Dados B3 › Restatements
Has COMPANHIA BRASILEIRA DE ALUMINIO (CBAV3) ever restated its financial statements? In which years?
Yes: the statements for 2020, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 7 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2020 | financial investments (BPA 1.01.02) | R$ 624.8 m | R$ 509.5 m | 18.4% | DFP 2021 · 16/03/2022 |
| 2022 | transactions with shareholders (DMPL 5.04) | R$ -447.7 m | R$ -241.7 m | 46.0% | DFP 2023 · 07/03/2024 |
| 2022 | closing equity (DMPL 5.07) | R$ 5.10 bn | R$ 5.30 bn | 3.9% | DFP 2023 · 07/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -132.1 m | R$ -347.8 m | 62.0% | DFP 2024 · 10/03/2025 |
| 2023 | transactions with shareholders (DMPL 5.04) | R$ 270.5 m | R$ 185.2 m | 31.5% | DFP 2024 · 10/03/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ 4.54 bn | R$ 4.46 bn | 1.9% | DFP 2024 · 10/03/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 476.2 m | R$ 408.1 m | 14.3% | DFP 2025 · 04/03/2026 |
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.
CBAV3 — 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.