Dados B3 › Restatements
Has CENTRAIS ELETRICAS DE SANTA CATARINA S.A (CLSC4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014, 2015, 2016, 2018, 2022 came back with different figures in the following year's annual filing — 33 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | financial investments (BPA 1.01.02) | R$ 32.4 m | R$ 13.5 m | 58.3% | DFP 2011 · 03/04/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 325.2 m | R$ 311.3 m | 4.3% | DFP 2011 · 03/04/2012 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -27.2 m | R$ 65.0 m | 141.8% | DFP 2013 · 28/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ -255.7 m | 100.0% | DFP 2013 · 28/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -258.4 m | R$ -491.4 m | 47.4% | DFP 2013 · 28/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 300.7 m | R$ 257.0 m | 14.5% | DFP 2013 · 28/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 199.9 m | R$ 172.7 m | 13.6% | DFP 2013 · 28/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 88.2 m | R$ 81.1 m | 8.1% | DFP 2013 · 28/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 444.0 m | R$ 412.3 m | 7.1% | DFP 2013 · 28/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.90 bn | R$ 1.78 bn | 6.5% | DFP 2013 · 28/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.90 bn | R$ 1.78 bn | 6.5% | DFP 2013 · 28/03/2014 |
| 2012 | total assets (BPA 1) | R$ 1.91 bn | R$ 1.79 bn | 6.5% | DFP 2013 · 28/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.91 bn | R$ 1.79 bn | 6.5% | DFP 2013 · 28/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ 112.4 m | R$ 118.9 m | 5.4% | DFP 2013 · 28/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 2.17 bn | R$ 2.28 bn | 4.8% | DFP 2013 · 28/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.37 bn | R$ 1.31 bn | 4.5% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 4.55 bn | R$ 4.41 bn | 2.9% | DFP 2013 · 28/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.34 bn | R$ 1.31 bn | 2.6% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -4.10 bn | R$ -4.00 bn | 2.4% | DFP 2013 · 28/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -211.4 m | R$ -208.8 m | 1.2% | DFP 2013 · 28/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -258.4 m | R$ -255.7 m | 1.0% | DFP 2013 · 28/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ -258.4 m | R$ -255.7 m | 1.0% | DFP 2013 · 28/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -258.4 m | R$ -255.7 m | 1.0% | DFP 2013 · 28/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -282.2 m | R$ -279.6 m | 0.9% | DFP 2013 · 28/03/2014 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 787.0 m | R$ 847.7 m | 7.2% | DFP 2015 · 29/03/2016 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 95.7 m | R$ 282.6 m | 66.1% | DFP 2016 · 11/04/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 487.2 m | R$ 674.1 m | 27.7% | DFP 2016 · 11/04/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 6.86 bn | R$ 7.05 bn | 2.6% | DFP 2016 · 11/04/2017 |
| 2016 | current liabilities (BPP 2.01) | R$ 4.07 bn | R$ 3.82 bn | 6.3% | DFP 2017 · 16/04/2018 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 395.7 m | R$ 380.6 m | 3.8% | DFP 2019 · 27/03/2020 |
| 2018 | gross profit (DRE 3.03) | R$ 829.8 m | R$ 814.7 m | 1.8% | DFP 2019 · 27/03/2020 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -8.64 bn | R$ -8.46 bn | 2.1% | DFP 2023 · 28/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 10.08 bn | R$ 9.90 bn | 1.8% | DFP 2023 · 28/03/2024 |
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.
CLSC4 — 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 23:55 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 23:55 UTC. If this does not match /saude, you are reading a cached copy.