Dados B3 › Restatements
Has CESP - COMPANHIA ENERGÉTICA DE SÃO PAULO (CESP6) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2014, 2015, 2016, 2018, 2019, 2020, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 59 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | R$ 18.25 bn | R$ 17.30 bn | 5.2% | DFP 2012 · 22/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 18.25 bn | R$ 17.30 bn | 5.2% | DFP 2012 · 22/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 1.33 bn | R$ 1.30 bn | 2.5% | DFP 2012 · 22/03/2013 |
| 2011 | financial investments (BPA 1.01.02) | R$ 441.6 m | R$ 431.7 m | 2.2% | DFP 2012 · 22/03/2013 |
| 2011 | current assets (BPA 1.01) | R$ 979.1 m | R$ 969.3 m | 1.0% | DFP 2012 · 22/03/2013 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 148.0 m | R$ 504.3 m | 70.7% | DFP 2013 · 21/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 148.0 m | R$ 504.3 m | 70.7% | DFP 2013 · 21/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 148.0 m | R$ 504.3 m | 70.7% | DFP 2013 · 21/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 378.2 m | R$ 734.5 m | 48.5% | DFP 2013 · 21/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 954.8 m | R$ 1.31 bn | 27.2% | DFP 2013 · 21/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 1.43 bn | R$ 1.79 bn | 19.9% | DFP 2013 · 21/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.92 bn | R$ -1.56 bn | 18.6% | DFP 2013 · 21/03/2014 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -1.27 bn | R$ -1.13 bn | 11.0% | DFP 2015 · 24/03/2016 |
| 2014 | net revenue (DRE 3.01) | R$ 4.86 bn | R$ 4.70 bn | 3.2% | DFP 2015 · 24/03/2016 |
| 2015 | current assets (BPA 1.01) | R$ 1.02 bn | R$ 994.1 m | 2.8% | DFP 2016 · 24/03/2017 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ 145.5 m | R$ 191.3 m | 23.9% | DFP 2017 · 21/03/2018 |
| 2016 | income taxes (DRE 3.08) | R$ -112.3 m | R$ -140.4 m | 20.0% | DFP 2017 · 21/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ 417.4 m | R$ 491.3 m | 15.0% | DFP 2017 · 21/03/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 305.1 m | R$ 350.9 m | 13.0% | DFP 2017 · 21/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 305.1 m | R$ 350.9 m | 13.0% | DFP 2017 · 21/03/2018 |
| 2016 | net profit (DRE 3.11) | R$ 305.1 m | R$ 350.9 m | 13.0% | DFP 2017 · 21/03/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ 282.2 m | R$ 273.6 m | 3.1% | DFP 2017 · 21/03/2018 |
| 2016 | equity (BPP 2.03) | R$ 7.16 bn | R$ 7.34 bn | 2.5% | DFP 2017 · 21/03/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 7.16 bn | R$ 7.34 bn | 2.5% | DFP 2017 · 21/03/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 7.31 bn | R$ 7.45 bn | 1.8% | DFP 2017 · 21/03/2018 |
| 2016 | total assets (BPA 1) | R$ 11.42 bn | R$ 11.61 bn | 1.7% | DFP 2017 · 21/03/2018 |
| 2016 | total liabilities (BPP 2) | R$ 11.42 bn | R$ 11.61 bn | 1.7% | DFP 2017 · 21/03/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -785.0 m | R$ -789.9 m | 0.6% | DFP 2017 · 21/03/2018 |
| 2016 | gross profit (DRE 3.03) | R$ 883.5 m | R$ 878.7 m | 0.5% | DFP 2017 · 21/03/2018 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 297.4 m | R$ 659.2 m | 54.9% | DFP 2019 · 17/02/2020 |
| 2018 | gross profit (DRE 3.03) | R$ 391.5 m | R$ 401.8 m | 2.6% | DFP 2019 · 17/02/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -1.24 bn | R$ -1.23 bn | 0.8% | DFP 2019 · 17/02/2020 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 473.0 m | R$ 476.2 m | 0.7% | DFP 2020 · 29/03/2021 |
| 2020 | current liabilities (BPP 2.01) | R$ 1.05 bn | R$ 1.15 bn | 8.9% | DFP 2021 · 28/03/2022 |
| 2020 | current assets (BPA 1.01) | R$ 1.12 bn | R$ 1.22 bn | 8.4% | DFP 2021 · 28/03/2022 |
| 2020 | total assets (BPA 1) | R$ 14.55 bn | R$ 14.68 bn | 0.9% | DFP 2021 · 28/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 14.55 bn | R$ 14.68 bn | 0.9% | DFP 2021 · 28/03/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 623.9 m | R$ 620.2 m | 0.6% | DFP 2021 · 28/03/2022 |
| 2021 | cash and equivalents (BPA 1.01.01) | R$ 127 k | R$ 376.5 m | 100.0% | DFP 2022 · 16/02/2023 |
| 2021 | financial investments (BPA 1.01.02) | R$ 454.2 m | R$ 77.8 m | 82.9% | DFP 2022 · 16/02/2023 |
| 2022 | short-term borrowings (BPP 2.01.04) | R$ 0 k | R$ 99.6 m | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | long-term borrowings (BPP 2.02.01) | R$ 0 k | R$ 1.92 bn | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ 0 k | R$ 7.58 bn | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | transactions with shareholders (DMPL 5.04) | R$ 0 k | R$ 496.1 m | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ 0 k | R$ 2.64 bn | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -581.1 m | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ 0 k | R$ -966.0 m | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | income taxes (DRE 3.08) | R$ 0 k | R$ -298.9 m | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 0 k | R$ 2.45 bn | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | net profit (DRE 3.11) | R$ 0 k | R$ 2.45 bn | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 2.45 bn | R$ 0 k | 100.0% | DFP 2023 · 08/02/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 312.9 m | R$ 447.1 m | 30.0% | DFP 2023 · 08/02/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 956.2 m | R$ 973.9 m | 1.8% | DFP 2023 · 08/02/2024 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ -449.4 m | 100.0% | DFP 2024 · 24/02/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ -650.6 m | R$ -449.4 m | 30.9% | DFP 2024 · 24/02/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 4.48 bn | R$ 4.08 bn | 9.0% | DFP 2024 · 24/02/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ 7.96 bn | R$ 8.16 bn | 2.5% | DFP 2024 · 24/02/2025 |
| 2024 | net income plus OCI (DMPL 5.05) | R$ 1.08 bn | R$ 1.61 bn | 32.9% | DFP 2025 · 03/03/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 7.41 bn | R$ 7.94 bn | 6.7% | DFP 2025 · 03/03/2026 |
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.
CESP6 — 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.