Dados B3 › Restatements
Has CRUZEIRO DO SUL EDUCACIONAL S.A. (CSED3) ever restated its financial statements? In which years?
Yes: the statements for 2020, 2021, 2024 came back with different figures in the following year's annual filing — 5 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ -598 k | R$ 289 k | 148.3% | DFP 2021 · 30/03/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 117.4 m | R$ 147.4 m | 20.4% | DFP 2021 · 30/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -267.4 m | R$ -237.4 m | 11.2% | DFP 2021 · 30/03/2022 |
| 2021 | current assets (BPA 1.01) | R$ 773.3 m | R$ 800.6 m | 3.4% | DFP 2022 · 28/03/2023 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ 144.3 m | 100.0% | DFP 2025 · 25/03/2026 |
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.
CSED3 — 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.