Dados B3 › Restatements
Has COMPANHIA CELG DE PARTICIPAÇÕES - CELGPAR (GPAR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015, 2018, 2019, 2020, 2021, 2023 came back with different figures in the following year's annual filing — 79 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | transactions with shareholders (DMPL 5.04) | R$ 2.2 m | R$ -86 k | 104.0% | DFP 2011 · 14/06/2012 |
| 2010 | opening equity (DMPL 5.03) | R$ 153.6 m | R$ 152.6 m | 0.7% | DFP 2011 · 14/06/2012 |
| 2010 | equity (BPP 2.03) | R$ -628.4 m | R$ -631.7 m | 0.5% | DFP 2011 · 14/06/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ -628.4 m | R$ -631.7 m | 0.5% | DFP 2011 · 14/06/2012 |
| 2011 | net income plus OCI (DMPL 5.05) | R$ -662.3 m | R$ -724.6 m | 8.6% | DFP 2012 · 18/06/2013 |
| 2011 | equity (BPP 2.03) | R$ -1.29 bn | R$ -1.36 bn | 4.6% | DFP 2012 · 18/06/2013 |
| 2011 | closing equity (DMPL 5.07) | R$ -1.29 bn | R$ -1.36 bn | 4.6% | DFP 2012 · 18/06/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 1.58 bn | R$ 1.64 bn | 3.8% | DFP 2012 · 18/06/2013 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 3.6 m | R$ 833 k | 76.7% | DFP 2013 · 28/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -583 k | R$ -160 k | 72.6% | DFP 2013 · 28/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 41.3 m | R$ 15.3 m | 63.0% | DFP 2013 · 28/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 1.4 m | R$ 912 k | 34.7% | DFP 2013 · 28/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 25.7 m | R$ 17.4 m | 32.5% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 71.2 m | R$ 59.2 m | 16.9% | DFP 2013 · 28/03/2014 |
| 2012 | total assets (BPA 1) | R$ 459.6 m | R$ 419.8 m | 8.7% | DFP 2013 · 28/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 459.6 m | R$ 419.8 m | 8.7% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -45.5 m | R$ -41.8 m | 8.1% | DFP 2013 · 28/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 43.8 m | R$ 41.1 m | 6.1% | DFP 2013 · 28/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 115.3 m | R$ 110.6 m | 4.0% | DFP 2013 · 28/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.09 bn | R$ 1.08 bn | 0.8% | DFP 2013 · 28/03/2014 |
| 2014 | current liabilities (BPP 2.01) | R$ 23.5 m | R$ 20.5 m | 13.0% | DFP 2015 · 28/03/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 11.5 m | R$ 10.7 m | 6.8% | DFP 2015 · 28/03/2016 |
| 2014 | net revenue (DRE 3.01) | R$ 52.1 m | R$ 50.8 m | 2.4% | DFP 2015 · 28/03/2016 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -40.6 m | R$ -40.1 m | 1.1% | DFP 2015 · 28/03/2016 |
| 2014 | current assets (BPA 1.01) | R$ 225.5 m | R$ 223.6 m | 0.8% | DFP 2015 · 28/03/2016 |
| 2015 | current assets (BPA 1.01) | R$ 205.4 m | R$ 206.8 m | 0.7% | DFP 2016 · 28/03/2017 |
| 2018 | total assets (BPA 1) | R$ 1.07 bn | R$ 1.06 bn | 1.1% | DFP 2019 · 17/04/2020 |
| 2018 | total liabilities (BPP 2) | R$ 1.07 bn | R$ 1.06 bn | 1.1% | DFP 2019 · 17/04/2020 |
| 2018 | equity (BPP 2.03) | R$ -1.71 bn | R$ -1.73 bn | 0.7% | DFP 2019 · 17/04/2020 |
| 2019 | total assets (BPA 1) | R$ 1.13 bn | R$ 1.36 bn | 17.2% | DFP 2020 · 31/03/2021 |
| 2019 | total liabilities (BPP 2) | R$ 1.13 bn | R$ 1.36 bn | 17.2% | DFP 2020 · 31/03/2021 |
| 2019 | current assets (BPA 1.01) | R$ 426.4 m | R$ 365.7 m | 14.2% | DFP 2020 · 31/03/2021 |
| 2019 | equity (BPP 2.03) | R$ -1.66 bn | R$ -1.43 bn | 14.1% | DFP 2020 · 31/03/2021 |
| 2020 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 5.9 m | 100.0% | DFP 2021 · 20/04/2022 |
| 2020 | cash and equivalents (BPA 1.01.01) | R$ 5.9 m | R$ 11 k | 99.8% | DFP 2021 · 20/04/2022 |
| 2020 | equity (BPP 2.03) | R$ 1.42 bn | R$ 1.46 bn | 2.5% | DFP 2021 · 20/04/2022 |
| 2020 | total assets (BPA 1) | R$ 1.46 bn | R$ 1.50 bn | 2.4% | DFP 2021 · 20/04/2022 |
