Dados B3 › Restatements
Has MINERVA S/A (BEEF3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2016, 2017 came back with different figures in the following year's annual filing — 14 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -54.6 m | R$ 55.1 m | 199.0% | DFP 2011 · 20/03/2013 |
| 2011 | internal changes in equity (DMPL 5.06) | R$ 7.0 m | R$ 1.3 m | 80.9% | DFP 2012 · 20/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 250.7 m | R$ 334.6 m | 25.1% | DFP 2012 · 20/03/2013 |
| 2011 | transactions with shareholders (DMPL 5.04) | R$ -29.1 m | R$ -23.4 m | 19.5% | DFP 2012 · 20/03/2013 |
| 2011 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 41.7 m | R$ 45.4 m | 8.0% | DFP 2012 · 20/03/2013 |
| 2011 | net income plus OCI (DMPL 5.05) | R$ 47.9 m | R$ 51.5 m | 7.0% | DFP 2012 · 20/03/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 387.0 m | R$ 423.6 m | 8.6% | DFP 2013 · 11/03/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 373.8 m | R$ 350.9 m | 6.1% | DFP 2015 · 08/03/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | R$ 499.6 m | R$ 522.5 m | 4.4% | DFP 2015 · 08/03/2016 |
| 2014 | current liabilities (BPP 2.01) | R$ 1.56 bn | R$ 1.58 bn | 1.4% | DFP 2015 · 08/03/2016 |
| 2014 | current assets (BPA 1.01) | R$ 2.67 bn | R$ 2.69 bn | 0.9% | DFP 2015 · 08/03/2016 |
| 2016 | total assets (BPA 1) | R$ 8.36 bn | R$ 8.29 bn | 0.9% | DFP 2017 · 05/03/2018 |
| 2016 | total liabilities (BPP 2) | R$ 8.36 bn | R$ 8.29 bn | 0.9% | DFP 2017 · 05/03/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 352.2 m | R$ 321.4 m | 8.7% | DFP 2018 · 12/03/2019 |
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.
BEEF3 — 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.