Dados B3 › Restatements
Has MPM CORPÓREOS S.A. (ESPA3) ever restated its financial statements? In which years?
Yes: the statements for 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 15 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2021 | non-controlling interests (BPP 2.03.09) | R$ 4.5 m | R$ 8.9 m | 49.6% | DFP 2022 · 27/03/2023 |
| 2021 | income taxes (DRE 3.08) | R$ -4.2 m | R$ -3.6 m | 14.9% | DFP 2022 · 27/03/2023 |
| 2021 | current assets (BPA 1.01) | R$ 851.4 m | R$ 867.8 m | 1.9% | DFP 2022 · 27/03/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 180.4 m | R$ 177.4 m | 1.7% | DFP 2022 · 27/03/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 180.4 m | R$ 177.4 m | 1.7% | DFP 2022 · 27/03/2023 |
| 2021 | net profit (DRE 3.11) | R$ 180.4 m | R$ 177.4 m | 1.7% | DFP 2022 · 27/03/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 180.4 m | R$ 177.4 m | 1.7% | DFP 2022 · 27/03/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 184.0 m | R$ 180.9 m | 1.7% | DFP 2022 · 27/03/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 193.0 m | R$ 189.9 m | 1.6% | DFP 2022 · 27/03/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 377.2 m | R$ 374.1 m | 0.8% | DFP 2022 · 27/03/2023 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 9.8 m | R$ 13.5 m | 26.9% | DFP 2023 · 25/03/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 330.0 m | R$ 318.0 m | 3.6% | DFP 2023 · 25/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -576.5 m | R$ -588.5 m | 2.0% | DFP 2023 · 25/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -96.2 m | R$ -92.3 m | 4.0% | DFP 2024 · 20/03/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 118.7 m | R$ 112.3 m | 5.4% | DFP 2025 · 11/03/2026 |
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.
ESPA3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.