| 2020 | total liabilities (BPP 2) | R$ 1.46 bn | R$ 1.50 bn | 2.4% | DFP 2021 · 20/04/2022 |
| 2021 | current assets (BPA 1.01) | R$ 485.8 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | R$ 2.7 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | financial investments (BPA 1.01.02) | R$ 255.2 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | current liabilities (BPP 2.01) | R$ 119.1 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | short-term borrowings (BPP 2.01.04) | R$ 12.1 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | long-term borrowings (BPP 2.02.01) | R$ 85.1 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | net revenue (DRE 3.01) | R$ 270.9 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -57.9 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 213.0 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 221.3 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 221.2 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | income taxes (DRE 3.08) | R$ -70.1 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 151.0 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | net profit (DRE 3.11) | R$ 169.8 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 169.8 m | R$ 0 k | 100.0% | DFP 2022 · 28/03/2023 |
| 2021 | equity (BPP 2.03) | R$ 1.59 bn | R$ 1.56 bn | 1.6% | DFP 2022 · 28/03/2023 |
| 2021 | total assets (BPA 1) | R$ 1.70 bn | R$ 1.67 bn | 1.5% | DFP 2022 · 28/03/2023 |
| 2021 | total liabilities (BPP 2) | R$ 1.70 bn | R$ 1.67 bn | 1.5% | DFP 2022 · 28/03/2023 |
| 2023 | total assets (BPA 1) | R$ 0 k | R$ 805.3 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | current assets (BPA 1.01) | R$ 0 k | R$ 244.8 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | cash and equivalents (BPA 1.01.01) | R$ 0 k | R$ 99 k | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 196.2 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | total liabilities (BPP 2) | R$ 0 k | R$ 805.3 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | current liabilities (BPP 2.01) | R$ 0 k | R$ 9.4 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | short-term borrowings (BPP 2.01.04) | R$ 0 k | R$ 3.1 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | long-term borrowings (BPP 2.02.01) | R$ 0 k | R$ 13.1 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | equity (BPP 2.03) | R$ 0 k | R$ 746.1 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | opening equity (DMPL 5.03) | R$ 0 k | R$ 617.6 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | transactions with shareholders (DMPL 5.04) | R$ 0 k | R$ 79.8 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ 0 k | R$ 48.7 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ 48.7 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ 0 k | R$ 746.1 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | cost of goods and services (DRE 3.02) | R$ 0 k | R$ -9.4 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ 0 k | R$ 22.0 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ 0 k | R$ 57.9 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | income taxes (DRE 3.08) | R$ 0 k | R$ -9.2 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ 0 k | R$ 48.7 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | net profit (DRE 3.11) | R$ 0 k | R$ 48.7 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ 48.7 m | 100.0% | DFP 2024 · 02/04/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 6.9 m | R$ 9.7 m | 28.8% | DFP 2024 · 02/04/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 14.2 m | R$ 17.0 m | 16.4% | DFP 2024 · 02/04/2025 |
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.
GPAR3 — 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 23:57 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 23:57 UTC. If this does not match /saude, you are reading a cached copy.