Dados B3 › Restatements
Has BARDELLA S.A. INDUSTRIAS MECANICAS - EM RECUPERAÇÃO JUDICIAL (BDLL4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014, 2015, 2018, 2024 came back with different figures in the following year's annual filing — 33 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | internal changes in equity (DMPL 5.06) | R$ -1.4 m | R$ 0 k | 100.0% | DFP 2011 · 23/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -37.8 m | R$ -31.1 m | 17.5% | DFP 2011 · 23/03/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 16.5 m | R$ 14.7 m | 10.9% | DFP 2011 · 23/03/2012 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 41.2 m | R$ 10.7 m | 74.1% | DFP 2013 · 28/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 30.9 m | R$ 15.8 m | 48.9% | DFP 2013 · 28/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 47.8 m | R$ 26.5 m | 44.5% | DFP 2013 · 28/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ 6.4 m | R$ 8.7 m | 26.3% | DFP 2013 · 28/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 71.0 m | R$ 55.6 m | 21.7% | DFP 2013 · 28/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 346.3 m | R$ 272.4 m | 21.3% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 393.2 m | R$ 310.1 m | 21.1% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -362.3 m | R$ -294.3 m | 18.8% | DFP 2013 · 28/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 231.0 m | R$ 190.6 m | 17.5% | DFP 2013 · 28/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 68.7 m | R$ 61.5 m | 10.4% | DFP 2013 · 28/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -16.8 m | R$ -16.3 m | 2.9% | DFP 2013 · 28/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -25.2 m | R$ -24.7 m | 1.9% | DFP 2013 · 28/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -25.2 m | R$ -24.7 m | 1.9% | DFP 2013 · 28/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ -25.2 m | R$ -24.7 m | 1.9% | DFP 2013 · 28/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -25.2 m | R$ -24.7 m | 1.9% | DFP 2013 · 28/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -30.8 m | R$ -30.3 m | 1.6% | DFP 2013 · 28/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -32.5 m | R$ -32.0 m | 1.5% | DFP 2013 · 28/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 399.2 m | R$ 402.5 m | 0.8% | DFP 2013 · 28/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 399.2 m | R$ 402.5 m | 0.8% | DFP 2013 · 28/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 438.1 m | R$ 440.9 m | 0.7% | DFP 2013 · 28/03/2014 |
| 2012 | total assets (BPA 1) | R$ 657.2 m | R$ 660.5 m | 0.5% | DFP 2013 · 28/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 657.2 m | R$ 660.5 m | 0.5% | DFP 2013 · 28/03/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 23.4 m | R$ 10.7 m | 54.2% | DFP 2015 · 29/03/2016 |
| 2015 | long-term borrowings (BPP 2.02.01) | R$ 51.3 m | R$ 50.8 m | 1.0% | DFP 2016 · 31/03/2017 |
| 2015 | short-term borrowings (BPP 2.01.04) | R$ 119.5 m | R$ 118.3 m | 1.0% | DFP 2016 · 31/03/2017 |
| 2018 | current assets (BPA 1.01) | R$ 247.6 m | R$ 276.7 m | 10.5% | DFP 2019 · 11/07/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 271.4 m | R$ 293.5 m | 7.5% | DFP 2019 · 11/07/2020 |
| 2018 | total assets (BPA 1) | R$ 834.3 m | R$ 860.6 m | 3.1% | DFP 2019 · 11/07/2020 |
| 2018 | total liabilities (BPP 2) | R$ 834.3 m | R$ 860.6 m | 3.1% | DFP 2019 · 11/07/2020 |
| 2024 | income taxes (DRE 3.08) | R$ 9.1 m | R$ 9.2 m | 1.5% | DFP 2025 · 30/03/2026 |
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.
BDLL4 — 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.