Dados B3 › Restatements
Has CIA SIDERURGICA NACIONAL (CSNA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 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 | current assets (BPA 1.01) | R$ 5.52 bn | R$ 5.26 bn | 4.6% | DFP 2011 · 26/03/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 4.66 bn | R$ 4.46 bn | 4.2% | DFP 2011 · 26/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -5.79 bn | R$ -5.99 bn | 3.3% | DFP 2011 · 26/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 2.12 bn | R$ 2.15 bn | 1.1% | DFP 2011 · 26/03/2012 |
| 2010 | total assets (BPA 1) | R$ 37.80 bn | R$ 38.06 bn | 0.7% | DFP 2011 · 26/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 37.80 bn | R$ 38.06 bn | 0.7% | DFP 2011 · 26/03/2012 |
| 2012 | gross profit (DRE 3.03) | R$ 4.82 bn | R$ 3.97 bn | 17.7% | DFP 2013 · 28/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 14.44 bn | R$ 11.89 bn | 17.7% | DFP 2013 · 28/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 641.7 m | R$ 718.6 m | 10.7% | DFP 2013 · 28/02/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 16.90 bn | R$ 15.23 bn | 9.9% | DFP 2013 · 28/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 21.12 bn | R$ 19.10 bn | 9.6% | DFP 2013 · 28/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ 870.1 m | R$ 952.2 m | 8.6% | DFP 2013 · 28/02/2014 |
| 2012 | total assets (BPA 1) | R$ 49.30 bn | R$ 53.28 bn | 7.5% | DFP 2013 · 28/02/2014 |
| 2012 | total liabilities (BPP 2) | R$ 49.30 bn | R$ 53.28 bn | 7.5% | DFP 2013 · 28/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -12.07 bn | R$ -11.26 bn | 6.7% | DFP 2013 · 28/02/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 2.58 bn | R$ 2.74 bn | 5.7% | DFP 2013 · 28/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -1.35 bn | R$ -1.43 bn | 5.7% | DFP 2013 · 28/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 2.30 bn | R$ 2.17 bn | 5.5% | DFP 2013 · 28/02/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 27.86 bn | R$ 27.14 bn | 2.6% | DFP 2013 · 28/02/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 6.41 bn | R$ 6.55 bn | 2.2% | DFP 2013 · 28/02/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 813.1 m | R$ 448.4 m | 44.9% | DFP 2015 · 14/11/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | R$ 2.72 bn | R$ 3.19 bn | 14.8% | DFP 2015 · 14/11/2016 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ 1.62 bn | R$ -1.22 bn | 175.2% | DFP 2016 · 28/10/2017 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.62 bn | R$ -1.21 bn | 175.0% | DFP 2016 · 28/10/2017 |
| 2015 | net profit (DRE 3.11) | R$ 1.62 bn | R$ -1.21 bn | 175.0% | DFP 2016 · 28/10/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 1.62 bn | R$ -1.21 bn | 175.0% | DFP 2016 · 28/10/2017 |
| 2015 | income taxes (DRE 3.08) | R$ 559.9 m | R$ -2.82 bn | 119.8% | DFP 2016 · 28/10/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ 2.25 bn | R$ 551.4 m | 75.5% | DFP 2016 · 28/10/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ 1.06 bn | R$ 1.61 bn | 34.1% | DFP 2016 · 28/10/2017 |
| 2015 | equity (BPP 2.03) | R$ 7.66 bn | R$ 5.96 bn | 22.2% | DFP 2016 · 28/10/2017 |
| 2015 | closing equity (DMPL 5.07) | R$ 7.66 bn | R$ 5.96 bn | 22.2% | DFP 2016 · 28/10/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 7.10 bn | R$ 7.64 bn | 7.0% | DFP 2016 · 28/10/2017 |
| 2015 | internal changes in equity (DMPL 5.06) | R$ 1.03 bn | R$ 1.09 bn | 5.2% | DFP 2016 · 28/10/2017 |
| 2015 | non-controlling interests (BPP 2.03.09) | R$ 1.07 bn | R$ 1.13 bn | 5.0% | DFP 2016 · 28/10/2017 |
| 2015 | current liabilities (BPP 2.01) | R$ 5.33 bn | R$ 5.08 bn | 4.6% | DFP 2016 · 28/10/2017 |
| 2015 | total assets (BPA 1) | R$ 45.61 bn | R$ 44.57 bn | 2.3% | DFP 2016 · 28/10/2017 |
| 2015 | total liabilities (BPP 2) | R$ 45.61 bn | R$ 44.57 bn | 2.3% | DFP 2016 · 28/10/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -11.80 bn | R$ -11.74 bn | 0.5% | DFP 2016 · 28/10/2017 |
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.
CSNA3 — 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.