Dados B3 › Restatements
Has GRAZZIOTIN SA (CGRA4) ever restated its financial statements? In which years?
Yes: the statements for 2013, 2015, 2019, 2020, 2021 came back with different figures in the following year's annual filing — 25 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2013 | total assets (BPA 1) | R$ 493.8 m | R$ 514.8 m | 4.1% | DFP 2014 · 06/03/2015 |
| 2013 | total liabilities (BPP 2) | R$ 493.8 m | R$ 514.8 m | 4.1% | DFP 2014 · 06/03/2015 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 83.1 m | R$ 63.5 m | 23.7% | DFP 2016 · 24/02/2017 |
| 2015 | current assets (BPA 1.01) | R$ 308.6 m | R$ 290.8 m | 5.8% | DFP 2016 · 24/02/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -192.0 m | R$ -181.8 m | 5.3% | DFP 2016 · 24/02/2017 |
| 2015 | financial investments (BPA 1.01.02) | R$ 92.8 m | R$ 88.3 m | 4.8% | DFP 2016 · 24/02/2017 |
| 2015 | total assets (BPA 1) | R$ 598.4 m | R$ 577.3 m | 3.5% | DFP 2016 · 24/02/2017 |
| 2015 | total liabilities (BPP 2) | R$ 598.4 m | R$ 577.3 m | 3.5% | DFP 2016 · 24/02/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 387.7 m | R$ 374.1 m | 3.5% | DFP 2016 · 24/02/2017 |
| 2015 | cash and equivalents (BPA 1.01.01) | R$ 13.4 m | R$ 13.1 m | 2.7% | DFP 2016 · 24/02/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 195.7 m | R$ 192.3 m | 1.8% | DFP 2016 · 24/02/2017 |
| 2019 | cash and equivalents (BPA 1.01.01) | R$ 12.8 m | R$ 0 k | 100.0% | DFP 2020 · 05/04/2021 |
| 2019 | financial investments (BPA 1.01.02) | R$ 49.8 m | R$ 62.6 m | 20.5% | DFP 2020 · 05/04/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 73.6 m | R$ 81.6 m | 9.8% | DFP 2020 · 05/04/2021 |
| 2019 | current liabilities (BPP 2.01) | R$ 178.5 m | R$ 182.4 m | 2.2% | DFP 2020 · 05/04/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ 497.9 m | R$ 504.2 m | 1.2% | DFP 2020 · 05/04/2021 |
| 2019 | equity (BPP 2.03) | R$ 586.0 m | R$ 591.9 m | 1.0% | DFP 2020 · 05/04/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ 586.0 m | R$ 591.9 m | 1.0% | DFP 2020 · 05/04/2021 |
| 2019 | current assets (BPA 1.01) | R$ 341.9 m | R$ 339.1 m | 0.8% | DFP 2020 · 05/04/2021 |
| 2019 | total assets (BPA 1) | R$ 864.6 m | R$ 870.6 m | 0.7% | DFP 2020 · 05/04/2021 |
| 2019 | total liabilities (BPP 2) | R$ 864.6 m | R$ 870.6 m | 0.7% | DFP 2020 · 05/04/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 233.7 m | R$ 226.9 m | 2.9% | DFP 2021 · 18/03/2022 |
| 2021 | financial investments (BPA 1.01.02) | R$ 30.7 m | R$ 0 k | 100.0% | DFP 2022 · 21/03/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | R$ 4.7 m | R$ 35.4 m | 86.6% | DFP 2022 · 21/03/2023 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -79.1 m | R$ -83.7 m | 5.5% | DFP 2022 · 21/03/2023 |
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.
CGRA4 — 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.