Dados B3 › Restatements
Has AZUL S.A. (AZUL3) ever restated its financial statements? In which years?
Yes: the statements for 2016, 2018, 2020, 2022 came back with different figures in the following year's annual filing — 26 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ 30.4 m | R$ 54.0 m | 43.8% | DFP 2017 · 09/03/2018 |
| 2018 | profit before taxes (DRE 3.07) | R$ 591.7 m | R$ -464.4 m | 178.5% | DFP 2019 · 12/03/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 420.3 m | R$ -635.7 m | 166.1% | DFP 2019 · 12/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 420.3 m | R$ -635.7 m | 166.1% | DFP 2019 · 12/03/2020 |
| 2018 | net profit (DRE 3.11) | R$ 420.3 m | R$ -635.7 m | 166.1% | DFP 2019 · 12/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 420.3 m | R$ -635.7 m | 166.1% | DFP 2019 · 12/03/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 314.1 m | R$ -775.0 m | 140.5% | DFP 2019 · 12/03/2020 |
| 2018 | equity (BPP 2.03) | R$ 3.16 bn | R$ -1.15 bn | 136.4% | DFP 2019 · 12/03/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ 3.16 bn | R$ -1.15 bn | 136.4% | DFP 2019 · 12/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 147.3 m | R$ -908.7 m | 116.2% | DFP 2019 · 12/03/2020 |
| 2018 | opening equity (DMPL 5.03) | R$ 2.79 bn | R$ -432.7 m | 115.5% | DFP 2019 · 12/03/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 335.1 m | R$ 158.8 m | 52.6% | DFP 2019 · 12/03/2020 |
| 2018 | total assets (BPA 1) | R$ 3.48 bn | R$ 2.13 bn | 38.9% | DFP 2019 · 12/03/2020 |
| 2018 | total liabilities (BPP 2) | R$ 3.48 bn | R$ 2.13 bn | 38.9% | DFP 2019 · 12/03/2020 |
| 2018 | gross profit (DRE 3.03) | R$ 1.60 bn | R$ 2.27 bn | 29.5% | DFP 2019 · 12/03/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 4.06 bn | R$ 5.28 bn | 23.1% | DFP 2019 · 12/03/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | R$ 3.37 bn | R$ 2.60 bn | 23.0% | DFP 2019 · 12/03/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ -26.7 m | R$ -34.3 m | 21.9% | DFP 2019 · 12/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -7.56 bn | R$ -6.79 bn | 10.1% | DFP 2019 · 12/03/2020 |
| 2018 | current assets (BPA 1.01) | R$ 3.52 bn | R$ 3.69 bn | 4.6% | DFP 2019 · 12/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 9.15 bn | R$ 9.06 bn | 1.1% | DFP 2019 · 12/03/2020 |
| 2018 | income taxes (DRE 3.08) | R$ -181.8 m | R$ -182.8 m | 0.5% | DFP 2019 · 12/03/2020 |
| 2020 | short-term borrowings (BPP 2.01.04) | R$ 858.3 m | R$ 3.13 bn | 72.6% | DFP 2021 · 24/02/2022 |
| 2020 | long-term borrowings (BPP 2.02.01) | R$ 6.50 bn | R$ 16.75 bn | 61.2% | DFP 2021 · 24/02/2022 |
| 2022 | short-term borrowings (BPP 2.01.04) | R$ 14.8 m | R$ 0 k | 100.0% | DFP 2023 · 12/04/2024 |
| 2022 | long-term borrowings (BPP 2.02.01) | R$ 18.07 bn | R$ 16.68 bn | 7.7% | DFP 2023 · 12/04/2024 |
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.
AZUL3 — 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 23:59 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 23:59 UTC. If this does not match /saude, you are reading a cached copy.