Dados B3 › Restatements
Has DIRECIONAL ENGENHARIA SA (DIRR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2017, 2021 came back with different figures in the following year's annual filing — 49 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$ 166.6 m | 100.0% | DFP 2011 · 13/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 158.8 m | R$ 172.6 m | 8.0% | DFP 2011 · 13/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 166.6 m | R$ 180.4 m | 7.7% | DFP 2011 · 13/03/2012 |
| 2010 | net profit (DRE 3.11) | R$ 166.6 m | R$ 180.4 m | 7.7% | DFP 2011 · 13/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 187.4 m | R$ 201.3 m | 6.9% | DFP 2011 · 13/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -257.6 m | R$ -271.5 m | 5.1% | DFP 2011 · 13/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -22.5 m | R$ -19.3 m | 14.3% | DFP 2012 · 25/03/2013 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -4.2 m | R$ -18.8 m | 77.5% | DFP 2013 · 17/03/2014 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 93.4 m | R$ 187.3 m | 50.2% | DFP 2013 · 17/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -83.4 m | R$ -109.5 m | 23.8% | DFP 2013 · 17/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 225.4 m | R$ 253.9 m | 11.2% | DFP 2013 · 17/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 230.2 m | R$ 257.5 m | 10.6% | DFP 2013 · 17/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 230.2 m | R$ 257.5 m | 10.6% | DFP 2013 · 17/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 230.2 m | R$ 257.5 m | 10.6% | DFP 2013 · 17/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 230.2 m | R$ 257.5 m | 10.6% | DFP 2013 · 17/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 249.1 m | R$ 277.7 m | 10.3% | DFP 2013 · 17/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 370.0 m | R$ 398.8 m | 7.2% | DFP 2013 · 17/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -18.9 m | R$ -20.2 m | 6.6% | DFP 2013 · 17/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 339.2 m | R$ 362.5 m | 6.4% | DFP 2013 · 17/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.42 bn | R$ 1.52 bn | 6.2% | DFP 2013 · 17/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.42 bn | R$ 1.52 bn | 6.2% | DFP 2013 · 17/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.23 bn | R$ 1.31 bn | 6.2% | DFP 2013 · 17/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 1.37 bn | R$ 1.45 bn | 5.6% | DFP 2013 · 17/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -997.8 m | R$ -1.05 bn | 5.0% | DFP 2013 · 17/03/2014 |
| 2012 | total assets (BPA 1) | R$ 3.03 bn | R$ 3.18 bn | 4.9% | DFP 2013 · 17/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 3.03 bn | R$ 3.18 bn | 4.9% | DFP 2013 · 17/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 725.0 m | R$ 761.3 m | 4.8% | DFP 2013 · 17/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 2.45 bn | R$ 2.57 bn | 4.5% | DFP 2013 · 17/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 361.6 m | R$ 374.6 m | 3.5% | DFP 2013 · 17/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 417.2 m | R$ 430.6 m | 3.1% | DFP 2013 · 17/03/2014 |
| 2017 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 53.7 m | 100.0% | DFP 2018 · 11/03/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | R$ 275.1 m | R$ 221.4 m | 19.5% | DFP 2018 · 11/03/2019 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -70.4 m | R$ -83.7 m | 15.9% | DFP 2022 · 26/10/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 159.5 m | R$ 146.6 m | 8.1% | DFP 2022 · 26/10/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 159.5 m | R$ 146.6 m | 8.1% | DFP 2022 · 26/10/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 159.5 m | R$ 146.6 m | 8.1% | DFP 2022 · 26/10/2023 |
| 2021 | net profit (DRE 3.11) | R$ 159.5 m | R$ 146.6 m | 8.1% | DFP 2022 · 26/10/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 159.5 m | R$ 146.6 m | 8.1% | DFP 2022 · 26/10/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 159.5 m | R$ 146.6 m | 8.1% | DFP 2022 · 26/10/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 229.1 m | R$ 216.2 m | 5.6% | DFP 2022 · 26/10/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 647.1 m | R$ 630.1 m | 2.6% | DFP 2022 · 26/10/2023 |
| 2021 | non-controlling interests (BPP 2.03.09) | R$ 158.9 m | R$ 155.6 m | 2.1% | DFP 2022 · 26/10/2023 |
| 2021 | equity (BPP 2.03) | R$ 1.30 bn | R$ 1.28 bn | 1.6% | DFP 2022 · 26/10/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 1.30 bn | R$ 1.28 bn | 1.6% | DFP 2022 · 26/10/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -1.13 bn | R$ -1.15 bn | 1.5% | DFP 2022 · 26/10/2023 |
| 2021 | current assets (BPA 1.01) | R$ 2.86 bn | R$ 2.83 bn | 0.9% | DFP 2022 · 26/10/2023 |
| 2021 | total assets (BPA 1) | R$ 2.64 bn | R$ 2.62 bn | 0.8% | DFP 2022 · 26/10/2023 |
| 2021 | total liabilities (BPP 2) | R$ 2.64 bn | R$ 2.62 bn | 0.8% | DFP 2022 · 26/10/2023 |
| 2021 | opening equity (DMPL 5.03) | R$ 1.23 bn | R$ 1.22 bn | 0.7% | DFP 2022 · 26/10/2023 |
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.
DIRR3 — 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.