Dados B3 › Restatements
Has CIA ENERGÉTICA DE PERNAMBUCO - CELPE (CEPE5) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2016, 2017, 2018, 2019, 2024 came back with different figures in the following year's annual filing — 90 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$ 603.0 m | R$ 480.3 m | 20.3% | DFP 2011 · 07/02/2012 |
| 2011 | gross profit (DRE 3.03) | R$ 728.8 m | R$ 804.1 m | 9.4% | DFP 2012 · 25/03/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | R$ 1.07 bn | R$ 1.02 bn | 4.7% | DFP 2012 · 25/03/2013 |
| 2011 | current assets (BPA 1.01) | R$ 1.23 bn | R$ 1.18 bn | 4.0% | DFP 2012 · 25/03/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 920.8 m | R$ 886.9 m | 3.7% | DFP 2012 · 25/03/2013 |
| 2011 | total assets (BPA 1) | R$ 4.06 bn | R$ 3.91 bn | 3.6% | DFP 2012 · 25/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 4.06 bn | R$ 3.91 bn | 3.6% | DFP 2012 · 25/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -2.19 bn | R$ -2.11 bn | 3.4% | DFP 2012 · 25/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 528.7 m | R$ 545.7 m | 3.1% | DFP 2012 · 25/03/2013 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 15.1 m | R$ -29.3 m | 151.7% | DFP 2013 · 24/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 15.1 m | R$ -29.3 m | 151.7% | DFP 2013 · 24/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 15.1 m | R$ -29.3 m | 151.7% | DFP 2013 · 24/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 22.7 m | R$ -44.5 m | 151.0% | DFP 2013 · 24/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -7.6 m | R$ 15.3 m | 149.6% | DFP 2013 · 24/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 15.1 m | R$ -80.5 m | 118.8% | DFP 2013 · 24/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 81.3 m | R$ 49.2 m | 39.4% | DFP 2013 · 24/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.56 bn | R$ 1.39 bn | 11.2% | DFP 2013 · 24/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.56 bn | R$ 1.39 bn | 11.2% | DFP 2013 · 24/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 766.0 m | R$ 708.8 m | 7.5% | DFP 2013 · 24/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.61 bn | R$ 1.53 bn | 4.9% | DFP 2013 · 24/03/2014 |
| 2012 | total assets (BPA 1) | R$ 3.87 bn | R$ 3.78 bn | 2.5% | DFP 2013 · 24/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 3.87 bn | R$ 3.78 bn | 2.5% | DFP 2013 · 24/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -2.78 bn | R$ -2.84 bn | 2.0% | DFP 2013 · 24/03/2014 |
| 2013 | financial investments (BPA 1.01.02) | R$ 2.0 m | R$ 134.1 m | 98.5% | DFP 2014 · 25/07/2017 |
| 2013 | cash and equivalents (BPA 1.01.01) | R$ 149.3 m | R$ 17.1 m | 88.5% | DFP 2014 · 25/07/2017 |
| 2013 | income taxes (DRE 3.08) | R$ -30.1 m | R$ -41.5 m | 27.4% | DFP 2014 · 25/07/2017 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 216.7 m | R$ 269.4 m | 19.6% | DFP 2014 · 25/07/2017 |
| 2013 | profit before taxes (DRE 3.07) | R$ 136.9 m | R$ 169.4 m | 19.2% | DFP 2014 · 25/07/2017 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ 106.8 m | R$ 128.0 m | 16.6% | DFP 2014 · 25/07/2017 |
| 2013 | net profit (DRE 3.11) | R$ 106.8 m | R$ 128.0 m | 16.6% | DFP 2014 · 25/07/2017 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 299.4 m | R$ 261.9 m | 12.5% | DFP 2014 · 25/07/2017 |
| 2013 | gross profit (DRE 3.03) | R$ 617.1 m | R$ 670.4 m | 7.9% | DFP 2014 · 25/07/2017 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -2.67 bn | R$ -2.60 bn | 2.3% | DFP 2014 · 25/07/2017 |
| 2013 | equity (BPP 2.03) | R$ 1.55 bn | R$ 1.57 bn | 1.3% | DFP 2014 · 25/07/2017 |
| 2013 | total assets (BPA 1) | R$ 3.79 bn | R$ 3.82 bn | 0.6% | DFP 2014 · 25/07/2017 |
| 2013 | total liabilities (BPP 2) | R$ 3.79 bn | R$ 3.82 bn | 0.6% | DFP 2014 · 25/07/2017 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ -333 k | 100.0% | DFP 2017 · 19/02/2018 |
| 2016 | internal changes in equity (DMPL 5.06) | R$ -341 k | R$ 0 k | 100.0% | DFP 2017 · 19/02/2018 |
| 2016 | gross profit (DRE 3.03) | R$ 684.7 m | R$ 632.3 m | 7.7% | DFP 2017 · 19/02/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -4.04 bn | R$ -4.09 bn | 1.3% | DFP 2017 · 19/02/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -32.6 m | R$ -32.9 m | 1.0% | DFP 2017 · 19/02/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ -87.0 m | R$ -43.8 m | 49.7% | DFP 2018 · 14/02/2019 |
