Dados B3 › Restatements
Has COSAN S.A. (CSAN3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013, 2015, 2018, 2021, 2022 came back with different figures in the following year's annual filing — 40 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$ 11.65 bn | R$ 11.44 bn | 1.8% | DFP 2012 · 31/05/2012 |
| 2011 | total liabilities (BPP 2) | R$ 11.65 bn | R$ 11.44 bn | 1.8% | DFP 2012 · 31/05/2012 |
| 2012 | gross profit (DRE 3.03) | R$ 2.63 bn | R$ 2.50 bn | 4.9% | DFP 2013 · 27/02/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 24.10 bn | R$ 23.39 bn | 2.9% | DFP 2013 · 27/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -21.47 bn | R$ -20.89 bn | 2.7% | DFP 2013 · 27/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 2.39 bn | R$ 2.33 bn | 2.7% | DFP 2013 · 27/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 2.61 bn | R$ 2.54 bn | 2.5% | DFP 2013 · 27/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 3.01 bn | R$ 2.95 bn | 2.1% | DFP 2013 · 27/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -1.11 bn | R$ -1.12 bn | 0.6% | DFP 2013 · 27/02/2014 |
| 2013 | income taxes (DRE 3.08) | R$ -39.2 m | R$ 44.0 m | 189.1% | DFP 2014 · 18/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | R$ 47.2 m | R$ -73.6 m | 164.2% | DFP 2014 · 18/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ 234.2 m | R$ 113.3 m | 51.6% | DFP 2014 · 18/03/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 595.7 m | R$ 474.9 m | 20.3% | DFP 2014 · 18/03/2015 |
| 2013 | gross profit (DRE 3.03) | R$ 2.00 bn | R$ 1.70 bn | 15.1% | DFP 2014 · 18/03/2015 |
| 2013 | net revenue (DRE 3.01) | R$ 6.88 bn | R$ 6.13 bn | 10.9% | DFP 2014 · 18/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -4.88 bn | R$ -4.43 bn | 9.2% | DFP 2014 · 18/03/2015 |
| 2015 | profit before taxes (DRE 3.07) | R$ 409.4 m | R$ 280.8 m | 31.4% | DFP 2016 · 16/02/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ 306.6 m | R$ 220.1 m | 28.2% | DFP 2016 · 16/02/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ 666.6 m | R$ 541.2 m | 18.8% | DFP 2016 · 16/02/2017 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 666.6 m | R$ 580.1 m | 13.0% | DFP 2016 · 16/02/2017 |
| 2015 | net profit (DRE 3.11) | R$ 666.6 m | R$ 580.1 m | 13.0% | DFP 2016 · 16/02/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 666.6 m | R$ 580.1 m | 13.0% | DFP 2016 · 16/02/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 1.15 bn | R$ 1.03 bn | 10.4% | DFP 2016 · 16/02/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 2.53 bn | R$ 2.44 bn | 3.4% | DFP 2016 · 16/02/2017 |
| 2015 | equity (BPP 2.03) | R$ 8.85 bn | R$ 8.68 bn | 1.9% | DFP 2016 · 16/02/2017 |
| 2015 | closing equity (DMPL 5.07) | R$ 8.85 bn | R$ 8.68 bn | 1.9% | DFP 2016 · 16/02/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 8.45 bn | R$ 8.35 bn | 1.2% | DFP 2016 · 16/02/2017 |
| 2015 | income taxes (DRE 3.08) | R$ 257.2 m | R$ 260.3 m | 1.2% | DFP 2016 · 16/02/2017 |
| 2015 | opening equity (DMPL 5.03) | R$ 8.82 bn | R$ 8.74 bn | 0.9% | DFP 2016 · 16/02/2017 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 1.65 bn | R$ 1.68 bn | 1.7% | DFP 2019 · 14/02/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 1.66 bn | R$ 1.69 bn | 1.7% | DFP 2019 · 14/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 1.83 bn | R$ 1.86 bn | 1.5% | DFP 2019 · 14/02/2020 |
| 2021 | gross profit (DRE 3.03) | R$ 6.34 bn | R$ 5.78 bn | 8.8% | DFP 2022 · 28/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -18.57 bn | R$ -19.12 bn | 2.9% | DFP 2022 · 28/02/2023 |
| 2022 | profit before taxes (DRE 3.07) | R$ 87.8 m | R$ 70.6 m | 19.6% | DFP 2023 · 29/05/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 8.98 bn | R$ 8.77 bn | 2.4% | DFP 2023 · 29/05/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 1.18 bn | R$ 1.16 bn | 1.5% | DFP 2023 · 29/05/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 39.74 bn | R$ 39.32 bn | 1.0% | DFP 2023 · 29/05/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -30.75 bn | R$ -30.56 bn | 0.6% | DFP 2023 · 29/05/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 3.43 bn | R$ 3.41 bn | 0.5% | DFP 2023 · 29/05/2024 |
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.
CSAN3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.