Dados B3 › Restatements
Has ELETROPAULO METROP. ELET. SAO PAULO S.A. (ELPL3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2017, 2018, 2020, 2021, 2024 came back with different figures in the following year's annual filing — 52 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | gross profit (DRE 3.03) | R$ 2.52 bn | R$ 1.91 bn | 24.1% | DFP 2011 · 14/03/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 252.7 m | R$ 317.3 m | 20.4% | DFP 2011 · 14/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -7.18 bn | R$ -7.78 bn | 7.8% | DFP 2011 · 14/03/2012 |
| 2010 | total assets (BPA 1) | R$ 11.40 bn | R$ 10.71 bn | 6.0% | DFP 2011 · 14/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 11.40 bn | R$ 10.71 bn | 6.0% | DFP 2011 · 14/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 2.02 bn | R$ 2.13 bn | 5.2% | DFP 2011 · 14/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 1.41 bn | R$ 1.15 bn | 18.1% | DFP 2012 · 28/02/2013 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 35.0 m | R$ -1.04 bn | 103.4% | DFP 2013 · 26/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -45.1 m | R$ -17.9 m | 60.4% | DFP 2013 · 26/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 153.1 m | R$ 72.9 m | 52.4% | DFP 2013 · 26/02/2014 |
| 2012 | equity (BPP 2.03) | R$ 3.58 bn | R$ 1.71 bn | 52.2% | DFP 2013 · 26/02/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 3.58 bn | R$ 1.71 bn | 52.2% | DFP 2013 · 26/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 107.9 m | R$ 55.0 m | 49.0% | DFP 2013 · 26/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 107.9 m | R$ 55.0 m | 49.0% | DFP 2013 · 26/02/2014 |
| 2012 | net profit (DRE 3.11) | R$ 107.9 m | R$ 55.0 m | 49.0% | DFP 2013 · 26/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 204.7 m | R$ 124.5 m | 39.2% | DFP 2013 · 26/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 204.7 m | R$ 124.5 m | 39.2% | DFP 2013 · 26/02/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 4.01 bn | R$ 3.21 bn | 19.8% | DFP 2013 · 26/02/2014 |
| 2012 | total assets (BPA 1) | R$ 10.50 bn | R$ 11.30 bn | 7.1% | DFP 2013 · 26/02/2014 |
| 2012 | total liabilities (BPP 2) | R$ 10.50 bn | R$ 11.30 bn | 7.1% | DFP 2013 · 26/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -9.75 bn | R$ -9.83 bn | 0.8% | DFP 2013 · 26/02/2014 |
| 2014 | gross profit (DRE 3.03) | R$ 5.5 m | R$ 42.5 m | 87.0% | DFP 2015 · 25/02/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 5.5 m | R$ 42.5 m | 87.0% | DFP 2015 · 25/02/2016 |
| 2017 | financial investments (BPA 1.01.02) | R$ 292.0 m | R$ 3.8 m | 98.7% | DFP 2018 · 26/02/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | R$ 309.3 m | R$ 597.4 m | 48.2% | DFP 2018 · 26/02/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 538.1 m | R$ 960.7 m | 44.0% | DFP 2018 · 26/02/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 538.1 m | R$ 960.7 m | 44.0% | DFP 2018 · 26/02/2019 |
| 2017 | current assets (BPA 1.01) | R$ 3.41 bn | R$ 4.45 bn | 23.4% | DFP 2018 · 26/02/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 4.43 bn | R$ 5.55 bn | 20.1% | DFP 2018 · 26/02/2019 |
| 2017 | total assets (BPA 1) | R$ 14.27 bn | R$ 16.09 bn | 11.3% | DFP 2018 · 26/02/2019 |
| 2017 | total liabilities (BPP 2) | R$ 14.27 bn | R$ 16.09 bn | 11.3% | DFP 2018 · 26/02/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -12.63 bn | R$ -12.12 bn | 4.0% | DFP 2018 · 26/02/2019 |
| 2017 | income taxes (DRE 3.08) | R$ 419.8 m | R$ 436.4 m | 3.8% | DFP 2018 · 26/02/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -1.26 bn | R$ -1.31 bn | 3.7% | DFP 2018 · 26/02/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ -838.4 m | R$ -870.5 m | 3.7% | DFP 2018 · 26/02/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -844.4 m | R$ -876.6 m | 3.7% | DFP 2018 · 26/02/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -844.4 m | R$ -876.6 m | 3.7% | DFP 2018 · 26/02/2019 |
| 2017 | net profit (DRE 3.11) | R$ -844.4 m | R$ -876.6 m | 3.7% | DFP 2018 · 26/02/2019 |
| 2017 | equity (BPP 2.03) | R$ 1.81 bn | R$ 1.75 bn | 3.1% | DFP 2018 · 26/02/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 1.81 bn | R$ 1.75 bn | 3.1% | DFP 2018 · 26/02/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 2.69 bn | R$ 2.67 bn | 0.9% | DFP 2018 · 26/02/2019 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 440.0 m | R$ 436.7 m | 0.7% | DFP 2018 · 26/02/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 13.17 bn | R$ 13.08 bn | 0.6% | DFP 2018 · 26/02/2019 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 708.9 m | R$ 677.6 m | 4.4% | DFP 2019 · 20/02/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | R$ 3.44 bn | R$ 3.39 bn | 1.4% | DFP 2019 · 20/02/2020 |
| 2020 | gross profit (DRE 3.03) | R$ 2.03 bn | R$ 2.62 bn | 22.8% | DFP 2021 · 24/02/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -13.47 bn | R$ -12.87 bn | 4.4% | DFP 2021 · 24/02/2022 |
| 2021 | current liabilities (BPP 2.01) | R$ 9.02 bn | R$ 7.84 bn | 13.1% | DFP 2022 · 24/02/2023 |
| 2021 | current assets (BPA 1.01) | R$ 9.11 bn | R$ 7.93 bn | 12.9% | DFP 2022 · 24/02/2023 |
| 2021 | total assets (BPA 1) | R$ 32.71 bn | R$ 31.05 bn | 5.1% | DFP 2022 · 24/02/2023 |
| 2021 | total liabilities (BPP 2) | R$ 32.71 bn | R$ 31.05 bn | 5.1% | DFP 2022 · 24/02/2023 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 331.7 m | R$ 1.10 bn | 69.9% | DFP 2025 · 24/02/2026 |
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.
ELPL3 — 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.