Dados B3 › Restatements
Has CIA ESTADUAL DE DISTRIBUIÇÃO DE ENERGIA ELETRICA (CEED3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014, 2015, 2017, 2018, 2019, 2020, 2023 came back with different figures in the following year's annual filing — 53 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | equity (BPP 2.03) | R$ 1.75 bn | R$ 1.43 bn | 18.2% | DFP 2011 · 13/04/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 1.75 bn | R$ 1.43 bn | 18.2% | DFP 2011 · 13/04/2012 |
| 2010 | opening equity (DMPL 5.03) | R$ 1.96 bn | R$ 1.62 bn | 17.1% | DFP 2011 · 13/04/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ -190.5 m | R$ -174.4 m | 8.4% | DFP 2011 · 13/04/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ -210.8 m | R$ -194.7 m | 7.6% | DFP 2011 · 13/04/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -210.8 m | R$ -194.7 m | 7.6% | DFP 2011 · 13/04/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ -210.8 m | R$ -194.7 m | 7.6% | DFP 2011 · 13/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ -210.8 m | R$ -194.7 m | 7.6% | DFP 2011 · 13/04/2012 |
| 2010 | net profit (DRE 3.11) | R$ -210.8 m | R$ -194.7 m | 7.6% | DFP 2011 · 13/04/2012 |
| 2010 | total assets (BPA 1) | R$ 4.02 bn | R$ 3.77 bn | 6.2% | DFP 2011 · 13/04/2012 |
| 2010 | total liabilities (BPP 2) | R$ 4.02 bn | R$ 3.77 bn | 6.2% | DFP 2011 · 13/04/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 163.0 m | R$ 170.2 m | 4.2% | DFP 2011 · 13/04/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -104.1 m | R$ -102.4 m | 1.6% | DFP 2011 · 13/04/2012 |
| 2012 | profit before taxes (DRE 3.07) | R$ -35.7 m | R$ 52.2 m | 168.4% | DFP 2013 · 31/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -143.8 m | R$ -55.8 m | 61.2% | DFP 2013 · 31/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -170.8 m | R$ -422.6 m | 59.6% | DFP 2013 · 31/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 80.8 m | R$ 168.8 m | 52.1% | DFP 2013 · 31/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.06 bn | R$ 669.5 m | 36.6% | DFP 2013 · 31/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.06 bn | R$ 669.5 m | 36.6% | DFP 2013 · 31/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -308.7 m | R$ -220.7 m | 28.5% | DFP 2013 · 31/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -308.7 m | R$ -220.7 m | 28.5% | DFP 2013 · 31/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ -308.7 m | R$ -220.7 m | 28.5% | DFP 2013 · 31/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.23 bn | R$ 1.09 bn | 10.9% | DFP 2013 · 31/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -2.11 bn | R$ -2.02 bn | 4.2% | DFP 2013 · 31/03/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 354.9 m | R$ 331.6 m | 6.5% | DFP 2015 · 29/03/2016 |
| 2015 | gross profit (DRE 3.03) | R$ -204.2 m | R$ -98.8 m | 51.6% | DFP 2016 · 03/04/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ -482.8 m | R$ -301.7 m | 37.5% | DFP 2016 · 03/04/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 3.38 bn | R$ 3.56 bn | 5.1% | DFP 2016 · 03/04/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -3.58 bn | R$ -3.66 bn | 2.1% | DFP 2016 · 03/04/2017 |
| 2017 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 96.7 m | 100.0% | DFP 2018 · 26/03/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | R$ 138.7 m | R$ 42.1 m | 69.7% | DFP 2018 · 26/03/2019 |
| 2018 | current assets (BPA 1.01) | R$ 1.34 bn | R$ 1.31 bn | 1.8% | DFP 2019 · 30/03/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 3.21 bn | R$ 3.18 bn | 0.8% | DFP 2019 · 30/03/2020 |
| 2018 | total assets (BPA 1) | R$ 4.17 bn | R$ 4.15 bn | 0.6% | DFP 2019 · 30/03/2020 |
| 2018 | total liabilities (BPP 2) | R$ 4.17 bn | R$ 4.15 bn | 0.6% | DFP 2019 · 30/03/2020 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ -13.1 m | R$ -1.4 m | 89.2% | DFP 2020 · 31/03/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ -2.35 bn | R$ -2.53 bn | 7.0% | DFP 2020 · 31/03/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ -3.69 bn | R$ -3.87 bn | 4.6% | DFP 2020 · 31/03/2021 |
| 2019 | equity (BPP 2.03) | R$ -3.75 bn | R$ -3.87 bn | 2.9% | DFP 2020 · 31/03/2021 |
| 2019 | total assets (BPA 1) | R$ 4.15 bn | R$ 4.20 bn | 1.2% | DFP 2020 · 31/03/2021 |
| 2019 | total liabilities (BPP 2) | R$ 4.15 bn | R$ 4.20 bn | 1.2% | DFP 2020 · 31/03/2021 |
| 2020 | gross profit (DRE 3.03) | R$ -60.1 m | R$ 12.0 m | 120.0% | DFP 2021 · 31/03/2022 |
| 2020 | financial investments (BPA 1.01.02) | R$ 24.2 m | R$ 0 k | 100.0% | DFP 2021 · 31/03/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 36.7 m | R$ 159.7 m | 77.0% | DFP 2021 · 31/03/2022 |
| 2020 | short-term borrowings (BPP 2.01.04) | R$ 80.4 m | R$ 161.5 m | 50.2% | DFP 2021 · 31/03/2022 |
| 2020 | cash and equivalents (BPA 1.01.01) | R$ 30.7 m | R$ 54.8 m | 44.1% | DFP 2021 · 31/03/2022 |
| 2020 | long-term borrowings (BPP 2.02.01) | R$ 902.1 m | R$ 1.13 bn | 20.5% | DFP 2021 · 31/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ -684.1 m | R$ -594.8 m | 13.1% | DFP 2021 · 31/03/2022 |
| 2020 | total assets (BPA 1) | R$ 4.01 bn | R$ 3.79 bn | 5.6% | DFP 2021 · 31/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 4.01 bn | R$ 3.79 bn | 5.6% | DFP 2021 · 31/03/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 3.51 bn | R$ 3.55 bn | 1.1% | DFP 2021 · 31/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -3.57 bn | R$ -3.54 bn | 0.9% | DFP 2021 · 31/03/2022 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -323.7 m | R$ -197.3 m | 39.1% | DFP 2024 · 26/03/2025 |
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.
CEED3 — 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.