Dados B3 › Restatements
Has EVEN CONSTRUTORA E INCORPORADORA S/A (EVEN3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014, 2016, 2017, 2018, 2019, 2021, 2023 came back with different figures in the following year's annual filing — 65 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | current assets (BPA 1.01) | R$ 280.6 m | R$ 243.4 m | 13.3% | DFP 2011 · 27/03/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 1.07 bn | R$ 961.6 m | 9.8% | DFP 2011 · 27/03/2012 |
| 2010 | total assets (BPA 1) | R$ 3.22 bn | R$ 3.06 bn | 4.9% | DFP 2011 · 27/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 3.22 bn | R$ 3.06 bn | 4.9% | DFP 2011 · 27/03/2012 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 82.2 m | R$ -18.9 m | 123.1% | DFP 2013 · 24/02/2014 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 0 k | R$ 354.1 m | 100.0% | DFP 2013 · 24/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 38.5 m | R$ 61.6 m | 37.6% | DFP 2013 · 24/02/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -59.9 m | R$ -84.3 m | 28.9% | DFP 2013 · 24/02/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | net profit (DRE 3.11) | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 317.8 m | R$ 415.1 m | 23.4% | DFP 2013 · 24/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 326.3 m | R$ 416.9 m | 21.7% | DFP 2013 · 24/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 308.8 m | R$ 390.2 m | 20.9% | DFP 2013 · 24/02/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 433.3 m | R$ 515.1 m | 15.9% | DFP 2013 · 24/02/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.81 bn | R$ 2.12 bn | 15.0% | DFP 2013 · 24/02/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.81 bn | R$ 2.12 bn | 15.0% | DFP 2013 · 24/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.55 bn | R$ -1.80 bn | 14.1% | DFP 2013 · 24/02/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 2.16 bn | R$ 2.51 bn | 13.9% | DFP 2013 · 24/02/2014 |
| 2012 | total assets (BPA 1) | R$ 3.77 bn | R$ 4.37 bn | 13.7% | DFP 2013 · 24/02/2014 |
| 2012 | total liabilities (BPP 2) | R$ 3.77 bn | R$ 4.37 bn | 13.7% | DFP 2013 · 24/02/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.59 bn | R$ 1.85 bn | 13.7% | DFP 2013 · 24/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 615.9 m | R$ 711.2 m | 13.4% | DFP 2013 · 24/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -47.2 m | R$ -54.1 m | 12.8% | DFP 2013 · 24/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 3.25 bn | R$ 3.58 bn | 9.2% | DFP 2013 · 24/02/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 1.14 bn | R$ 1.25 bn | 8.6% | DFP 2013 · 24/02/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 144.9 m | R$ 144.1 m | 0.5% | DFP 2013 · 24/02/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ -262.4 m | R$ -268.7 m | 2.3% | DFP 2015 · 30/03/2016 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ -63.1 m | R$ -10.3 m | 83.8% | DFP 2017 · 26/03/2018 |
| 2017 | gross profit (DRE 3.03) | R$ 220.2 m | R$ 153.7 m | 30.2% | DFP 2018 · 28/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ -287.7 m | R$ -246.0 m | 14.5% | DFP 2018 · 28/03/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 1.58 bn | R$ 1.39 bn | 12.6% | DFP 2018 · 28/03/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ -378.7 m | R$ -336.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -378.7 m | R$ -336.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -378.7 m | R$ -336.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -378.7 m | R$ -336.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | net profit (DRE 3.11) | R$ -378.7 m | R$ -336.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -378.7 m | R$ -336.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -1.36 bn | R$ -1.23 bn | 9.7% | DFP 2018 · 28/03/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 2.13 bn | R$ 2.07 bn | 2.7% | DFP 2018 · 28/03/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 1.45 bn | R$ 1.48 bn | 2.2% | DFP 2018 · 28/03/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | R$ 248.4 m | R$ 244.5 m | 1.6% | DFP 2018 · 28/03/2019 |
| 2017 | equity (BPP 2.03) | R$ 1.76 bn | R$ 1.74 bn | 0.9% | DFP 2018 · 28/03/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 1.76 bn | R$ 1.74 bn | 0.9% | DFP 2018 · 28/03/2019 |
| 2018 | current liabilities (BPP 2.01) | R$ 1.40 bn | R$ 1.50 bn | 6.7% | DFP 2019 · 30/03/2020 |
| 2018 | total assets (BPA 1) | R$ 4.74 bn | R$ 4.84 bn | 2.1% | DFP 2019 · 30/03/2020 |
| 2018 | total liabilities (BPP 2) | R$ 4.74 bn | R$ 4.84 bn | 2.1% | DFP 2019 · 30/03/2020 |
| 2019 | profit before taxes (DRE 3.07) | R$ 119.2 m | R$ 168.5 m | 29.3% | DFP 2020 · 18/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 119.2 m | R$ 168.5 m | 29.3% | DFP 2020 · 18/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 197.8 m | R$ 247.1 m | 20.0% | DFP 2020 · 18/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -1.44 bn | R$ -1.35 bn | 5.8% | DFP 2020 · 18/03/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -40.0 m | R$ -37.8 m | 5.6% | DFP 2020 · 18/03/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 1.91 bn | R$ 1.85 bn | 3.5% | DFP 2020 · 18/03/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 475.8 m | R$ 491.9 m | 3.3% | DFP 2020 · 18/03/2021 |
| 2021 | current liabilities (BPP 2.01) | R$ 2.32 bn | R$ 1.82 bn | 21.2% | DFP 2022 · 28/03/2023 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ 341.3 m | R$ 189.3 m | 44.5% | DFP 2024 · 27/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ 414.2 m | R$ 231.8 m | 44.0% | DFP 2024 · 27/03/2025 |
| 2023 | income taxes (DRE 3.08) | R$ -72.9 m | R$ -42.5 m | 41.7% | DFP 2024 · 27/03/2025 |
| 2023 | cost of goods and services (DRE 3.02) | R$ -2.33 bn | R$ -1.39 bn | 40.4% | DFP 2024 · 27/03/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 2.97 bn | R$ 1.79 bn | 39.8% | DFP 2024 · 27/03/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 646.6 m | R$ 402.9 m | 37.7% | DFP 2024 · 27/03/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ 292.6 m | R$ 195.9 m | 33.0% | DFP 2024 · 27/03/2025 |
| 2023 | net profit (DRE 3.11) | R$ 341.3 m | R$ 231.6 m | 32.1% | DFP 2024 · 27/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -491.8 m | R$ -456.8 m | 7.1% | DFP 2024 · 27/03/2025 |
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.
EVEN3 — 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.