Dados B3 › Restatements
Has CIELO S.A. - INSTITUIÇÃO DE PAGAMENTO (CIEL3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2017, 2018, 2019, 2020, 2021, 2024 came back with different figures in the following year's annual filing — 65 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | transactions with shareholders (DMPL 5.04) | R$ -601.9 m | R$ -1.51 bn | 60.1% | DFP 2011 · 08/02/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 921.2 m | R$ 1.83 bn | 49.6% | DFP 2011 · 08/02/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 1.54 bn | R$ 1.56 bn | 1.2% | DFP 2011 · 08/02/2012 |
| 2011 | income taxes (DRE 3.08) | R$ -878.8 m | R$ -898.2 m | 2.2% | DFP 2012 · 06/02/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ 2.14 bn | R$ 2.16 bn | 0.9% | DFP 2012 · 06/02/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ 2.69 bn | R$ 2.71 bn | 0.7% | DFP 2012 · 06/02/2013 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.41 bn | R$ 1.53 bn | 7.6% | DFP 2013 · 28/01/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 431.2 m | R$ 404.3 m | 6.2% | DFP 2013 · 28/01/2014 |
| 2012 | equity (BPP 2.03) | R$ 2.28 bn | R$ 2.40 bn | 5.3% | DFP 2013 · 28/01/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 2.28 bn | R$ 2.40 bn | 5.3% | DFP 2013 · 28/01/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 4.22 bn | R$ 4.09 bn | 3.0% | DFP 2013 · 28/01/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.85 bn | R$ -1.81 bn | 2.4% | DFP 2013 · 28/01/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 5.43 bn | R$ 5.39 bn | 0.8% | DFP 2013 · 28/01/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 2.73 bn | R$ 2.75 bn | 0.6% | DFP 2013 · 28/01/2014 |
| 2012 | current assets (BPA 1.01) | R$ 6.34 bn | R$ 6.30 bn | 0.6% | DFP 2013 · 28/01/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -1.18 bn | R$ -1.18 bn | 0.5% | DFP 2013 · 28/01/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 1.72 bn | R$ 1.77 bn | 2.6% | DFP 2015 · 01/02/2016 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -2.39 bn | R$ -2.41 bn | 0.8% | DFP 2018 · 28/01/2019 |
| 2018 | equity (BPP 2.03) | R$ 11.20 bn | R$ 9.36 bn | 16.4% | DFP 2019 · 27/02/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ 11.20 bn | R$ 9.36 bn | 16.4% | DFP 2019 · 27/02/2020 |
| 2018 | opening equity (DMPL 5.03) | R$ 11.70 bn | R$ 10.15 bn | 13.3% | DFP 2019 · 27/02/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 3.34 bn | R$ 3.05 bn | 8.7% | DFP 2019 · 27/02/2020 |
| 2018 | income taxes (DRE 3.08) | R$ -1.10 bn | R$ -1.01 bn | 8.2% | DFP 2019 · 27/02/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 4.45 bn | R$ 4.15 bn | 6.6% | DFP 2019 · 27/02/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 3.34 bn | R$ 3.14 bn | 6.0% | DFP 2019 · 27/02/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 3.34 bn | R$ 3.14 bn | 6.0% | DFP 2019 · 27/02/2020 |
| 2018 | net profit (DRE 3.11) | R$ 3.34 bn | R$ 3.14 bn | 6.0% | DFP 2019 · 27/02/2020 |
| 2018 | total assets (BPA 1) | R$ 82.85 bn | R$ 81.76 bn | 1.3% | DFP 2019 · 27/02/2020 |
| 2018 | total liabilities (BPP 2) | R$ 82.85 bn | R$ 81.76 bn | 1.3% | DFP 2019 · 27/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 3.27 bn | R$ 3.24 bn | 0.8% | DFP 2019 · 27/02/2020 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 393.8 m | R$ 641.2 m | 38.6% | DFP 2020 · 26/02/2021 |
| 2019 | cash and equivalents (BPA 1.01.01) | R$ 191.4 m | R$ 240.0 m | 20.2% | DFP 2020 · 26/02/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 1.45 bn | R$ 1.41 bn | 2.3% | DFP 2020 · 26/02/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ 1.53 bn | R$ 1.50 bn | 2.1% | DFP 2020 · 26/02/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.58 bn | R$ 1.55 bn | 2.1% | DFP 2020 · 26/02/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 1.58 bn | R$ 1.55 bn | 2.1% | DFP 2020 · 26/02/2021 |
| 2019 | net profit (DRE 3.11) | R$ 1.58 bn | R$ 1.55 bn | 2.1% | DFP 2020 · 26/02/2021 |
| 2019 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 1.58 bn | R$ 1.55 bn | 2.1% | DFP 2020 · 26/02/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 1.99 bn | R$ 1.96 bn | 1.6% | DFP 2020 · 26/02/2021 |
| 2019 | financial investments (BPA 1.01.02) | R$ 7.93 bn | R$ 7.89 bn | 0.6% | DFP 2020 · 26/02/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 2.18 bn | R$ 2.19 bn | 0.5% | DFP 2021 · 24/02/2022 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 1.77 bn | R$ 1.79 bn | 0.6% | DFP 2022 · 26/01/2023 |
| 2024 | total assets (BPA 1) | R$ 120.21 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | current assets (BPA 1.01) | R$ 110.79 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | cash and equivalents (BPA 1.01.01) | R$ 284.6 m | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | financial investments (BPA 1.01.02) | R$ 12.66 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | total liabilities (BPP 2) | R$ 120.21 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | current liabilities (BPP 2.01) | R$ 106.19 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | short-term borrowings (BPP 2.01.04) | R$ 3.11 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | long-term borrowings (BPP 2.02.01) | R$ 4.50 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | equity (BPP 2.03) | R$ 9.23 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ -1.15 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | opening equity (DMPL 5.03) | R$ 12.26 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ -4.47 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | net income plus OCI (DMPL 5.05) | R$ 1.44 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.44 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 9.23 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 5.91 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -3.29 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 2.61 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 1.28 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 1.44 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | income taxes (DRE 3.08) | R$ 2.3 m | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 1.44 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
| 2024 | net profit (DRE 3.11) | R$ 1.44 bn | R$ 0 k | 100.0% | DFP 2025 · 26/01/2026 |
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.
CIEL3 — 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.