Dados B3 › Restatements
Has EQUATORIAL S.A. (EQTL3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014, 2016, 2017, 2019, 2023, 2024 came back with different figures in the following year's annual filing — 42 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net income plus OCI (DMPL 5.05) | R$ 125.0 m | R$ 188.9 m | 33.8% | DFP 2011 · 02/12/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ -349.3 m | R$ -413.1 m | 15.5% | DFP 2011 · 02/12/2012 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 0 k | R$ 351.5 m | 100.0% | DFP 2013 · 11/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -199.3 m | R$ -232.0 m | 14.1% | DFP 2013 · 11/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -113.9 m | R$ -104.4 m | 8.3% | DFP 2013 · 11/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 864.3 m | R$ 828.4 m | 4.2% | DFP 2013 · 11/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 2.35 bn | R$ 2.26 bn | 4.0% | DFP 2013 · 11/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 2.99 bn | R$ 2.88 bn | 3.4% | DFP 2013 · 11/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 140.1 m | R$ 135.4 m | 3.3% | DFP 2013 · 11/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 140.8 m | R$ 136.1 m | 3.3% | DFP 2013 · 11/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 141.0 m | R$ 136.3 m | 3.3% | DFP 2013 · 11/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 141.0 m | R$ 136.3 m | 3.3% | DFP 2013 · 11/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 141.0 m | R$ 136.3 m | 3.3% | DFP 2013 · 11/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 141.0 m | R$ 136.3 m | 3.3% | DFP 2013 · 11/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 141.0 m | R$ 136.3 m | 3.3% | DFP 2013 · 11/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -2.12 bn | R$ -2.06 bn | 3.1% | DFP 2013 · 11/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 2.65 bn | R$ 2.60 bn | 2.2% | DFP 2013 · 11/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 3.38 bn | R$ 3.32 bn | 1.8% | DFP 2013 · 11/03/2014 |
| 2012 | total assets (BPA 1) | R$ 9.43 bn | R$ 9.28 bn | 1.6% | DFP 2013 · 11/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 9.43 bn | R$ 9.28 bn | 1.6% | DFP 2013 · 11/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 135.1 m | R$ 133.1 m | 1.5% | DFP 2013 · 11/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 826.2 m | R$ 818.3 m | 1.0% | DFP 2013 · 11/03/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ -374.1 m | R$ 26.8 m | 107.2% | DFP 2015 · 23/09/2017 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 922.8 m | R$ 953.9 m | 3.3% | DFP 2015 · 23/09/2017 |
| 2014 | gross profit (DRE 3.03) | R$ 1.70 bn | R$ 1.73 bn | 1.9% | DFP 2015 · 23/09/2017 |
| 2016 | transactions with shareholders (DMPL 5.04) | R$ -162.9 m | R$ 8.0 m | 104.9% | DFP 2017 · 09/03/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 712.2 m | R$ 317.6 m | 55.4% | DFP 2017 · 09/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ 707.6 m | R$ 317.6 m | 55.1% | DFP 2017 · 09/03/2018 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ 366.4 m | R$ 416.5 m | 12.0% | DFP 2017 · 09/03/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 4.02 bn | R$ 3.80 bn | 5.4% | DFP 2017 · 09/03/2018 |
| 2017 | transactions with shareholders (DMPL 5.04) | R$ 5.5 m | R$ -233.1 m | 102.4% | DFP 2018 · 12/04/2019 |
| 2017 | internal changes in equity (DMPL 5.06) | R$ -238.6 m | R$ 0 k | 100.0% | DFP 2018 · 12/04/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 6.08 bn | R$ 5.75 bn | 5.5% | DFP 2018 · 12/04/2019 |
| 2019 | transactions with shareholders (DMPL 5.04) | R$ 203.4 m | R$ -269.6 m | 175.5% | DFP 2020 · 24/03/2021 |
| 2019 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ 473.4 m | 100.0% | DFP 2020 · 24/03/2021 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 296.1 m | R$ 536.8 m | 44.8% | DFP 2024 · 01/04/2025 |
| 2024 | income taxes (DRE 3.08) | R$ -127.9 m | R$ 156.8 m | 181.5% | DFP 2025 · 08/04/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 2.76 bn | R$ 1.89 bn | 31.5% | DFP 2025 · 08/04/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 2.81 bn | R$ 1.94 bn | 30.9% | DFP 2025 · 08/04/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 3.10 bn | R$ 2.23 bn | 28.0% | DFP 2025 · 08/04/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 13.06 bn | R$ 11.54 bn | 11.6% | DFP 2025 · 08/04/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 45.37 bn | R$ 43.76 bn | 3.5% | DFP 2025 · 08/04/2026 |
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.
EQTL3 — 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.