Dados B3 › Restatements
Has GERDAU S.A. (GGBR4) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012 came back with different figures in the following year's annual filing — 4 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | net income plus OCI (DMPL 5.05) | R$ 1.59 bn | R$ 2.61 bn | 39.0% | DFP 2012 · 21/02/2013 |
| 2011 | opening equity (DMPL 5.03) | R$ 20.49 bn | R$ 19.47 bn | 5.0% | DFP 2012 · 21/02/2013 |
| 2012 | gross profit (DRE 3.03) | R$ 175.2 m | R$ 141.9 m | 19.0% | DFP 2013 · 21/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.41 bn | R$ -1.44 bn | 2.3% | DFP 2013 · 21/02/2014 |
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.
GGBR4 — 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 23:59 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 23:59 UTC. If this does not match /saude, you are reading a cached copy.