Dados B3 › Restatements
Has GENERAL SHOPPING E OUTLETS DO BRASIL BRASIL S.A. (GSHP3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013 came back with different figures in the following year's annual filing — 20 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | R$ 538.7 m | R$ 629.7 m | 14.5% | DFP 2012 · 04/04/2013 |
| 2011 | total liabilities (BPP 2) | R$ 538.7 m | R$ 629.7 m | 14.5% | DFP 2012 · 04/04/2013 |
| 2012 | current liabilities (BPP 2.01) | R$ 157.2 m | R$ 163.3 m | 3.8% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -38.0 m | R$ -37.4 m | 1.5% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 182.4 m | R$ 181.3 m | 0.6% | DFP 2013 · 28/03/2014 |
| 2013 | equity (BPP 2.03) | R$ 125.3 m | R$ 1.52 bn | 91.8% | DFP 2014 · 30/03/2015 |
| 2013 | closing equity (DMPL 5.07) | R$ 125.3 m | R$ 1.52 bn | 91.8% | DFP 2014 · 30/03/2015 |
| 2013 | opening equity (DMPL 5.03) | R$ 242.9 m | R$ 1.65 bn | 85.3% | DFP 2014 · 30/03/2015 |
| 2013 | total assets (BPA 1) | R$ 681.7 m | R$ 1.79 bn | 61.9% | DFP 2014 · 30/03/2015 |
| 2013 | total liabilities (BPP 2) | R$ 681.7 m | R$ 1.79 bn | 61.9% | DFP 2014 · 30/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -47.6 m | R$ -30.9 m | 35.2% | DFP 2014 · 30/03/2015 |
| 2013 | income taxes (DRE 3.08) | R$ -27.7 m | R$ -36.0 m | 23.2% | DFP 2014 · 30/03/2015 |
| 2013 | gross profit (DRE 3.03) | R$ 172.0 m | R$ 188.7 m | 8.9% | DFP 2014 · 30/03/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ -111.1 m | R$ -119.9 m | 7.3% | DFP 2014 · 30/03/2015 |
| 2013 | net income plus OCI (DMPL 5.05) | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | net profit (DRE 3.11) | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
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.
GSHP3 — 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.