Dados B3 › Restatements
Has ARMAC LOCAÇÃO, LOGÍSTICA E SERVIÇOS S.A. (ARML3) ever restated its financial statements? In which years?
Yes: the statements for 2019, 2020, 2022, 2024 came back with different figures in the following year's annual filing — 15 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2019 | transactions with shareholders (DMPL 5.04) | R$ 44.4 m | R$ -2.7 m | 106.0% | DFP 2020 · 10/05/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ 85.1 m | R$ 23.1 m | 72.8% | DFP 2020 · 10/05/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ 17.5 m | R$ 9.2 m | 47.7% | DFP 2020 · 10/05/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 17.5 m | R$ 9.2 m | 47.7% | DFP 2020 · 10/05/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ 23.1 m | R$ 16.6 m | 28.0% | DFP 2020 · 10/05/2021 |
| 2020 | cash and equivalents (BPA 1.01.01) | R$ 84.8 m | R$ 0 k | 100.0% | DFP 2021 · 24/03/2022 |
| 2020 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 84.8 m | 100.0% | DFP 2021 · 24/03/2022 |
| 2022 | income taxes (DRE 3.08) | R$ -12.6 m | R$ -19.4 m | 35.2% | DFP 2023 · 26/03/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ -537.1 m | R$ -693.6 m | 22.6% | DFP 2023 · 26/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -415.5 m | R$ -504.1 m | 17.6% | DFP 2023 · 26/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 826.7 m | R$ 951.8 m | 13.1% | DFP 2023 · 26/03/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 411.2 m | R$ 447.6 m | 8.1% | DFP 2023 · 26/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ 161.2 m | R$ 168.0 m | 4.1% | DFP 2023 · 26/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 311.8 m | R$ 320.3 m | 2.6% | DFP 2023 · 26/03/2024 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 12.9 m | R$ 11.0 m | 14.8% | 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.
ARML3 — 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.