Dados B3 › Restatements
Has COGNA EDUCAÇÃO S.A. (COGN3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2013, 2015, 2016, 2017, 2018, 2022 came back with different figures in the following year's annual filing — 22 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$ -68.0 m | R$ -48.5 m | 28.7% | DFP 2011 · 28/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -2.7 m | R$ -16.4 m | 83.8% | DFP 2012 · 20/03/2013 |
| 2013 | financial investments (BPA 1.01.02) | R$ 1.0 m | R$ 0 k | 100.0% | DFP 2014 · 16/04/2015 |
| 2013 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -137.9 m | 100.0% | DFP 2014 · 16/04/2015 |
| 2013 | cash and equivalents (BPA 1.01.01) | R$ 5 k | R$ 1.0 m | 99.5% | DFP 2014 · 16/04/2015 |
| 2013 | transactions with shareholders (DMPL 5.04) | R$ -144.1 m | R$ -6.2 m | 95.7% | DFP 2014 · 16/04/2015 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ -3.0 m | R$ -2.0 m | 32.1% | DFP 2016 · 22/03/2017 |
| 2016 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 403.6 m | 100.0% | DFP 2017 · 16/03/2018 |
| 2016 | cash and equivalents (BPA 1.01.01) | R$ 1.34 bn | R$ 940.4 m | 30.0% | DFP 2017 · 16/03/2018 |
| 2017 | total assets (BPA 1) | R$ 18.67 bn | R$ 18.22 bn | 2.4% | DFP 2018 · 21/06/2019 |
| 2017 | total liabilities (BPP 2) | R$ 18.67 bn | R$ 18.22 bn | 2.4% | DFP 2018 · 21/06/2019 |
| 2018 | non-controlling interests (BPP 2.03.09) | R$ 104.2 m | R$ 1.57 bn | 93.4% | DFP 2019 · 30/03/2020 |
| 2018 | equity (BPP 2.03) | R$ 16.01 bn | R$ 17.47 bn | 8.4% | DFP 2019 · 30/03/2020 |
| 2018 | total assets (BPA 1) | R$ 30.65 bn | R$ 31.95 bn | 4.1% | DFP 2019 · 30/03/2020 |
| 2018 | total liabilities (BPP 2) | R$ 30.65 bn | R$ 31.95 bn | 4.1% | DFP 2019 · 30/03/2020 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -414.7 m | R$ -301.7 m | 27.2% | DFP 2023 · 20/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ -528.9 m | R$ -415.9 m | 21.4% | DFP 2023 · 20/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ -565.6 m | R$ -452.6 m | 20.0% | DFP 2023 · 20/03/2024 |
| 2022 | income taxes (DRE 3.08) | R$ 51.1 m | R$ 52.5 m | 2.6% | DFP 2023 · 20/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -1.86 bn | R$ -1.82 bn | 2.6% | DFP 2023 · 20/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 5.09 bn | R$ 5.00 bn | 1.7% | DFP 2023 · 20/03/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 3.23 bn | R$ 3.19 bn | 1.2% | DFP 2023 · 20/03/2024 |
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.
COGN3 — 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.