Dados B3 › Restatements
Has CIA ENERGÉTICA DO RIO GRANDE DO NORTE (CSRN3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2015, 2016, 2017, 2018, 2019, 2022, 2024 came back with different figures in the following year's annual filing — 59 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ 253.7 m | 100.0% | DFP 2011 · 07/02/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 333.3 m | R$ 312.0 m | 6.4% | DFP 2011 · 07/02/2012 |
| 2011 | current liabilities (BPP 2.01) | R$ 294.8 m | R$ 268.5 m | 8.9% | DFP 2012 · 25/03/2013 |
| 2011 | current assets (BPA 1.01) | R$ 448.6 m | R$ 422.3 m | 5.9% | DFP 2012 · 25/03/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | R$ 547.4 m | R$ 518.7 m | 5.2% | DFP 2012 · 25/03/2013 |
| 2011 | total assets (BPA 1) | R$ 1.68 bn | R$ 1.60 bn | 5.1% | DFP 2012 · 25/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 1.68 bn | R$ 1.60 bn | 5.1% | DFP 2012 · 25/03/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 374.6 m | R$ 381.1 m | 1.7% | DFP 2012 · 25/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -775.0 m | R$ -768.6 m | 0.8% | DFP 2012 · 25/03/2013 |
| 2012 | income taxes (DRE 3.08) | R$ -36.4 m | R$ -27.7 m | 24.0% | DFP 2013 · 24/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 282.3 m | R$ 225.7 m | 20.0% | DFP 2013 · 24/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 245.9 m | R$ 197.7 m | 19.6% | DFP 2013 · 24/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 245.9 m | R$ 198.0 m | 19.5% | DFP 2013 · 24/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 245.9 m | R$ 198.0 m | 19.5% | DFP 2013 · 24/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 245.9 m | R$ 198.0 m | 19.5% | DFP 2013 · 24/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 832.5 m | R$ 721.7 m | 13.3% | DFP 2013 · 24/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 832.5 m | R$ 721.7 m | 13.3% | DFP 2013 · 24/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 261.0 m | R$ 238.5 m | 8.6% | DFP 2013 · 24/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 769.7 m | R$ 707.1 m | 8.1% | DFP 2013 · 24/03/2014 |
| 2012 | total assets (BPA 1) | R$ 1.75 bn | R$ 1.65 bn | 5.7% | DFP 2013 · 24/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.75 bn | R$ 1.65 bn | 5.7% | DFP 2013 · 24/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 401.5 m | R$ 379.0 m | 5.6% | DFP 2013 · 24/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.02 bn | R$ -1.04 bn | 2.2% | DFP 2013 · 24/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 396.9 m | R$ 400.4 m | 0.9% | DFP 2013 · 24/03/2014 |
| 2013 | cash and equivalents (BPA 1.01.01) | R$ 271.4 m | R$ 7.2 m | 97.3% | DFP 2014 · 25/07/2017 |
| 2013 | financial investments (BPA 1.01.02) | R$ 7.4 m | R$ 271.6 m | 97.3% | DFP 2014 · 25/07/2017 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 212.0 m | R$ 240.2 m | 11.7% | DFP 2014 · 25/07/2017 |
| 2013 | short-term borrowings (BPP 2.01.04) | R$ 85.9 m | R$ 95.5 m | 10.0% | DFP 2014 · 25/07/2017 |
