Dados B3 › Restatements
Has HAGA S.A. INDÚSTRIA E COMÉRCIO (HAGA4) ever restated its financial statements? In which years?
Yes: the statements for 2014, 2018 came back with different figures in the following year's annual filing — 16 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2014 | equity (BPP 2.03) | R$ -84.3 m | R$ -88.0 m | 4.2% | DFP 2015 · 28/03/2016 |
| 2014 | closing equity (DMPL 5.07) | R$ -84.3 m | R$ -88.0 m | 4.2% | DFP 2015 · 28/03/2016 |
| 2014 | opening equity (DMPL 5.03) | R$ -89.3 m | R$ -93.0 m | 3.9% | DFP 2015 · 28/03/2016 |
| 2018 | income taxes (DRE 3.08) | R$ -556 k | R$ -1.7 m | 67.8% | DFP 2019 · 20/03/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 6.0 m | R$ 4.8 m | 19.6% | DFP 2019 · 20/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 6.0 m | R$ 4.8 m | 19.6% | DFP 2019 · 20/03/2020 |
| 2018 | net profit (DRE 3.11) | R$ 6.0 m | R$ 4.8 m | 19.6% | DFP 2019 · 20/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 6.0 m | R$ 4.8 m | 19.6% | DFP 2019 · 20/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 6.1 m | R$ 4.9 m | 19.1% | DFP 2019 · 20/03/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 6.1 m | R$ 5.0 m | 19.0% | DFP 2019 · 20/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 7.5 m | R$ 6.3 m | 15.7% | DFP 2019 · 20/03/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 23.4 m | R$ 24.6 m | 4.8% | DFP 2019 · 20/03/2020 |
| 2018 | total assets (BPA 1) | R$ 58.5 m | R$ 57.3 m | 2.0% | DFP 2019 · 20/03/2020 |
| 2018 | total liabilities (BPP 2) | R$ 58.5 m | R$ 57.3 m | 2.0% | DFP 2019 · 20/03/2020 |
| 2018 | equity (BPP 2.03) | R$ -76.8 m | R$ -78.0 m | 1.5% | DFP 2019 · 20/03/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ -76.8 m | R$ -78.0 m | 1.5% | DFP 2019 · 20/03/2020 |
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.
HAGA4 — 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.