R$ 35.5 m | R$ 13.6 m | 61.6% | DFP 2021 · 30/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ 65.4 m | R$ 49.1 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ 65.4 m | R$ 49.1 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | net profit (DRE 3.11) | R$ 65.4 m | R$ 49.1 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 65.4 m | R$ 49.1 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ 65.6 m | R$ 49.3 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | total assets (BPA 1) | R$ 368.8 m | R$ 330.7 m | 10.4% | DFP 2021 · 30/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 368.8 m | R$ 330.7 m | 10.4% | DFP 2021 · 30/03/2022 |
| 2020 | income taxes (DRE 3.08) | R$ -6.6 m | R$ -7.3 m | 8.9% | DFP 2021 · 30/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 261.5 m | R$ 245.2 m | 6.2% | DFP 2021 · 30/03/2022 |
| 2022 | current assets (BPA 1.01) | R$ 175.2 m | R$ 180.8 m | 3.1% | DFP 2023 · 28/03/2024 |
| 2023 | cost of goods and services (DRE 3.02) | R$ -391 k | R$ 0 k | 100.0% | DFP 2024 · 21/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -13.8 m | R$ -8.6 m | 37.6% | DFP 2024 · 21/03/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 34.1 m | R$ 34.5 m | 1.1% | DFP 2024 · 21/03/2025 |
| 2024 | internal changes in equity (DMPL 5.06) | R$ -17.7 m | R$ 105 k | 100.6% | DFP 2025 · 25/03/2026 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ 0 k | R$ -17.8 m | 100.0% | DFP 2025 · 25/03/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 38.3 m | R$ 39.3 m | 2.6% | DFP 2025 · 25/03/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 38.3 m | R$ 39.3 m | 2.6% | DFP 2025 · 25/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 37.2 m | R$ 38.0 m | 2.2% | DFP 2025 · 25/03/2026 |
| 2024 | equity (BPP 2.03) | R$ 256.4 m | R$ 260.6 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 51.2 m | R$ 52.0 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 51.2 m | R$ 52.0 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | net profit (DRE 3.11) | R$ 51.2 m | R$ 52.0 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 51.2 m | R$ 52.0 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | total assets (BPA 1) | R$ 393.6 m | R$ 397.9 m | 1.1% | DFP 2025 · 25/03/2026 |
| 2024 | total liabilities (BPP 2) | R$ 393.6 m | R$ 397.9 m | 1.1% | 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.
APTI4 — 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.