Dados B3 › Restatements
Has GRUPO CASAS BAHIA S.A. (BHIA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2017, 2018, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 73 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$ -704.1 m | R$ -641.8 m | 8.9% | DFP 2011 · 16/02/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 1.63 bn | R$ 1.57 bn | 3.8% | DFP 2011 · 16/02/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 1.18 bn | R$ 1.15 bn | 2.5% | DFP 2011 · 16/02/2012 |
| 2010 | current assets (BPA 1.01) | R$ 1.66 bn | R$ 1.63 bn | 1.7% | DFP 2011 · 16/02/2012 |
| 2010 | total assets (BPA 1) | R$ 9.89 bn | R$ 9.80 bn | 0.9% | DFP 2011 · 16/02/2012 |
| 2010 | total liabilities (BPP 2) | R$ 9.89 bn | R$ 9.80 bn | 0.9% | DFP 2011 · 16/02/2012 |
| 2011 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -2 k | 100.0% | DFP 2012 · 20/02/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | R$ 127.9 m | R$ 863.6 m | 85.2% | DFP 2012 · 20/02/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 38.4 m | R$ 14.3 m | 62.8% | DFP 2012 · 20/02/2013 |
| 2011 | current assets (BPA 1.01) | R$ 1.27 bn | R$ 2.21 bn | 42.7% | DFP 2012 · 20/02/2013 |
| 2011 | total assets (BPA 1) | R$ 4.55 bn | R$ 5.28 bn | 13.9% | DFP 2012 · 20/02/2013 |
| 2011 | total liabilities (BPP 2) | R$ 4.55 bn | R$ 5.28 bn | 13.9% | DFP 2012 · 20/02/2013 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -16.50 bn | R$ -13.58 bn | 17.7% | DFP 2013 · 13/02/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 22.85 bn | R$ 19.45 bn | 14.8% | DFP 2013 · 13/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 1.21 bn | R$ 1.11 bn | 8.9% | DFP 2013 · 13/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 6.35 bn | R$ 5.87 bn | 7.5% | DFP 2013 · 13/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 322.2 m | R$ 319.3 m | 0.9% | DFP 2013 · 13/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 536.5 m | R$ 531.8 m | 0.9% | DFP 2013 · 13/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -214.4 m | R$ -212.5 m | 0.9% | DFP 2013 · 13/02/2014 |
| 2013 | financial investments (BPA 1.01.02) | R$ 24.5 m | R$ 24.0 m | 1.9% | DFP 2014 · 12/02/2015 |
| 2014 | transactions with shareholders (DMPL 5.04) | R$ -178.0 m | R$ -125.0 m | 29.8% | DFP 2015 · 27/07/2016 |
| 2014 | opening equity (DMPL 5.03) | R$ 3.95 bn | R$ 3.54 bn | 10.3% | DFP 2015 · 27/07/2016 |
| 2014 | equity (BPP 2.03) | R$ 4.71 bn | R$ 4.29 bn | 9.0% | DFP 2015 · 27/07/2016 |
| 2014 | closing equity (DMPL 5.07) | R$ 4.71 bn | R$ 4.29 bn | 9.0% | DFP 2015 · 27/07/2016 |
| 2014 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | net profit (DRE 3.11) | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | net income plus OCI (DMPL 5.05) | R$ 942.0 m | R$ 875.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | profit before taxes (DRE 3.07) | R$ 1.42 bn | R$ 1.35 bn | 4.7% | DFP 2015 · 27/07/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 2.10 bn | R$ 2.04 bn | 3.2% | DFP 2015 · 27/07/2016 |
| 2014 | total assets (BPA 1) | R$ 15.83 bn | R$ 15.41 bn | 2.7% | DFP 2015 · 27/07/2016 |
