Dados B3 › Restatements
Has CIA CAT. DE ÁGUAS E SANEAMENTO - CASAN (CASN3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2014, 2018, 2022, 2024 came back with different figures in the following year's annual filing — 12 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -13.0 m | 100.0% | DFP 2011 · 27/02/2012 |
| 2010 | opening equity (DMPL 5.03) | R$ 1.01 bn | R$ 1.53 bn | 34.1% | DFP 2011 · 27/02/2012 |
| 2010 | equity (BPP 2.03) | R$ 1.00 bn | R$ 1.51 bn | 33.7% | DFP 2011 · 27/02/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 1.00 bn | R$ 1.51 bn | 33.7% | DFP 2011 · 27/02/2012 |
| 2010 | total assets (BPA 1) | R$ 1.72 bn | R$ 2.39 bn | 28.1% | DFP 2011 · 27/02/2012 |
| 2010 | total liabilities (BPP 2) | R$ 1.72 bn | R$ 2.39 bn | 28.1% | DFP 2011 · 27/02/2012 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -283.0 m | R$ -334.8 m | 15.5% | DFP 2015 · 15/03/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 461.7 m | R$ 409.9 m | 11.2% | DFP 2015 · 15/03/2016 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 56.2 m | R$ 59.2 m | 5.2% | DFP 2019 · 31/03/2020 |
| 2022 | opening equity (DMPL 5.03) | R$ 1.67 bn | R$ 1.64 bn | 1.8% | DFP 2023 · 28/03/2024 |
| 2022 | closing equity (DMPL 5.07) | R$ 1.86 bn | R$ 1.83 bn | 1.6% | DFP 2023 · 28/03/2024 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 335.5 m | R$ 351.2 m | 4.5% | DFP 2025 · 26/05/2026 |
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.
CASN3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.