Dados B3 › Restatements
Has CIA DE ELETRICIDADE DO ESTADO DA BAHIA - COELBA (CEEB3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2016, 2017, 2019, 2021 came back with different figures in the following year's annual filing — 48 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 1.12 bn | R$ 950.1 m | 15.2% | DFP 2011 · 11/04/2012 |
| 2011 | gross profit (DRE 3.03) | R$ 1.56 bn | R$ 1.65 bn | 5.8% | DFP 2012 · 25/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -3.41 bn | R$ -3.32 bn | 2.8% | DFP 2012 · 25/03/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | R$ 2.30 bn | R$ 2.25 bn | 2.3% | DFP 2012 · 25/03/2013 |
| 2011 | total assets (BPA 1) | R$ 6.14 bn | R$ 6.00 bn | 2.2% | DFP 2012 · 25/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 6.14 bn | R$ 6.00 bn | 2.2% | DFP 2012 · 25/03/2013 |
| 2012 | equity (BPP 2.03) | R$ 2.65 bn | R$ 2.02 bn | 24.1% | DFP 2013 · 24/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 2.65 bn | R$ 2.02 bn | 24.1% | DFP 2013 · 24/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -283.7 m | R$ -357.7 m | 20.7% | DFP 2013 · 24/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -129.2 m | R$ -103.2 m | 20.1% | DFP 2013 · 24/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 2.30 bn | R$ 1.88 bn | 18.4% | DFP 2013 · 24/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 934.7 m | R$ 766.2 m | 18.0% | DFP 2013 · 24/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 1.05 bn | R$ 925.9 m | 12.0% | DFP 2013 · 24/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.52 bn | R$ 1.67 bn | 8.8% | DFP 2013 · 24/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 1.79 bn | R$ 1.66 bn | 7.0% | DFP 2013 · 24/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -4.03 bn | R$ -4.15 bn | 3.0% | DFP 2013 · 24/03/2014 |
| 2012 | total assets (BPA 1) | R$ 7.11 bn | R$ 6.98 bn | 1.8% | DFP 2013 · 24/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 7.11 bn | R$ 6.98 bn | 1.8% | DFP 2013 · 24/03/2014 |
| 2013 | transactions with shareholders (DMPL 5.04) | R$ 95.4 m | R$ -3.2 m | 103.3% | DFP 2014 · 25/07/2017 |
| 2013 | financial investments (BPA 1.01.02) | R$ 22.1 m | R$ 548.4 m | 96.0% | DFP 2014 · 25/07/2017 |
| 2013 | cash and equivalents (BPA 1.01.01) | R$ 573.3 m | R$ 46.9 m | 91.8% | DFP 2014 · 25/07/2017 |
| 2013 | net income plus OCI (DMPL 5.05) | R$ 495.1 m | R$ 603.6 m | 18.0% | DFP 2014 · 25/07/2017 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 720.0 m | R$ 814.7 m | 11.6% | DFP 2014 · 25/07/2017 |
| 2013 | short-term borrowings (BPP 2.01.04) | R$ 449.8 m | R$ 408.6 m | 9.2% | DFP 2014 · 25/07/2017 |
| 2013 | gross profit (DRE 3.03) | R$ 1.36 bn | R$ 1.46 bn | 6.7% | DFP 2014 · 25/07/2017 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 1.01 bn | R$ 949.8 m | 6.0% | DFP 2014 · 25/07/2017 |
| 2013 | income taxes (DRE 3.08) | R$ -92.4 m | R$ -98.3 m | 6.0% | DFP 2014 · 25/07/2017 |
| 2013 | long-term borrowings (BPP 2.02.01) | R$ 2.98 bn | R$ 3.14 bn | 5.0% | DFP 2014 · 25/07/2017 |
| 2013 | current liabilities (BPP 2.01) | R$ 1.66 bn | R$ 1.71 bn | 2.9% | DFP 2014 · 25/07/2017 |
| 2013 | total assets (BPA 1) | R$ 7.63 bn | R$ 7.84 bn | 2.8% | DFP 2014 · 25/07/2017 |
| 2013 | total liabilities (BPP 2) | R$ 7.63 bn | R$ 7.84 bn | 2.8% | DFP 2014 · 25/07/2017 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -3.63 bn | R$ -3.53 bn | 2.7% | DFP 2014 · 25/07/2017 |
| 2013 | current assets (BPA 1.01) | R$ 1.69 bn | R$ 1.74 bn | 2.7% | DFP 2014 · 25/07/2017 |
| 2013 | profit before taxes (DRE 3.07) | R$ 587.5 m | R$ 603.3 m | 2.6% | DFP 2014 · 25/07/2017 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 495.1 m | R$ 505.0 m | 2.0% | DFP 2014 · 25/07/2017 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ 495.1 m | R$ 505.0 m | 2.0% | DFP 2014 · 25/07/2017 |
| 2013 | net profit (DRE 3.11) | R$ 495.1 m | R$ 505.0 m | 2.0% | DFP 2014 · 25/07/2017 |
| 2016 | gross profit (DRE 3.03) | R$ 1.36 bn | R$ 1.29 bn | 5.3% | DFP 2017 · 19/02/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -5.71 bn | R$ -5.78 bn | 1.2% | DFP 2017 · 19/02/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 326.7 m | R$ 314.1 m | 3.9% | DFP 2018 · 14/02/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 1.20 bn | R$ 1.21 bn | 0.9% | DFP 2018 · 14/02/2019 |
| 2019 | financial investments (BPA 1.01.02) | R$ 6.7 m | R$ 7.0 m | 3.6% | DFP 2020 · 09/02/2021 |
| 2021 | internal changes in equity (DMPL 5.06) | R$ 192.0 m | R$ -821.0 m | 123.4% | DFP 2022 · 15/02/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | R$ -1.82 bn | R$ -803.0 m | 55.8% | DFP 2022 · 15/02/2023 |
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.
CEEB3 — 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 23:55 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 23:55 UTC. If this does not match /saude, you are reading a cached copy.