Dados B3 › Restatements
Has ETERNIT S.A. (ETER3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2015, 2016, 2019, 2021, 2024 came back with different figures in the following year's annual filing — 21 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 17.9 m | R$ 74.3 m | 75.9% | DFP 2011 · 12/03/2012 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 35.7 m | R$ 3.9 m | 89.2% | DFP 2013 · 17/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 16.7 m | R$ 48.6 m | 65.6% | DFP 2013 · 17/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 83.2 m | R$ 91.5 m | 9.1% | DFP 2013 · 17/03/2014 |
| 2015 | short-term borrowings (BPP 2.01.04) | R$ 6.3 m | R$ 6.3 m | 1.1% | DFP 2016 · 17/03/2017 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ 42.8 m | R$ 36.0 m | 16.1% | DFP 2017 · 27/04/2018 |
| 2016 | long-term borrowings (BPP 2.02.01) | R$ 4.4 m | R$ 3.8 m | 12.6% | DFP 2017 · 27/04/2018 |
| 2016 | short-term borrowings (BPP 2.01.04) | R$ 10.3 m | R$ 10.9 m | 5.0% | DFP 2017 · 27/04/2018 |
| 2016 | gross profit (DRE 3.03) | R$ 100.3 m | R$ 97.7 m | 2.6% | DFP 2017 · 27/04/2018 |
| 2016 | current assets (BPA 1.01) | R$ 357.0 m | R$ 352.3 m | 1.3% | DFP 2017 · 27/04/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -394.4 m | R$ -397.0 m | 0.7% | DFP 2017 · 27/04/2018 |
| 2016 | current liabilities (BPP 2.01) | R$ 93.3 m | R$ 93.9 m | 0.6% | DFP 2017 · 27/04/2018 |
| 2019 | closing equity (DMPL 5.07) | R$ 4.3 m | R$ -2.8 m | 165.7% | DFP 2020 · 02/03/2021 |
| 2019 | transactions with shareholders (DMPL 5.04) | R$ 4.7 m | R$ -2.4 m | 150.9% | DFP 2020 · 02/03/2021 |
| 2021 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 212.8 m | 100.0% | DFP 2022 · 14/02/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | R$ 218.9 m | R$ 6.1 m | 97.2% | DFP 2022 · 14/02/2023 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -186.4 m | R$ -171.6 m | 8.0% | DFP 2022 · 14/02/2023 |
| 2024 | gross profit (DRE 3.03) | R$ 247.8 m | R$ 258.4 m | 4.1% | DFP 2025 · 25/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -913.9 m | R$ -884.6 m | 3.2% | DFP 2025 · 25/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 36.8 m | R$ 35.9 m | 2.4% | DFP 2025 · 25/03/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 1.16 bn | R$ 1.14 bn | 1.6% | DFP 2025 · 25/03/2026 |
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.
ETER3 — 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.