Dados B3 › Restatements
Has EMAE - EMPRESA METROP.AGUAS ENERGIA S.A. (EMAE4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2015, 2020, 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 | net operating cash flow (DFC_MI 6.01) | R$ -22.6 m | R$ -22.9 m | 1.3% | DFP 2011 · 22/03/2012 |
| 2011 | gross profit (DRE 3.03) | R$ -59.0 m | R$ -19.2 m | 67.4% | DFP 2012 · 22/03/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ -130.8 m | R$ -91.1 m | 30.4% | DFP 2012 · 22/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -223.1 m | R$ -183.3 m | 17.8% | DFP 2012 · 22/03/2013 |
| 2012 | profit before taxes (DRE 3.07) | R$ -112.8 m | R$ -56.2 m | 50.2% | DFP 2013 · 25/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -125.3 m | R$ -154.1 m | 18.7% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ -17.7 m | R$ -15.0 m | 15.4% | DFP 2013 · 25/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 646.6 m | R$ 617.8 m | 4.5% | DFP 2013 · 25/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 646.6 m | R$ 617.8 m | 4.5% | DFP 2013 · 25/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -130.6 m | R$ -127.9 m | 2.1% | DFP 2013 · 25/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -192.2 m | R$ -189.5 m | 1.4% | DFP 2013 · 25/03/2014 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 4.8 m | R$ -35.1 m | 113.8% | DFP 2014 · 27/03/2015 |
| 2013 | gross profit (DRE 3.03) | R$ 4.2 m | R$ 21.8 m | 80.8% | DFP 2014 · 27/03/2015 |
| 2013 | net income plus OCI (DMPL 5.05) | R$ 148.0 m | R$ 98.5 m | 33.4% | DFP 2014 · 27/03/2015 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | net profit (DRE 3.11) | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | R$ 63.1 m | R$ 42.5 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | income taxes (DRE 3.08) | R$ -713 k | R$ -499 k | 30.0% | DFP 2014 · 27/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ -53.1 m | R$ -48.9 m | 8.0% | DFP 2014 · 27/03/2015 |
| 2013 | opening equity (DMPL 5.03) | R$ 617.8 m | R$ 655.6 m | 5.8% | DFP 2014 · 27/03/2015 |
| 2013 | net revenue (DRE 3.01) | R$ 192.8 m | R$ 202.7 m | 4.9% | DFP 2014 · 27/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -188.7 m | R$ -180.9 m | 4.1% | DFP 2014 · 27/03/2015 |
| 2013 | total assets (BPA 1) | R$ 1.08 bn | R$ 1.06 bn | 1.9% | DFP 2014 · 27/03/2015 |
| 2013 | total liabilities (BPP 2) | R$ 1.08 bn | R$ 1.06 bn | 1.9% | DFP 2014 · 27/03/2015 |
| 2013 | equity (BPP 2.03) | R$ 764.3 m | R$ 752.7 m | 1.5% | DFP 2014 · 27/03/2015 |
| 2013 | closing equity (DMPL 5.07) | R$ 764.3 m | R$ 752.7 m | 1.5% | DFP 2014 · 27/03/2015 |
| 2013 | current assets (BPA 1.01) | R$ 229.1 m | R$ 226.2 m | 1.3% | DFP 2014 · 27/03/2015 |
| 2014 | current liabilities (BPP 2.01) | R$ 75.3 m | R$ 85.5 m | 12.0% | DFP 2015 · 24/03/2016 |
| 2015 | current assets (BPA 1.01) | R$ 183.7 m | R$ 180.7 m | 1.7% | DFP 2016 · 24/03/2017 |
| 2020 | gross profit (DRE 3.03) | R$ 179.2 m | R$ 202.9 m | 11.7% | DFP 2021 · 23/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -234.9 m | R$ -211.2 m | 10.1% | DFP 2021 · 23/03/2022 |
| 2020 | current assets (BPA 1.01) | R$ 728.3 m | R$ 718.3 m | 1.4% | DFP 2021 · 23/03/2022 |
| 2022 | gross profit (DRE 3.03) | R$ 21.1 m | R$ 49.1 m | 57.1% | DFP 2023 · 07/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -470.3 m | R$ -442.2 m | 6.0% | DFP 2023 · 07/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -30.1 m | R$ -29.4 m | 2.4% | DFP 2023 · 07/03/2024 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 72.4 m | R$ -50.8 m | 170.2% | DFP 2025 · 11/05/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ -10.1 m | R$ -63.7 m | 84.2% | DFP 2025 · 11/05/2026 |
| 2024 | income taxes (DRE 3.08) | R$ 3.8 m | R$ 15.0 m | 75.0% | DFP 2025 · 11/05/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 51.0 m | R$ 14.1 m | 72.3% | DFP 2025 · 11/05/2026 |
| 2024 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | net profit (DRE 3.11) | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 174.3 m | R$ 102.1 m | 41.4% | DFP 2025 · 11/05/2026 |
| 2024 | opening equity (DMPL 5.03) | R$ 1.09 bn | R$ 693.2 m | 36.3% | DFP 2025 · 11/05/2026 |
| 2024 | equity (BPP 2.03) | R$ 1.18 bn | R$ 763.9 m | 35.5% | DFP 2025 · 11/05/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 1.18 bn | R$ 763.9 m | 35.5% | DFP 2025 · 11/05/2026 |
| 2024 | net income plus OCI (DMPL 5.05) | R$ 126.1 m | R$ 100.5 m | 20.3% | DFP 2025 · 11/05/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 574.0 m | R$ 475.1 m | 17.2% | DFP 2025 · 11/05/2026 |
| 2024 | total assets (BPA 1) | R$ 2.09 bn | R$ 1.80 bn | 13.6% | DFP 2025 · 11/05/2026 |
| 2024 | total liabilities (BPP 2) | R$ 2.09 bn | R$ 1.80 bn | 13.6% | DFP 2025 · 11/05/2026 |
| 2024 | current liabilities (BPP 2.01) | R$ 132.8 m | R$ 145.7 m | 8.9% | DFP 2025 · 11/05/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -399.7 m | R$ -372.9 m | 6.7% | DFP 2025 · 11/05/2026 |
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.
EMAE4 — 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 23:57 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 23:57 UTC. If this does not match /saude, you are reading a cached copy.