Dados B3 › Restatements
Has ARANDU INVESTIMENTOS S.A. (ARND3) ever restated its financial statements? In which years?
Yes: the statements for 2021, 2022, 2024 came back with different figures in the following year's annual filing — 7 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2021 | cost of goods and services (DRE 3.02) | R$ -5.1 m | R$ -6.1 m | 16.7% | DFP 2022 · 29/03/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 57.3 m | R$ 56.3 m | 1.8% | DFP 2022 · 29/03/2023 |
| 2022 | cash and equivalents (BPA 1.01.01) | R$ 180.8 m | R$ 1.8 m | 99.0% | DFP 2023 · 29/03/2024 |
| 2022 | financial investments (BPA 1.01.02) | R$ 92.8 m | R$ 226.7 m | 59.1% | DFP 2023 · 29/03/2024 |
| 2022 | current assets (BPA 1.01) | R$ 278.0 m | R$ 232.8 m | 16.2% | DFP 2023 · 29/03/2024 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ 10.0 m | 100.0% | DFP 2025 · 29/05/2026 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 21.9 m | R$ 28.6 m | 23.4% | DFP 2025 · 29/05/2026 |
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.
ARND3 — 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 23:58 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 23:58 UTC. If this does not match /saude, you are reading a cached copy.