| 2014 | total liabilities (BPP 2) | R$ 15.83 bn | R$ 15.41 bn | 2.7% | DFP 2015 · 27/07/2016 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 390.0 m | R$ 317.0 m | 18.7% | DFP 2018 · 20/02/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ 195.0 m | R$ 160.0 m | 17.9% | DFP 2018 · 20/02/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | net profit (DRE 3.11) | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ 369.0 m | R$ 345.0 m | 6.5% | DFP 2018 · 20/02/2019 |
| 2017 | equity (BPP 2.03) | R$ 2.96 bn | R$ 2.77 bn | 6.3% | DFP 2018 · 20/02/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 2.96 bn | R$ 2.77 bn | 6.3% | DFP 2018 · 20/02/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 2.81 bn | R$ 2.66 bn | 5.4% | DFP 2018 · 20/02/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 985.0 m | R$ 961.0 m | 2.4% | DFP 2018 · 20/02/2019 |
| 2017 | current assets (BPA 1.01) | R$ 10.39 bn | R$ 10.21 bn | 1.7% | DFP 2018 · 20/02/2019 |
| 2017 | income taxes (DRE 3.08) | R$ -174.0 m | R$ -177.0 m | 1.7% | DFP 2018 · 20/02/2019 |
| 2017 | total assets (BPA 1) | R$ 17.10 bn | R$ 16.98 bn | 0.7% | DFP 2018 · 20/02/2019 |
| 2017 | total liabilities (BPP 2) | R$ 17.10 bn | R$ 16.98 bn | 0.7% | DFP 2018 · 20/02/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 8.18 bn | R$ 8.13 bn | 0.7% | DFP 2018 · 20/02/2019 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 246.0 m | R$ 600.0 m | 59.0% | DFP 2019 · 26/03/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 683.0 m | R$ 1.46 bn | 53.3% | DFP 2019 · 26/03/2020 |
| 2018 | equity (BPP 2.03) | R$ 2.52 bn | R$ 2.00 bn | 20.8% | DFP 2019 · 26/03/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ 2.52 bn | R$ 2.00 bn | 20.8% | DFP 2019 · 26/03/2020 |
| 2018 | opening equity (DMPL 5.03) | R$ 2.77 bn | R$ 2.27 bn | 18.0% | DFP 2019 · 26/03/2020 |
| 2018 | total assets (BPA 1) | R$ 18.78 bn | R$ 22.29 bn | 15.8% | DFP 2019 · 26/03/2020 |
| 2018 | total liabilities (BPP 2) | R$ 18.78 bn | R$ 22.29 bn | 15.8% | DFP 2019 · 26/03/2020 |
| 2018 | income taxes (DRE 3.08) | R$ 84.0 m | R$ 97.0 m | 13.4% | DFP 2019 · 26/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ -351.0 m | R$ -388.0 m | 9.5% | DFP 2019 · 26/03/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ -262.0 m | R$ -286.0 m | 8.4% | DFP 2019 · 26/03/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | net profit (DRE 3.11) | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | R$ 1.02 bn | R$ 965.0 m | 5.2% | DFP 2019 · 26/03/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 12.77 bn | R$ 13.19 bn | 3.2% | DFP 2019 · 26/03/2020 |
| 2018 | gross profit (DRE 3.03) | R$ 6.87 bn | R$ 6.98 bn | 1.5% | DFP 2019 · 26/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -15.62 bn | R$ -15.52 bn | 0.7% | DFP 2019 · 26/03/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 3.38 bn | R$ 3.36 bn | 0.6% | DFP 2019 · 26/03/2020 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 1.29 bn | R$ -132.0 m | 110.2% | DFP 2022 · 09/03/2023 |
| 2022 | gross profit (DRE 3.03) | R$ 9.59 bn | R$ 9.21 bn | 3.9% | DFP 2023 · 25/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -21.31 bn | R$ -21.68 bn | 1.7% | DFP 2023 · 25/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 4.54 bn | R$ 10.98 bn | 58.7% | DFP 2024 · 12/03/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 10.64 bn | R$ 10.39 bn | 2.3% | DFP 2025 · 12/03/2026 |
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.
BHIA3 — 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.