| 2018 | total assets (BPA 1) | R$ 7.76 bn | R$ 7.8 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | current assets (BPA 1.01) | R$ 2.31 bn | R$ 2.3 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | cash and equivalents (BPA 1.01.01) | R$ 657.8 m | R$ 658 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | financial investments (BPA 1.01.02) | R$ 4.8 m | R$ 5 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | total liabilities (BPP 2) | R$ 7.76 bn | R$ 7.8 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 1.70 bn | R$ 1.7 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 648.6 m | R$ 649 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | R$ 4.07 bn | R$ 4.1 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | equity (BPP 2.03) | R$ 1.59 bn | R$ 1.6 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ -75.8 m | R$ -76 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | opening equity (DMPL 5.03) | R$ 1.54 bn | R$ 1.5 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | transactions with shareholders (DMPL 5.04) | R$ -66.4 m | R$ -66 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 122.5 m | R$ 122 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 111.9 m | R$ 112 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ 1.59 bn | R$ 1.6 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 5.62 bn | R$ 5.6 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -4.75 bn | R$ -4.7 m | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | gross profit (DRE 3.03) | R$ 866.4 m | R$ 866 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 450.9 m | R$ 451 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 164.3 m | R$ 164 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | income taxes (DRE 3.08) | R$ -52.4 m | R$ -52 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 111.9 m | R$ 112 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2018 | net profit (DRE 3.11) | R$ 111.9 m | R$ 112 k | 99.9% | DFP 2019 · 17/02/2020 |
| 2019 | financial investments (BPA 1.01.02) | R$ 6 k | R$ 6.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -51 k | R$ -51.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | total assets (BPA 1) | R$ 7.9 m | R$ 7.94 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | current assets (BPA 1.01) | R$ 2.0 m | R$ 2.00 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | cash and equivalents (BPA 1.01.01) | R$ 261 k | R$ 261.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | total liabilities (BPP 2) | R$ 7.9 m | R$ 7.94 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | current liabilities (BPP 2.01) | R$ 2.0 m | R$ 2.00 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 870 k | R$ 870.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | R$ 3.8 m | R$ 3.80 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | equity (BPP 2.03) | R$ 1.6 m | R$ 1.63 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ 1.6 m | R$ 1.59 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ 175 k | R$ 175.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ 1.6 m | R$ 1.63 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 6.1 m | R$ 6.08 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -5.1 m | R$ -5.06 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 1.0 m | R$ 1.03 bn | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 570 k | R$ 570.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 232 k | R$ 232.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 568 k | R$ 567.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 181 k | R$ 181.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 181 k | R$ 181.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | net profit (DRE 3.11) | R$ 181 k | R$ 181.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2019 | transactions with shareholders (DMPL 5.04) | R$ -139 k | R$ -139.0 m | 99.9% | DFP 2020 · 09/02/2021 |
| 2024 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -91.0 m | 100.0% | DFP 2025 · 11/02/2026 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ -115.0 m | R$ -24.0 m | 79.1% | DFP 2025 · 11/02/2026 |
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.
CEPE5 — 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.