Dados B3 › Restatements
Has BRF S.A. (BRFS3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2017, 2019, 2020, 2021, 2024 came back with different figures in the following year's annual filing — 37 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | financial investments (BPA 1.01.02) | R$ 863.8 m | R$ 1.03 bn | 16.3% | DFP 2011 · 22/03/2012 |
| 2010 | current assets (BPA 1.01) | R$ 9.85 bn | R$ 10.02 bn | 1.7% | DFP 2011 · 22/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ -230.4 m | R$ -228.4 m | 0.8% | DFP 2011 · 22/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 1.14 bn | R$ 1.15 bn | 0.8% | DFP 2012 · 04/03/2013 |
| 2012 | profit before taxes (DRE 3.07) | R$ 532.2 m | R$ 466.7 m | 12.3% | DFP 2013 · 27/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ 281.1 m | R$ 303.3 m | 7.3% | DFP 2013 · 27/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 966.9 m | R$ 901.4 m | 6.8% | DFP 2013 · 27/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 813.2 m | R$ 770.0 m | 5.3% | DFP 2013 · 27/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 813.2 m | R$ 770.0 m | 5.3% | DFP 2013 · 27/02/2014 |
| 2012 | net profit (DRE 3.11) | R$ 813.2 m | R$ 770.0 m | 5.3% | DFP 2013 · 27/02/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 813.2 m | R$ 770.0 m | 5.3% | DFP 2013 · 27/02/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 735.9 m | R$ 749.0 m | 1.8% | DFP 2013 · 27/02/2014 |
| 2013 | income taxes (DRE 3.08) | R$ -147.8 m | R$ -131.6 m | 10.9% | DFP 2014 · 26/02/2015 |
| 2013 | gross profit (DRE 3.03) | R$ 6.67 bn | R$ 6.01 bn | 9.9% | DFP 2014 · 26/02/2015 |
| 2013 | net revenue (DRE 3.01) | R$ 28.40 bn | R$ 25.67 bn | 9.6% | DFP 2014 · 26/02/2015 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -21.73 bn | R$ -19.66 bn | 9.5% | DFP 2014 · 26/02/2015 |
| 2013 | profit before taxes (DRE 3.07) | R$ 1.21 bn | R$ 1.15 bn | 5.2% | DFP 2014 · 26/02/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ 1.06 bn | R$ 1.02 bn | 4.4% | DFP 2014 · 26/02/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 2.07 bn | R$ 2.01 bn | 3.1% | DFP 2014 · 26/02/2015 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 402.2 m | R$ 543.5 m | 26.0% | DFP 2018 · 28/02/2019 |
| 2017 | transactions with shareholders (DMPL 5.04) | R$ 690.4 m | R$ 584.0 m | 15.4% | DFP 2018 · 28/02/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 33.47 bn | R$ 28.31 bn | 15.4% | DFP 2018 · 28/02/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -1.13 bn | R$ -984.2 m | 12.6% | DFP 2018 · 28/02/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 5.08 bn | R$ 4.56 bn | 10.1% | DFP 2018 · 28/02/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -1.42 bn | R$ -1.28 bn | 10.0% | DFP 2018 · 28/02/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ -1.20 bn | R$ -1.09 bn | 8.9% | DFP 2018 · 28/02/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -20.48 bn | R$ -20.97 bn | 2.4% | DFP 2018 · 28/02/2019 |
| 2017 | income taxes (DRE 3.08) | R$ 246.6 m | R$ 251.8 m | 2.1% | DFP 2018 · 28/02/2019 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 1.25 bn | R$ 1.26 bn | 1.1% | DFP 2018 · 28/02/2019 |
| 2019 | internal changes in equity (DMPL 5.06) | R$ -21.9 m | R$ -52.5 m | 58.3% | DFP 2020 · 25/02/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ 850.7 m | R$ 881.3 m | 3.5% | DFP 2020 · 25/02/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 4.31 bn | R$ 5.57 bn | 22.6% | DFP 2021 · 22/02/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 6.36 bn | R$ 6.24 bn | 1.9% | DFP 2021 · 22/02/2022 |
| 2021 | gross profit (DRE 3.03) | R$ 10.17 bn | R$ 9.69 bn | 4.7% | DFP 2022 · 28/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -38.18 bn | R$ -38.65 bn | 1.2% | DFP 2022 · 28/02/2023 |
| 2024 | short-term borrowings (BPP 2.01.04) | R$ 952.6 m | R$ 1.80 bn | 47.1% | DFP 2025 · 18/03/2026 |
| 2024 | long-term borrowings (BPP 2.02.01) | R$ 16.83 bn | R$ 19.57 bn | 14.0% | DFP 2025 · 18/03/2026 |
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.
BRFS3 — 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.