Dados B3 › Restatements
Has COMPANHIA PARANAENSE DE ENERGIA COPEL (CPLE3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2014, 2015, 2016, 2019, 2022, 2024 came back with different figures in the following year's annual filing — 48 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$ 19.12 bn | R$ 18.84 bn | 1.5% | DFP 2012 · 25/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 19.12 bn | R$ 18.84 bn | 1.5% | DFP 2012 · 25/03/2013 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 695.3 m | R$ 550.7 m | 20.8% | DFP 2013 · 30/09/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 1.40 bn | R$ 1.42 bn | 1.7% | DFP 2013 · 30/09/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 1.48 bn | R$ 1.46 bn | 1.6% | DFP 2013 · 30/09/2014 |
| 2012 | equity (BPP 2.03) | R$ 12.23 bn | R$ 12.10 bn | 1.1% | DFP 2013 · 30/09/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 12.23 bn | R$ 12.10 bn | 1.1% | DFP 2013 · 30/09/2014 |
| 2012 | total assets (BPA 1) | R$ 13.76 bn | R$ 13.63 bn | 1.0% | DFP 2013 · 30/09/2014 |
| 2012 | total liabilities (BPP 2) | R$ 13.76 bn | R$ 13.63 bn | 1.0% | DFP 2013 · 30/09/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -6.58 bn | R$ -6.54 bn | 0.6% | DFP 2013 · 30/09/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 2.85 bn | R$ 2.83 bn | 0.5% | DFP 2013 · 30/09/2014 |
| 2014 | gross profit (DRE 3.03) | R$ 2.75 bn | R$ 2.63 bn | 4.5% | DFP 2015 · 17/03/2016 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -11.17 bn | R$ -11.29 bn | 1.1% | DFP 2015 · 17/03/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 1.71 bn | R$ 1.73 bn | 1.0% | DFP 2015 · 17/03/2016 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 1.91 bn | R$ 2.13 bn | 10.2% | DFP 2016 · 28/03/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 2.93 bn | R$ 3.15 bn | 6.9% | DFP 2016 · 28/03/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 14.73 bn | R$ 14.95 bn | 1.5% | DFP 2016 · 28/03/2017 |
| 2016 | financial investments (BPA 1.01.02) | R$ 303.7 m | R$ 137.9 m | 54.6% | DFP 2017 · 14/05/2018 |
| 2016 | non-controlling interests (BPP 2.03.09) | R$ 291.3 m | R$ 260.0 m | 10.7% | DFP 2017 · 14/05/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ 901.4 m | R$ 838.5 m | 7.0% | DFP 2017 · 14/05/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 958.6 m | R$ 895.8 m | 6.6% | DFP 2017 · 14/05/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 958.6 m | R$ 895.8 m | 6.6% | DFP 2017 · 14/05/2018 |
| 2016 | net profit (DRE 3.11) | R$ 958.6 m | R$ 895.8 m | 6.6% | DFP 2017 · 14/05/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 958.6 m | R$ 895.8 m | 6.6% | DFP 2017 · 14/05/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ 1.01 bn | R$ 950.7 m | 6.2% | DFP 2017 · 14/05/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ 1.03 bn | R$ 963.7 m | 6.1% | DFP 2017 · 14/05/2018 |
| 2016 | current assets (BPA 1.01) | R$ 4.40 bn | R$ 4.24 bn | 3.8% | DFP 2017 · 14/05/2018 |
| 2016 | income taxes (DRE 3.08) | R$ -530.6 m | R$ -519.7 m | 2.1% | DFP 2017 · 14/05/2018 |
| 2016 | equity (BPP 2.03) | R$ 14.86 bn | R$ 14.72 bn | 1.0% | DFP 2017 · 14/05/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 14.86 bn | R$ 14.72 bn | 1.0% | DFP 2017 · 14/05/2018 |
| 2016 | total assets (BPA 1) | R$ 17.32 bn | R$ 17.17 bn | 0.8% | DFP 2017 · 14/05/2018 |
| 2016 | total liabilities (BPP 2) | R$ 17.32 bn | R$ 17.17 bn | 0.8% | DFP 2017 · 14/05/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 14.25 bn | R$ 14.16 bn | 0.6% | DFP 2017 · 14/05/2018 |
| 2019 | income taxes (DRE 3.08) | R$ -639.3 m | R$ -675.7 m | 5.4% | DFP 2020 · 05/05/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 1.99 bn | R$ 2.08 bn | 4.2% | DFP 2020 · 05/05/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 2.01 bn | R$ 2.09 bn | 4.2% | DFP 2020 · 05/05/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 2.03 bn | R$ 2.12 bn | 4.2% | DFP 2020 · 05/05/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -11.76 bn | R$ -11.46 bn | 2.5% | DFP 2020 · 05/05/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 16.24 bn | R$ 15.87 bn | 2.3% | DFP 2020 · 05/05/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 4.48 bn | R$ 4.41 bn | 1.8% | DFP 2020 · 05/05/2021 |
| 2022 | income taxes (DRE 3.08) | R$ 199.1 m | R$ 281.1 m | 29.2% | DFP 2023 · 29/02/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ 947.5 m | R$ 1.07 bn | 11.7% | DFP 2023 · 29/02/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 1.07 bn | R$ 1.19 bn | 10.5% | DFP 2023 · 29/02/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 1.11 bn | R$ 1.24 bn | 10.2% | DFP 2023 · 29/02/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -16.93 bn | R$ -15.61 bn | 7.8% | DFP 2023 · 29/02/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 21.93 bn | R$ 20.54 bn | 6.3% | DFP 2023 · 29/02/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 5.00 bn | R$ 4.93 bn | 1.4% | DFP 2023 · 29/02/2024 |
| 2024 | internal changes in equity (DMPL 5.06) | R$ 5.6 m | R$ 0 k | 100.0% | DFP 2025 · 26/02/2026 |
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.
CPLE3 — 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.