Dados B3 › Restatements
Has BIOMA EDUCAÇÃO S.A. (BIED3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2015, 2016, 2017, 2018, 2020, 2024 came back with different figures in the following year's annual filing — 48 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | current liabilities (BPP 2.01) | R$ 289 k | R$ 306 k | 5.6% | DFP 2012 · 01/04/2013 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -675 k | R$ 792 k | 185.2% | DFP 2016 · 27/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ -675 k | R$ 792 k | 185.2% | DFP 2016 · 27/03/2017 |
| 2015 | net profit (DRE 3.11) | R$ -675 k | R$ 792 k | 185.2% | DFP 2016 · 27/03/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ -222 k | R$ 1.2 m | 117.8% | DFP 2016 · 27/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ -67 k | R$ 1.4 m | 104.8% | DFP 2016 · 27/03/2017 |
| 2015 | cash and equivalents (BPA 1.01.01) | R$ 5 k | R$ 705 k | 99.3% | DFP 2016 · 27/03/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ -4.7 m | R$ -782 k | 83.3% | DFP 2016 · 27/03/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ -2.7 m | R$ -1.3 m | 53.4% | DFP 2016 · 27/03/2017 |
| 2015 | equity (BPP 2.03) | R$ 31.4 m | R$ 32.8 m | 4.5% | DFP 2016 · 27/03/2017 |
| 2015 | closing equity (DMPL 5.07) | R$ 31.4 m | R$ 32.8 m | 4.5% | DFP 2016 · 27/03/2017 |
| 2016 | financial investments (BPA 1.01.02) | R$ 29.7 m | R$ 0 k | 100.0% | DFP 2017 · 27/03/2018 |
| 2016 | cash and equivalents (BPA 1.01.01) | R$ 3 k | R$ 29.7 m | 100.0% | DFP 2017 · 27/03/2018 |
| 2017 | non-controlling interests (BPP 2.03.09) | R$ 492 k | R$ 3.8 m | 86.9% | DFP 2018 · 28/03/2019 |
| 2017 | transactions with shareholders (DMPL 5.04) | R$ 29.6 m | R$ 32.9 m | 10.0% | DFP 2018 · 28/03/2019 |
| 2017 | equity (BPP 2.03) | R$ 58.9 m | R$ 62.1 m | 5.3% | DFP 2018 · 28/03/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 58.9 m | R$ 62.1 m | 5.3% | DFP 2018 · 28/03/2019 |
| 2017 | total assets (BPA 1) | R$ 94.1 m | R$ 97.4 m | 3.4% | DFP 2018 · 28/03/2019 |
| 2017 | total liabilities (BPP 2) | R$ 94.1 m | R$ 97.4 m | 3.4% | DFP 2018 · 28/03/2019 |
| 2018 | income taxes (DRE 3.08) | R$ -487 k | R$ 467 k | 195.9% | DFP 2019 · 31/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ -2.1 m | R$ -1.3 m | 40.0% | DFP 2019 · 31/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ -2.1 m | R$ -1.3 m | 39.6% | DFP 2019 · 31/03/2020 |
| 2018 | net profit (DRE 3.11) | R$ -2.1 m | R$ -1.3 m | 39.6% | DFP 2019 · 31/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -2.1 m | R$ -1.3 m | 39.6% | DFP 2019 · 31/03/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -2.1 m | R$ -1.3 m | 38.3% | DFP 2019 · 31/03/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ -4.8 m | R$ -3.0 m | 35.8% | DFP 2019 · 31/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ -3.5 m | R$ -2.7 m | 23.5% | DFP 2019 · 31/03/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ -5.8 m | R$ -5.0 m | 14.4% | DFP 2019 · 31/03/2020 |
| 2018 | non-controlling interests (BPP 2.03.09) | R$ 3.5 m | R$ 3.7 m | 6.0% | DFP 2019 · 31/03/2020 |
| 2018 | equity (BPP 2.03) | R$ 52.6 m | R$ 54.4 m | 3.3% | DFP 2019 · 31/03/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ 52.6 m | R$ 54.4 m | 3.3% | DFP 2019 · 31/03/2020 |
| 2018 | total assets (BPA 1) | R$ 52.9 m | R$ 54.7 m | 3.3% | DFP 2019 · 31/03/2020 |
| 2018 | total liabilities (BPP 2) | R$ 52.9 m | R$ 54.7 m | 3.3% | DFP 2019 · 31/03/2020 |
| 2018 | opening equity (DMPL 5.03) | R$ 58.4 m | R$ 59.3 m | 1.7% | DFP 2019 · 31/03/2020 |
| 2018 | transactions with shareholders (DMPL 5.04) | R$ 183 k | R$ 184 k | 0.5% | DFP 2019 · 31/03/2020 |
| 2020 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -45.9 m | R$ -76.4 m | 39.9% | DFP 2021 · 30/03/2022 |
| 2020 | net income plus OCI (DMPL 5.05) | R$ -57.9 m | R$ -88.4 m | 34.5% | DFP 2021 · 30/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ -43.7 m | R$ -64.7 m | 32.4% | DFP 2021 · 30/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -45.9 m | R$ -66.9 m | 31.4% | DFP 2021 · 30/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ -45.9 m | R$ -66.9 m | 31.4% | DFP 2021 · 30/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ -45.9 m | R$ -66.9 m | 31.4% | DFP 2021 · 30/03/2022 |
| 2020 | net profit (DRE 3.11) | R$ -45.9 m | R$ -66.9 m | 31.4% | DFP 2021 · 30/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 182.2 m | R$ 151.7 m | 16.7% | DFP 2021 · 30/03/2022 |
| 2020 | closing equity (DMPL 5.07) | R$ 182.2 m | R$ 151.7 m | 16.7% | DFP 2021 · 30/03/2022 |
| 2020 | total assets (BPA 1) | R$ 265.8 m | R$ 236.3 m | 11.1% | DFP 2021 · 30/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 265.8 m | R$ 236.3 m | 11.1% | DFP 2021 · 30/03/2022 |
| 2020 | non-controlling interests (BPP 2.03.09) | R$ 4.3 m | R$ 4.1 m | 4.7% | DFP 2021 · 30/03/2022 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 121.1 m | R$ 119.3 m | 1.5% | DFP 2025 · 01/04/2026 |
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.
BIED3 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-27 00:00 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 2026-09-27 00:00 UTC. If this does not match /saude, you are reading a cached copy.