Dados B3 › Restatements
Has GAFISA SA (GFSA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2015, 2017, 2020, 2023 came back with different figures in the following year's annual filing — 70 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | profit before taxes (DRE 3.07) | R$ 409.4 m | R$ 255.4 m | 37.6% | DFP 2011 · 19/04/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 416.1 m | R$ 264.6 m | 36.4% | DFP 2011 · 19/04/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 416.1 m | R$ 264.6 m | 36.4% | DFP 2011 · 19/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 416.1 m | R$ 264.6 m | 36.4% | DFP 2011 · 19/04/2012 |
| 2010 | net profit (DRE 3.11) | R$ 416.1 m | R$ 264.6 m | 36.4% | DFP 2011 · 19/04/2012 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 416.1 m | R$ 264.6 m | 36.4% | DFP 2011 · 19/04/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 425.7 m | R$ 271.7 m | 36.2% | DFP 2011 · 19/04/2012 |
| 2010 | income taxes (DRE 3.08) | R$ 6.7 m | R$ 9.2 m | 27.4% | DFP 2011 · 19/04/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 315.7 m | R$ 268.6 m | 14.9% | DFP 2011 · 19/04/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -2.63 bn | R$ -2.46 bn | 6.6% | DFP 2011 · 19/04/2012 |
| 2010 | total assets (BPA 1) | R$ 7.01 bn | R$ 6.70 bn | 4.3% | DFP 2011 · 19/04/2012 |
| 2010 | total liabilities (BPP 2) | R$ 7.01 bn | R$ 6.70 bn | 4.3% | DFP 2011 · 19/04/2012 |
| 2010 | equity (BPP 2.03) | R$ 3.72 bn | R$ 3.57 bn | 4.1% | DFP 2011 · 19/04/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 3.72 bn | R$ 3.57 bn | 4.1% | DFP 2011 · 19/04/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 1.23 bn | R$ 1.19 bn | 3.8% | DFP 2011 · 19/04/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -648.6 m | R$ -656.0 m | 1.1% | DFP 2011 · 19/04/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 1.01 bn | R$ 1.01 bn | 0.8% | DFP 2011 · 19/04/2012 |
| 2010 | current assets (BPA 1.01) | R$ 2.84 bn | R$ 2.82 bn | 0.7% | DFP 2011 · 19/04/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -819.4 m | R$ -808.7 m | 1.3% | DFP 2012 · 11/03/2013 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 44.8 m | R$ -55.2 m | 181.2% | DFP 2013 · 26/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -41.2 m | R$ -20.2 m | 51.0% | DFP 2013 · 26/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 1.01 bn | R$ 528.3 m | 47.8% | DFP 2013 · 26/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -124.5 m | R$ -224.5 m | 44.5% | DFP 2013 · 26/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -127.3 m | R$ -227.3 m | 44.0% | DFP 2013 · 26/02/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 3.95 bn | R$ 2.81 bn | 29.0% | DFP 2013 · 26/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -2.94 bn | R$ -2.28 bn | 22.6% | DFP 2013 · 26/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 1.16 bn | R$ 960.3 m | 17.1% | DFP 2013 · 26/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 7.22 bn | R$ 6.41 bn | 11.3% | DFP 2013 · 26/02/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 2.88 bn | R$ 2.64 bn | 8.3% | DFP 2013 · 26/02/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ 21.6 m | R$ 19.9 m | 7.9% | DFP 2013 · 26/02/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 1.05 bn | R$ 979.8 m | 7.1% | DFP 2013 · 26/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 627.1 m | R$ 588.0 m | 6.2% | DFP 2013 · 26/02/2014 |
| 2012 | total assets (BPA 1) | R$ 9.07 bn | R$ 8.71 bn | 4.0% | DFP 2013 · 26/02/2014 |
