Dados B3 › Restatements
Has BRADESPAR S/A (BRAP4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2016 came back with different figures in the following year's annual filing — 36 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | long-term borrowings (BPP 2.02.01) | R$ 2.32 bn | R$ 0 k | 100.0% | DFP 2011 · 16/03/2012 |
| 2010 | non-controlling interests (BPP 2.03.09) | R$ 244.3 m | R$ 0 k | 100.0% | DFP 2011 · 16/03/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 4.83 bn | R$ 0 k | 100.0% | DFP 2011 · 16/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -1.96 bn | R$ 0 k | 100.0% | DFP 2011 · 16/03/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 2.87 bn | R$ 0 k | 100.0% | DFP 2011 · 16/03/2012 |
| 2010 | income taxes (DRE 3.08) | R$ -434.2 m | R$ -25.8 m | 94.1% | DFP 2011 · 16/03/2012 |
| 2010 | current assets (BPA 1.01) | R$ 4.37 bn | R$ 489.1 m | 88.8% | DFP 2011 · 16/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 2.10 bn | R$ 353.8 m | 83.2% | DFP 2011 · 16/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 955.7 m | R$ 173.5 m | 81.8% | DFP 2011 · 16/03/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 2.49 bn | R$ 1.14 bn | 54.3% | DFP 2011 · 16/03/2012 |
| 2010 | total assets (BPA 1) | R$ 14.28 bn | R$ 8.52 bn | 40.4% | DFP 2011 · 16/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 14.28 bn | R$ 8.52 bn | 40.4% | DFP 2011 · 16/03/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 1.11 bn | R$ 760.5 m | 31.4% | DFP 2011 · 16/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 2.45 bn | R$ 1.85 bn | 24.7% | DFP 2011 · 16/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 2.21 bn | R$ 1.79 bn | 19.4% | DFP 2011 · 16/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ -612.0 m | R$ -572.4 m | 6.5% | DFP 2011 · 16/03/2012 |
| 2010 | opening equity (DMPL 5.03) | R$ 5.86 bn | R$ 5.60 bn | 4.5% | DFP 2011 · 16/03/2012 |
| 2010 | equity (BPP 2.03) | R$ 7.02 bn | R$ 6.78 bn | 3.5% | DFP 2011 · 16/03/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 7.02 bn | R$ 6.78 bn | 3.5% | DFP 2011 · 16/03/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 1.77 bn | R$ 1.75 bn | 1.2% | DFP 2011 · 16/03/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.78 bn | R$ 1.76 bn | 1.1% | DFP 2011 · 16/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 1.78 bn | R$ 1.76 bn | 1.1% | DFP 2011 · 16/03/2012 |
| 2010 | net profit (DRE 3.11) | R$ 1.78 bn | R$ 1.76 bn | 1.1% | DFP 2011 · 16/03/2012 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 861.7 m | R$ 778.7 m | 9.6% | DFP 2013 · 20/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 476.7 m | R$ 486.1 m | 1.9% | DFP 2013 · 20/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 476.7 m | R$ 486.1 m | 1.9% | DFP 2013 · 20/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 476.7 m | R$ 486.1 m | 1.9% | DFP 2013 · 20/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 476.7 m | R$ 486.1 m | 1.9% | DFP 2013 · 20/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 507.3 m | R$ 516.6 m | 1.8% | DFP 2013 · 20/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 9.32 bn | R$ 9.16 bn | 1.7% | DFP 2013 · 20/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 9.32 bn | R$ 9.16 bn | 1.7% | DFP 2013 · 20/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 574.4 m | R$ 583.7 m | 1.6% | DFP 2013 · 20/03/2014 |
| 2012 | total assets (BPA 1) | R$ 10.60 bn | R$ 10.44 bn | 1.5% | DFP 2013 · 20/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 10.60 bn | R$ 10.44 bn | 1.5% | DFP 2013 · 20/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 8.67 bn | R$ 8.60 bn | 0.9% | DFP 2013 · 20/03/2014 |
| 2016 | current liabilities (BPP 2.01) | R$ 229.6 m | R$ 779.4 m | 70.5% | DFP 2017 · 21/03/2018 |
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.
BRAP4 — 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.