Dados B3 › Restatements
Has MASSA FALIDA DA BRASIL PHARMA SA (BPHA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2015, 2017 came back with different figures in the following year's annual filing — 15 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$ -7.0 m | R$ -8.0 m | 12.7% | DFP 2011 · 19/03/2012 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ -507.3 m | R$ -259.0 m | 48.9% | DFP 2016 · 23/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ -654.5 m | R$ -399.4 m | 39.0% | DFP 2016 · 23/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ -701.2 m | R$ -431.8 m | 38.4% | DFP 2016 · 23/03/2017 |
| 2015 | income taxes (DRE 3.08) | R$ 46.6 m | R$ 32.3 m | 30.7% | DFP 2016 · 23/03/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 918.4 m | R$ 651.1 m | 29.1% | DFP 2016 · 23/03/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 3.39 bn | R$ 2.44 bn | 28.1% | DFP 2016 · 23/03/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -2.47 bn | R$ -1.78 bn | 27.7% | DFP 2016 · 23/03/2017 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -357.6 m | R$ -416 k | 99.9% | DFP 2018 · 29/03/2019 |
| 2017 | income taxes (DRE 3.08) | R$ -40.5 m | R$ -389 k | 99.0% | DFP 2018 · 29/03/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 516.8 m | R$ 11.6 m | 97.8% | DFP 2018 · 29/03/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 159.2 m | R$ 11.2 m | 93.0% | DFP 2018 · 29/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ -1.50 bn | R$ -266.2 m | 82.3% | DFP 2018 · 29/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -1.62 bn | R$ -314.3 m | 80.6% | DFP 2018 · 29/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -1.58 bn | R$ -313.9 m | 80.1% | DFP 2018 · 29/03/2019 |
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.
BPHA3 — 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.