Dados B3 › Restatements
Has EZ TEC EMPREEND. E PARTICIPAÇÕES S/A (EZTC3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2021 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) |
|---|---|---|---|---|---|
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 21.8 m | R$ 8.1 m | 63.0% | DFP 2013 · 19/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 87.4 m | R$ 53.7 m | 38.5% | DFP 2013 · 19/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -135.5 m | R$ -90.9 m | 32.9% | DFP 2013 · 19/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 52.4 m | R$ 38.5 m | 26.5% | DFP 2013 · 19/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -385.0 m | R$ -292.9 m | 23.9% | DFP 2013 · 19/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -15.6 m | R$ -11.9 m | 23.6% | DFP 2013 · 19/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 799.5 m | R$ 632.4 m | 20.9% | DFP 2013 · 19/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 414.5 m | R$ 339.5 m | 18.1% | DFP 2013 · 19/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.33 bn | R$ 1.10 bn | 17.1% | DFP 2013 · 19/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 328.6 m | R$ 296.1 m | 9.9% | DFP 2013 · 19/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 122.4 m | R$ 112.2 m | 8.3% | DFP 2013 · 19/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 54.4 m | R$ 50.7 m | 6.8% | DFP 2013 · 19/03/2014 |
| 2012 | total assets (BPA 1) | R$ 2.14 bn | R$ 2.04 bn | 4.7% | DFP 2013 · 19/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 2.14 bn | R$ 2.04 bn | 4.7% | DFP 2013 · 19/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -79.1 m | R$ -81.0 m | 2.3% | DFP 2013 · 19/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 353.9 m | R$ 350.5 m | 1.0% | DFP 2013 · 19/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.42 bn | R$ 1.41 bn | 0.9% | DFP 2013 · 19/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.68 bn | R$ 1.66 bn | 0.8% | DFP 2013 · 19/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.68 bn | R$ 1.66 bn | 0.8% | DFP 2013 · 19/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 310.0 m | R$ 308.4 m | 0.5% | DFP 2013 · 19/03/2014 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 9.0 m | R$ 4.4 m | 50.5% | DFP 2022 · 18/09/2023 |
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.
EZTC3 — 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.