Dados B3 › Restatements
Has EMBPAR PARTICIPAÇÕES S/A (EPAR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2015, 2016, 2017, 2018 came back with different figures in the following year's annual filing — 41 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | profit from continuing operations (DRE 3.09) | R$ 5.1 m | R$ 7.2 m | 29.1% | DFP 2011 · 20/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 5.1 m | R$ 7.2 m | 29.0% | DFP 2011 · 20/03/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 166.4 m | R$ 140.7 m | 15.5% | DFP 2011 · 20/03/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 1.10 bn | R$ 978.6 m | 10.8% | DFP 2011 · 20/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -931.0 m | R$ -838.0 m | 10.0% | DFP 2011 · 20/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 34.8 m | R$ 36.9 m | 5.7% | DFP 2011 · 20/03/2012 |
| 2010 | income taxes (DRE 3.08) | R$ -7.6 m | R$ -7.7 m | 2.3% | DFP 2011 · 20/03/2012 |
| 2012 | income taxes (DRE 3.08) | R$ 6.6 m | R$ -7.1 m | 193.6% | DFP 2013 · 17/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 257.5 m | R$ 95.8 m | 62.8% | DFP 2013 · 17/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 46.3 m | R$ 23.3 m | 49.7% | DFP 2013 · 17/03/2014 |
| 2012 | total assets (BPA 1) | R$ 496.3 m | R$ 289.7 m | 41.6% | DFP 2013 · 17/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 496.3 m | R$ 289.7 m | 41.6% | DFP 2013 · 17/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 38.2 m | R$ 24.3 m | 36.4% | DFP 2013 · 17/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -40.8 m | R$ -27.1 m | 33.5% | DFP 2013 · 17/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 1.8 m | R$ 1.3 m | 23.4% | DFP 2013 · 17/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 185.4 m | R$ 150.9 m | 18.6% | DFP 2013 · 17/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 235.7 m | R$ 194.5 m | 17.5% | DFP 2013 · 17/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -90.5 m | R$ -75.2 m | 17.0% | DFP 2013 · 17/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 106.1 m | R$ 93.2 m | 12.2% | DFP 2013 · 17/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 188.2 m | R$ 170.9 m | 9.2% | DFP 2013 · 17/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 819.6 m | R$ 789.1 m | 3.7% | DFP 2013 · 17/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -713.5 m | R$ -695.9 m | 2.5% | DFP 2013 · 17/03/2014 |
| 2015 | equity (BPP 2.03) | R$ -13.7 m | R$ 31.9 m | 142.8% | DFP 2016 · 24/03/2017 |
| 2015 | closing equity (DMPL 5.07) | R$ -13.7 m | R$ 31.9 m | 142.8% | DFP 2016 · 24/03/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 2.8 m | R$ 5.3 m | 48.3% | DFP 2016 · 24/03/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ 51.2 m | R$ 83.6 m | 38.8% | DFP 2016 · 24/03/2017 |
| 2015 | total assets (BPA 1) | R$ 138.1 m | R$ 188.6 m | 26.8% | DFP 2016 · 24/03/2017 |
| 2015 | total liabilities (BPP 2) | R$ 138.1 m | R$ 188.6 m | 26.8% | DFP 2016 · 24/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ 51.2 m | R$ 64.2 m | 20.3% | DFP 2016 · 24/03/2017 |
| 2015 | net profit (DRE 3.11) | R$ 51.2 m | R$ 64.2 m | 20.3% | DFP 2016 · 24/03/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 51.2 m | R$ 64.2 m | 20.3% | DFP 2016 · 24/03/2017 |
| 2015 | opening equity (DMPL 5.03) | R$ -64.8 m | R$ -51.8 m | 20.1% | DFP 2016 · 24/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ 66.1 m | R$ 79.1 m | 16.5% | DFP 2016 · 24/03/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 121.7 m | R$ 134.7 m | 9.7% | DFP 2016 · 24/03/2017 |
| 2016 | current liabilities (BPP 2.01) | R$ 25.2 m | R$ 24.0 m | 4.6% | DFP 2017 · 04/04/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ -29.1 m | R$ -29.4 m | 1.1% | DFP 2018 · 28/03/2019 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 4.1 m | R$ 8.7 m | 53.3% | DFP 2019 · 21/12/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | R$ 20.3 m | R$ 31.3 m | 35.0% | DFP 2019 · 21/12/2020 |
| 2018 | total assets (BPA 1) | R$ 127.6 m | R$ 143.2 m | 10.9% | DFP 2019 · 21/12/2020 |
| 2018 | total liabilities (BPP 2) | R$ 127.6 m | R$ 143.2 m | 10.9% | DFP 2019 · 21/12/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 50.4 m | R$ 55.1 m | 8.4% | DFP 2019 · 21/12/2020 |
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.
EPAR3 — 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.