Dados B3 › Restatements
Has COMPANHIA DE SANEAMENTO DE MINAS GERAIS (CSMG3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2015, 2018 came back with different figures in the following year's annual filing — 26 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | financial investments (BPA 1.01.02) | R$ 35.5 m | R$ 0 k | 100.0% | DFP 2011 · 09/03/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 677.1 m | R$ 0 k | 100.0% | DFP 2011 · 09/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 40.3 m | R$ 75.8 m | 46.8% | DFP 2011 · 09/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 1.02 bn | R$ 1.14 bn | 10.6% | DFP 2011 · 09/03/2012 |
| 2010 | total assets (BPA 1) | R$ 7.31 bn | R$ 7.27 bn | 0.6% | DFP 2011 · 09/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 7.31 bn | R$ 7.27 bn | 0.6% | DFP 2011 · 09/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 759.6 m | R$ 909.6 m | 16.5% | DFP 2012 · 06/03/2013 |
| 2012 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ 16.9 m | 100.0% | DFP 2013 · 30/01/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 965.1 m | R$ 672.5 m | 30.3% | DFP 2013 · 30/01/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 486.9 m | R$ 409.9 m | 15.8% | DFP 2013 · 30/01/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -2.14 bn | R$ -2.08 bn | 3.0% | DFP 2013 · 30/01/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 3.50 bn | R$ 3.43 bn | 2.0% | DFP 2013 · 30/01/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -160.1 m | R$ -157.4 m | 1.7% | DFP 2013 · 30/01/2014 |
| 2012 | total assets (BPA 1) | R$ 8.99 bn | R$ 9.14 bn | 1.7% | DFP 2013 · 30/01/2014 |
| 2012 | total liabilities (BPP 2) | R$ 8.99 bn | R$ 9.14 bn | 1.7% | DFP 2013 · 30/01/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 647.0 m | R$ 639.1 m | 1.2% | DFP 2013 · 30/01/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 486.9 m | R$ 481.7 m | 1.1% | DFP 2013 · 30/01/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 486.9 m | R$ 481.7 m | 1.1% | DFP 2013 · 30/01/2014 |
| 2012 | net profit (DRE 3.11) | R$ 486.9 m | R$ 481.7 m | 1.1% | DFP 2013 · 30/01/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 769.7 m | R$ 761.7 m | 1.0% | DFP 2013 · 30/01/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 4.50 bn | R$ 4.53 bn | 0.7% | DFP 2013 · 30/01/2014 |
| 2012 | equity (BPP 2.03) | R$ 4.96 bn | R$ 4.93 bn | 0.6% | DFP 2013 · 30/01/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 4.96 bn | R$ 4.93 bn | 0.6% | DFP 2013 · 30/01/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 1.36 bn | R$ 1.35 bn | 0.5% | DFP 2013 · 30/01/2014 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 709.6 m | R$ 701.2 m | 1.2% | DFP 2016 · 09/03/2017 |
| 2018 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 161.3 m | 100.0% | DFP 2019 · 19/03/2020 |
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.
CSMG3 — 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.