| 2013 | gross profit (DRE 3.03) | R$ 365.5 m | R$ 394.9 m | 7.4% | DFP 2014 · 25/07/2017 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 261.2 m | R$ 245.4 m | 6.0% | DFP 2014 · 25/07/2017 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -1.02 bn | R$ -976.4 m | 4.1% | DFP 2014 · 25/07/2017 |
| 2013 | current liabilities (BPP 2.01) | R$ 377.5 m | R$ 391.0 m | 3.5% | DFP 2014 · 25/07/2017 |
| 2013 | current assets (BPA 1.01) | R$ 597.9 m | R$ 617.1 m | 3.1% | DFP 2014 · 25/07/2017 |
| 2013 | income taxes (DRE 3.08) | R$ -33.5 m | R$ -34.0 m | 1.4% | DFP 2014 · 25/07/2017 |
| 2013 | total assets (BPA 1) | R$ 1.88 bn | R$ 1.90 bn | 1.0% | DFP 2014 · 25/07/2017 |
| 2013 | total liabilities (BPP 2) | R$ 1.88 bn | R$ 1.90 bn | 1.0% | DFP 2014 · 25/07/2017 |
| 2013 | net revenue (DRE 3.01) | R$ 1.38 bn | R$ 1.37 bn | 0.9% | DFP 2014 · 25/07/2017 |
| 2013 | opening equity (DMPL 5.03) | R$ 721.7 m | R$ 727.1 m | 0.7% | DFP 2014 · 25/07/2017 |
| 2013 | long-term borrowings (BPP 2.02.01) | R$ 569.8 m | R$ 565.7 m | 0.7% | DFP 2014 · 25/07/2017 |
| 2013 | equity (BPP 2.03) | R$ 888.2 m | R$ 894.5 m | 0.7% | DFP 2014 · 25/07/2017 |
| 2013 | closing equity (DMPL 5.07) | R$ 888.2 m | R$ 894.5 m | 0.7% | DFP 2014 · 25/07/2017 |
| 2013 | profit before taxes (DRE 3.07) | R$ 241.1 m | R$ 242.6 m | 0.6% | DFP 2014 · 25/07/2017 |
| 2015 | internal changes in equity (DMPL 5.06) | R$ -181.1 m | R$ -88.5 m | 51.1% | DFP 2016 · 25/07/2017 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 278.7 m | R$ 186.2 m | 33.2% | DFP 2016 · 25/07/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ 279.3 m | R$ 186.8 m | 33.1% | DFP 2016 · 25/07/2017 |
| 2016 | gross profit (DRE 3.03) | R$ 418.9 m | R$ 398.2 m | 4.9% | DFP 2017 · 19/02/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -1.38 bn | R$ -1.40 bn | 1.5% | DFP 2017 · 19/02/2018 |
| 2017 | internal changes in equity (DMPL 5.06) | R$ -109.6 m | R$ 0 k | 100.0% | DFP 2018 · 14/02/2019 |
| 2017 | transactions with shareholders (DMPL 5.04) | R$ -64.0 m | R$ -173.6 m | 63.2% | DFP 2018 · 14/02/2019 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 114.4 m | R$ 102.4 m | 10.4% | DFP 2018 · 14/02/2019 |
| 2018 | transactions with shareholders (DMPL 5.04) | R$ 114.4 m | R$ -127.3 m | 189.9% | DFP 2019 · 17/02/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ -78 k | R$ 241.6 m | 100.0% | DFP 2019 · 17/02/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ 241.7 m | 100.0% | DFP 2019 · 17/02/2020 |
| 2019 | financial investments (BPA 1.01.02) | R$ 1.7 m | R$ 2.0 m | 16.1% | DFP 2020 · 11/02/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -51.6 m | R$ -52.0 m | 0.7% | DFP 2020 · 11/02/2021 |
| 2022 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -165.0 m | 100.0% | DFP 2023 · 07/02/2024 |
| 2022 | transactions with shareholders (DMPL 5.04) | R$ -682.0 m | R$ -517.0 m | 24.2% | DFP 2023 · 07/02/2024 |
| 2024 | internal changes in equity (DMPL 5.06) | R$ -109.0 m | R$ 109.0 m | 200.0% | DFP 2025 · 11/02/2026 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ -432.0 m | R$ -650.0 m | 33.5% | DFP 2025 · 11/02/2026 |
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.
CSRN3 — 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.