Dados B3 › Restatements
Has FERTILIZANTES HERINGER S.A. (FHER3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2013, 2019, 2023 came back with different figures in the following year's annual filing — 17 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$ -149.7 m | R$ -152.0 m | 1.6% | DFP 2011 · 14/03/2012 |
| 2012 | financial investments (BPA 1.01.02) | R$ 429.6 m | R$ 0 k | 100.0% | DFP 2013 · 12/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 40.1 m | R$ 469.7 m | 91.5% | DFP 2013 · 12/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 558.1 m | R$ 581.3 m | 4.0% | DFP 2013 · 12/03/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ -100.0 m | R$ -98.6 m | 1.4% | DFP 2014 · 12/03/2015 |
| 2019 | equity (BPP 2.03) | R$ 31.4 m | R$ 51.1 m | 38.5% | DFP 2020 · 26/03/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ 31.4 m | R$ 51.1 m | 38.5% | DFP 2020 · 26/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ -152.9 m | R$ -148.0 m | 3.2% | DFP 2020 · 26/03/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ 653.2 m | R$ 664.6 m | 1.7% | DFP 2020 · 26/03/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 653.2 m | R$ 664.6 m | 1.7% | DFP 2020 · 26/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 653.2 m | R$ 664.6 m | 1.7% | DFP 2020 · 26/03/2021 |
| 2019 | net profit (DRE 3.11) | R$ 653.2 m | R$ 664.6 m | 1.7% | DFP 2020 · 26/03/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ -621.8 m | R$ -613.6 m | 1.3% | DFP 2020 · 26/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 905.7 m | R$ 917.1 m | 1.2% | DFP 2020 · 26/03/2021 |
| 2019 | total assets (BPA 1) | R$ 1.58 bn | R$ 1.60 bn | 1.2% | DFP 2020 · 26/03/2021 |
| 2019 | total liabilities (BPP 2) | R$ 1.58 bn | R$ 1.60 bn | 1.2% | DFP 2020 · 26/03/2021 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 111.1 m | R$ 128.0 m | 13.2% | DFP 2024 · 24/03/2025 |
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.
FHER3 — 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.