Dados B3 › Restatements
Has CIA FERRO LIGAS BAHIA FERBASA (FESA4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2015 came back with different figures in the following year's annual filing — 6 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | total assets (BPA 1) | R$ 1.18 bn | R$ 1.20 bn | 1.1% | DFP 2011 · 12/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 1.18 bn | R$ 1.20 bn | 1.1% | DFP 2011 · 12/03/2012 |
| 2011 | total assets (BPA 1) | R$ 1.26 bn | R$ 1.25 bn | 1.1% | DFP 2012 · 15/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 1.26 bn | R$ 1.25 bn | 1.1% | DFP 2012 · 15/03/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 66.3 m | R$ 65.6 m | 1.1% | DFP 2013 · 20/03/2014 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ 122.2 m | R$ 118.7 m | 2.9% | DFP 2016 · 10/03/2017 |
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.
FESA4 — 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 23:55 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 23:55 UTC. If this does not match /saude, you are reading a cached copy.