Dados B3 › Restatements
Has C&A MODAS S.A. (CEAB3) ever restated its financial statements? In which years?
Yes: the statements for 2018, 2019, 2023 came back with different figures in the following year's annual filing — 18 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2018 | cost of goods and services (DRE 3.02) | R$ -2.62 bn | R$ -2.59 bn | 1.0% | DFP 2019 · 23/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 5.16 bn | R$ 5.14 bn | 0.5% | DFP 2019 · 23/03/2020 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 357.9 m | R$ 0 k | 100.0% | DFP 2020 · 18/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | R$ 1.23 bn | R$ 0 k | 100.0% | DFP 2020 · 18/03/2021 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 2.3 m | R$ -6.8 m | 134.2% | DFP 2024 · 26/02/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ 2.3 m | R$ -6.8 m | 134.2% | DFP 2024 · 26/02/2025 |
| 2023 | net profit (DRE 3.11) | R$ 2.3 m | R$ -6.8 m | 134.2% | DFP 2024 · 26/02/2025 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 2.3 m | R$ -6.8 m | 134.2% | DFP 2024 · 26/02/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ 2.0 m | R$ -7.2 m | 128.0% | DFP 2024 · 26/02/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ -41.7 m | R$ -55.5 m | 24.9% | DFP 2024 · 26/02/2025 |
| 2023 | income taxes (DRE 3.08) | R$ 44.0 m | R$ 48.7 m | 9.6% | DFP 2024 · 26/02/2025 |
| 2023 | current liabilities (BPP 2.01) | R$ 3.16 bn | R$ 3.00 bn | 5.2% | DFP 2024 · 26/02/2025 |
| 2023 | total assets (BPA 1) | R$ 9.38 bn | R$ 9.68 bn | 3.2% | DFP 2024 · 26/02/2025 |
| 2023 | total liabilities (BPP 2) | R$ 9.38 bn | R$ 9.68 bn | 3.2% | DFP 2024 · 26/02/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ 455.6 m | R$ 459.8 m | 0.9% | DFP 2024 · 26/02/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 892.1 m | R$ 898.6 m | 0.7% | DFP 2024 · 26/02/2025 |
| 2023 | equity (BPP 2.03) | R$ 3.01 bn | R$ 2.99 bn | 0.7% | DFP 2024 · 26/02/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ 3.01 bn | R$ 2.99 bn | 0.7% | DFP 2024 · 26/02/2025 |
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.
CEAB3 — 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.