Dados B3 › Restatements
Has EMBRAER S.A. (EMBJ3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2017, 2018, 2019, 2020, 2021 came back with different figures in the following year's annual filing — 32 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 1.03 bn | R$ 984.0 m | 4.0% | DFP 2013 · 02/04/2014 |
| 2017 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ 99 k | 100.0% | DFP 2018 · 14/03/2019 |
| 2017 | income taxes (DRE 3.08) | R$ 21.1 m | R$ 30.1 m | 30.0% | DFP 2018 · 14/03/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 795.8 m | R$ 850.7 m | 6.5% | DFP 2018 · 14/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ 795.8 m | R$ 850.7 m | 6.5% | DFP 2018 · 14/03/2019 |
| 2017 | net profit (DRE 3.11) | R$ 795.8 m | R$ 850.7 m | 6.5% | DFP 2018 · 14/03/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 795.8 m | R$ 850.7 m | 6.5% | DFP 2018 · 14/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ 774.7 m | R$ 820.6 m | 5.6% | DFP 2018 · 14/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 801.5 m | R$ 848.0 m | 5.5% | DFP 2018 · 14/03/2019 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 3.32 bn | R$ 3.26 bn | 1.8% | DFP 2018 · 14/03/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 2.48 bn | R$ 2.51 bn | 0.9% | DFP 2018 · 14/03/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 9.20 bn | R$ 9.27 bn | 0.7% | DFP 2018 · 14/03/2019 |
| 2018 | gross profit (DRE 3.03) | R$ 1.75 bn | R$ -50.2 m | 102.9% | DFP 2019 · 26/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ -133.3 m | R$ -1.15 bn | 88.4% | DFP 2019 · 26/03/2020 |
| 2018 | income taxes (DRE 3.08) | R$ 33.8 m | R$ 180.7 m | 81.3% | DFP 2019 · 26/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 13.05 bn | R$ 3.98 bn | 69.5% | DFP 2019 · 26/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -11.30 bn | R$ -4.03 bn | 64.3% | DFP 2019 · 26/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ -702.8 m | R$ -1.18 bn | 40.6% | DFP 2019 · 26/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ -669.0 m | R$ -1.00 bn | 33.2% | DFP 2019 · 26/03/2020 |
| 2019 | gross profit (DRE 3.03) | R$ 479.9 m | R$ 2.04 bn | 76.5% | DFP 2020 · 19/03/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 5.65 bn | R$ 14.88 bn | 62.0% | DFP 2020 · 19/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -5.17 bn | R$ -12.84 bn | 59.7% | DFP 2020 · 19/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ -597.8 m | R$ -1.04 bn | 42.8% | DFP 2020 · 19/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ -870.4 m | R$ -1.32 bn | 33.9% | DFP 2020 · 19/03/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -446.3 m | R$ -553.3 m | 19.3% | DFP 2020 · 19/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ -810.0 m | R$ -723.9 m | 10.6% | DFP 2020 · 19/03/2021 |
| 2020 | current assets (BPA 1.01) | R$ 11.45 bn | R$ 11.32 bn | 1.1% | DFP 2021 · 09/03/2022 |
| 2020 | opening equity (DMPL 5.03) | R$ 14.18 bn | R$ 14.05 bn | 0.9% | DFP 2021 · 09/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 14.69 bn | R$ 14.56 bn | 0.9% | DFP 2021 · 09/03/2022 |
| 2020 | closing equity (DMPL 5.07) | R$ 14.69 bn | R$ 14.56 bn | 0.9% | DFP 2021 · 09/03/2022 |
| 2021 | transactions with shareholders (DMPL 5.04) | R$ -13.5 m | R$ -15.2 m | 11.6% | DFP 2022 · 10/03/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 340.3 m | R$ 342.1 m | 0.5% | DFP 2022 · 10/03/2023 |
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.
EMBJ3 — 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 23:58 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 23:58 UTC. If this does not match /saude, you are reading a cached copy.