| 2012 | total liabilities (BPP 2) | R$ 9.07 bn | R$ 8.71 bn | 4.0% | DFP 2013 · 26/02/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 2.76 bn | R$ 2.68 bn | 2.8% | DFP 2013 · 26/02/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -124.5 m | R$ -127.0 m | 2.0% | DFP 2013 · 26/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -124.5 m | R$ -127.0 m | 2.0% | DFP 2013 · 26/02/2014 |
| 2012 | net profit (DRE 3.11) | R$ -124.5 m | R$ -127.0 m | 2.0% | DFP 2013 · 26/02/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -124.5 m | R$ -127.0 m | 2.0% | DFP 2013 · 26/02/2014 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 147.9 m | R$ 150.4 m | 1.7% | DFP 2013 · 26/02/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 556.3 m | R$ 550.6 m | 1.0% | DFP 2013 · 26/02/2014 |
| 2015 | income taxes (DRE 3.08) | R$ -7.2 m | R$ -658 k | 90.8% | DFP 2016 · 09/05/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ 62.7 m | R$ 32.4 m | 48.3% | DFP 2016 · 09/05/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ 74.4 m | R$ 44.1 m | 40.7% | DFP 2016 · 09/05/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 626.8 m | R$ 381.4 m | 39.1% | DFP 2016 · 09/05/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 2.29 bn | R$ 1.44 bn | 37.1% | DFP 2016 · 09/05/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -1.67 bn | R$ -1.06 bn | 36.3% | DFP 2016 · 09/05/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 116.3 m | R$ 85.9 m | 26.1% | DFP 2016 · 09/05/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 91.7 m | R$ 104.6 m | 12.3% | DFP 2016 · 09/05/2017 |
| 2017 | gross profit (DRE 3.03) | R$ -193.3 m | R$ -103.7 m | 46.4% | DFP 2018 · 03/04/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 439.3 m | R$ 616.6 m | 28.8% | DFP 2018 · 03/04/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -632.5 m | R$ -720.3 m | 12.2% | DFP 2018 · 03/04/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ -849.9 m | R$ -760.2 m | 10.5% | DFP 2018 · 03/04/2019 |
| 2017 | net profit (DRE 3.11) | R$ -849.9 m | R$ -760.2 m | 10.5% | DFP 2018 · 03/04/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -849.9 m | R$ -760.2 m | 10.5% | DFP 2018 · 03/04/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -850.1 m | R$ -760.5 m | 10.5% | DFP 2018 · 03/04/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ -854.0 m | R$ -764.4 m | 10.5% | DFP 2018 · 03/04/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -948.0 m | R$ -858.4 m | 9.5% | DFP 2018 · 03/04/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -974.0 m | R$ -884.3 m | 9.2% | DFP 2018 · 03/04/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 1.93 bn | R$ 1.79 bn | 6.9% | DFP 2018 · 03/04/2019 |
| 2017 | equity (BPP 2.03) | R$ 755.6 m | R$ 711.2 m | 5.9% | DFP 2018 · 03/04/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 755.6 m | R$ 711.2 m | 5.9% | DFP 2018 · 03/04/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 1.98 bn | R$ 2.03 bn | 2.1% | DFP 2018 · 03/04/2019 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ 3.6 m | R$ 5.9 m | 39.4% | DFP 2021 · 19/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ -69.4 m | R$ -67.1 m | 3.4% | DFP 2021 · 19/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ -77.0 m | R$ -74.7 m | 3.0% | DFP 2021 · 19/03/2022 |
| 2020 | net profit (DRE 3.11) | R$ -77.0 m | R$ -74.7 m | 3.0% | DFP 2021 · 19/03/2022 |
| 2023 | internal changes in equity (DMPL 5.06) | R$ -81.3 m | R$ 0 k | 100.0% | DFP 2024 · 27/03/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ -114.2 m | R$ -195.5 m | 41.6% | DFP 2024 · 27/03/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -114.2 m | R$ -195.5 m | 41.6% | 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.
GFSA3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.