Dados B3 › Restatements
Has CPFL ENERGIAS RENOVÁVEIS S.A. (CPRE3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015 came back with different figures in the following year's annual filing — 38 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | total assets (BPA 1) | R$ 1.50 bn | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | current assets (BPA 1.01) | R$ 321.7 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 276.5 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | financial investments (BPA 1.01.02) | R$ 19.2 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 1.50 bn | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 72.6 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 46.3 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | long-term borrowings (BPP 2.02.01) | R$ 467.1 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | equity (BPP 2.03) | R$ 882.6 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 2.2 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | opening equity (DMPL 5.03) | R$ 798.3 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ 100.0 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ -15.7 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -15.7 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 882.6 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 104.2 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -63.7 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 40.5 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ -10.4 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ -10.3 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | income taxes (DRE 3.08) | R$ -5.4 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ -15.7 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | net profit (DRE 3.11) | R$ -15.7 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -15.7 m | R$ 0 k | 100.0% | DFP 2011 · 07/03/2012 |
| 2011 | income taxes (DRE 3.08) | R$ 0 k | R$ -548 k | 100.0% | DFP 2012 · 18/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -44.5 m | R$ -51.7 m | 13.8% | DFP 2012 · 18/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -41.0 m | R$ -45.7 m | 10.2% | DFP 2012 · 18/03/2013 |
| 2011 | total assets (BPA 1) | R$ 4.29 bn | R$ 3.94 bn | 8.1% | DFP 2012 · 18/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 4.29 bn | R$ 3.94 bn | 8.1% | DFP 2012 · 18/03/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 130.8 m | R$ 126.2 m | 3.6% | DFP 2012 · 18/03/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ 51.2 m | R$ 52.6 m | 2.6% | DFP 2012 · 18/03/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ 67.3 m | R$ 68.7 m | 2.0% | DFP 2012 · 18/03/2013 |
| 2011 | profit from continuing operations (DRE 3.09) | R$ 67.3 m | R$ 68.1 m | 1.2% | DFP 2012 · 18/03/2013 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -387.8 m | R$ -371.4 m | 4.2% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 418.6 m | R$ 435.0 m | 3.8% | DFP 2013 · 25/03/2014 |
| 2014 | non-controlling interests (BPP 2.03.09) | R$ 112.0 m | R$ 124.8 m | 10.3% | DFP 2015 · 16/03/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 483.3 m | R$ 480.6 m | 0.6% | DFP 2015 · 16/03/2016 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 375.5 m | R$ 369.1 m | 1.7% | DFP 2016 · 22/03/2017 |
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.
CPRE3 — 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.