Dados B3 › Restatements
Has B3 S.A. - BRASIL, BOLSA, BALCÃO (B3SA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2014, 2015, 2017, 2018 came back with different figures in the following year's annual filing — 10 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 1.29 bn | R$ 1.30 bn | 0.7% | DFP 2011 · 14/02/2012 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -209.3 m | R$ 0 k | 100.0% | DFP 2012 · 19/02/2013 |
| 2011 | net revenue (DRE 3.01) | R$ 2.08 bn | R$ 1.87 bn | 10.1% | DFP 2012 · 19/02/2013 |
| 2014 | total assets (BPA 1) | R$ 25.27 bn | R$ 24.99 bn | 1.1% | DFP 2015 · 18/02/2016 |
| 2014 | total liabilities (BPP 2) | R$ 25.27 bn | R$ 24.99 bn | 1.1% | DFP 2015 · 18/02/2016 |
| 2015 | transactions with shareholders (DMPL 5.04) | R$ -1.62 bn | R$ -1.73 bn | 6.5% | DFP 2016 · 17/02/2017 |
| 2015 | closing equity (DMPL 5.07) | R$ 18.45 bn | R$ 18.34 bn | 0.6% | DFP 2016 · 17/02/2017 |
| 2017 | current liabilities (BPP 2.01) | R$ 5.10 bn | R$ 5.06 bn | 0.8% | DFP 2018 · 21/02/2019 |
| 2018 | cost of goods and services (DRE 3.02) | R$ 0 k | R$ -514.7 m | 100.0% | DFP 2019 · 05/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 4.75 bn | R$ 5.26 bn | 9.8% | DFP 2019 · 05/03/2020 |
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.
B3SA3 — 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.