Dados B3 › Restatements
Has ENEVA S.A. (ENEV3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2013, 2014, 2015, 2016, 2018 came back with different figures in the following year's annual filing — 34 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$ -256.2 m | R$ 0 k | 100.0% | DFP 2011 · 23/05/2013 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -321.9 m | R$ -35.6 m | 88.9% | DFP 2011 · 23/05/2013 |
| 2010 | current liabilities (BPP 2.01) | R$ 322.5 m | R$ 272.3 m | 15.6% | DFP 2011 · 23/05/2013 |
| 2010 | current assets (BPA 1.01) | R$ 668.6 m | R$ 618.4 m | 7.5% | DFP 2011 · 23/05/2013 |
| 2010 | total assets (BPA 1) | R$ 2.04 bn | R$ 1.99 bn | 2.5% | DFP 2011 · 23/05/2013 |
| 2010 | total liabilities (BPP 2) | R$ 2.04 bn | R$ 1.99 bn | 2.5% | DFP 2011 · 23/05/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 83.8 m | R$ -49.7 m | 159.4% | DFP 2013 · 28/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ -106.6 m | R$ -2.2 m | 98.0% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -597.6 m | R$ -50.9 m | 91.5% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 490.9 m | R$ 48.8 m | 90.1% | DFP 2013 · 28/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ 114.6 m | R$ 62.9 m | 45.2% | DFP 2013 · 28/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.10 bn | R$ 765.9 m | 30.4% | DFP 2013 · 28/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 4.16 bn | R$ 3.11 bn | 25.2% | DFP 2013 · 28/03/2014 |
| 2012 | total assets (BPA 1) | R$ 9.45 bn | R$ 8.04 bn | 14.9% | DFP 2013 · 28/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 9.45 bn | R$ 8.04 bn | 14.9% | DFP 2013 · 28/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 2.41 bn | R$ 2.11 bn | 12.4% | DFP 2013 · 28/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 590.5 m | R$ 519.3 m | 12.1% | DFP 2013 · 28/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -549.1 m | R$ -497.3 m | 9.4% | DFP 2013 · 28/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 1.92 bn | R$ 1.82 bn | 5.0% | DFP 2013 · 28/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -421.6 m | R$ -406.9 m | 3.5% | DFP 2013 · 28/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -412.1 m | R$ -426.5 m | 3.4% | DFP 2013 · 28/03/2014 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 155.0 m | R$ 151.5 m | 2.2% | DFP 2013 · 28/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ 1.75 bn | R$ 1.76 bn | 0.6% | DFP 2013 · 28/03/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ -597.1 m | R$ -589.9 m | 1.2% | DFP 2014 · 26/03/2015 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ -88.5 m | R$ 211.5 m | 141.8% | DFP 2015 · 24/03/2016 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 146.7 m | R$ 246.8 m | 40.6% | DFP 2016 · 16/09/2017 |
| 2015 | current assets (BPA 1.01) | R$ 138.3 m | R$ 103.8 m | 25.0% | DFP 2016 · 16/09/2017 |
| 2015 | long-term borrowings (BPP 2.02.01) | R$ 1.10 bn | R$ 1.07 bn | 3.1% | DFP 2016 · 16/09/2017 |
| 2015 | total assets (BPA 1) | R$ 4.79 bn | R$ 4.75 bn | 1.0% | DFP 2016 · 16/09/2017 |
| 2015 | total liabilities (BPP 2) | R$ 4.79 bn | R$ 4.75 bn | 1.0% | DFP 2016 · 16/09/2017 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -3.0 m | R$ 0 k | 100.0% | DFP 2017 · 14/03/2018 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ 665.0 m | R$ 917.1 m | 27.5% | DFP 2017 · 14/03/2018 |
| 2018 | current liabilities (BPP 2.01) | R$ 197.2 m | R$ 157.5 m | 20.1% | DFP 2019 · 10/04/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 92.5 m | R$ 102.5 m | 9.7% | DFP 2019 · 10/04/2020 |
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.
ENEV3 — 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.