Dados B3 › Restatements
Has HAPVIDA PARTICIPAÇÕES E INVESTIMENTOS S.A. (HAPV3) ever restated its financial statements? In which years?
Yes: the statements for 2017, 2019, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 43 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2017 | current assets (BPA 1.01) | R$ 1.52 bn | R$ 1.24 bn | 18.4% | DFP 2018 · 14/03/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 1.82 bn | R$ 1.54 bn | 15.3% | DFP 2018 · 14/03/2019 |
| 2017 | total assets (BPA 1) | R$ 2.61 bn | R$ 2.34 bn | 10.7% | DFP 2018 · 14/03/2019 |
| 2017 | total liabilities (BPP 2) | R$ 2.61 bn | R$ 2.34 bn | 10.7% | DFP 2018 · 14/03/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 1.61 bn | R$ 1.59 bn | 1.4% | DFP 2018 · 14/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -2.24 bn | R$ -2.26 bn | 1.0% | DFP 2018 · 14/03/2019 |
| 2019 | current assets (BPA 1.01) | R$ 2.16 bn | R$ 2.22 bn | 2.5% | DFP 2020 · 23/03/2021 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 212.4 m | R$ 251.5 m | 15.5% | DFP 2022 · 28/02/2023 |
| 2021 | total assets (BPA 1) | R$ 21.03 bn | R$ 21.36 bn | 1.5% | DFP 2022 · 28/02/2023 |
| 2021 | total liabilities (BPP 2) | R$ 21.03 bn | R$ 21.36 bn | 1.5% | DFP 2022 · 28/02/2023 |
| 2022 | gross profit (DRE 3.03) | R$ 5.66 bn | R$ -1.1 m | 100.0% | DFP 2023 · 13/05/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ -1.72 bn | 100.0% | DFP 2023 · 13/05/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -572.7 m | R$ -1.36 bn | 57.8% | DFP 2023 · 13/05/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -777.2 m | R$ -1.72 bn | 54.8% | DFP 2023 · 13/05/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ -777.2 m | R$ -1.72 bn | 54.8% | DFP 2023 · 13/05/2024 |
| 2022 | net profit (DRE 3.11) | R$ -777.2 m | R$ -1.72 bn | 54.8% | DFP 2023 · 13/05/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ -819.4 m | R$ -1.76 bn | 53.5% | DFP 2023 · 13/05/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ -1.31 bn | R$ -2.09 bn | 37.5% | DFP 2023 · 13/05/2024 |
| 2022 | income taxes (DRE 3.08) | R$ 529.9 m | R$ 373.0 m | 29.6% | DFP 2023 · 13/05/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -18.09 bn | R$ -23.81 bn | 24.0% | DFP 2023 · 13/05/2024 |
| 2022 | current liabilities (BPP 2.01) | R$ 7.47 bn | R$ 6.59 bn | 11.8% | DFP 2023 · 13/05/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ 10.57 bn | R$ 11.69 bn | 9.6% | DFP 2023 · 13/05/2024 |
| 2022 | current assets (BPA 1.01) | R$ 7.93 bn | R$ 7.60 bn | 4.2% | DFP 2023 · 13/05/2024 |
| 2022 | total assets (BPA 1) | R$ 73.21 bn | R$ 71.86 bn | 1.9% | DFP 2023 · 13/05/2024 |
| 2022 | total liabilities (BPP 2) | R$ 73.21 bn | R$ 71.86 bn | 1.9% | DFP 2023 · 13/05/2024 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ -100.0 m | R$ 51.0 m | 151.0% | DFP 2024 · 19/03/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ -731.5 m | R$ -588.8 m | 19.5% | DFP 2024 · 19/03/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -757.9 m | R$ -615.2 m | 18.8% | DFP 2024 · 19/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ -757.9 m | R$ -615.2 m | 18.8% | DFP 2024 · 19/03/2025 |
| 2023 | net profit (DRE 3.11) | R$ -757.9 m | R$ -615.2 m | 18.8% | DFP 2024 · 19/03/2025 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -757.9 m | R$ -615.2 m | 18.8% | DFP 2024 · 19/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ -1.18 bn | R$ -1.01 bn | 14.3% | DFP 2024 · 19/03/2025 |
| 2023 | transactions with shareholders (DMPL 5.04) | R$ 1.06 bn | R$ 978.5 m | 7.4% | DFP 2024 · 19/03/2025 |
| 2023 | current liabilities (BPP 2.01) | R$ 6.67 bn | R$ 6.25 bn | 6.4% | DFP 2024 · 19/03/2025 |
| 2023 | income taxes (DRE 3.08) | R$ 423.4 m | R$ 397.0 m | 6.2% | DFP 2024 · 19/03/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 3.04 bn | R$ 3.18 bn | 4.5% | DFP 2024 · 19/03/2025 |
| 2023 | current assets (BPA 1.01) | R$ 1.30 bn | R$ 1.32 bn | 1.7% | DFP 2024 · 19/03/2025 |
| 2023 | equity (BPP 2.03) | R$ 49.25 bn | R$ 49.68 bn | 0.9% | DFP 2024 · 19/03/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ 49.25 bn | R$ 49.68 bn | 0.9% | DFP 2024 · 19/03/2025 |
| 2023 | opening equity (DMPL 5.03) | R$ 48.93 bn | R$ 49.29 bn | 0.7% | DFP 2024 · 19/03/2025 |
| 2023 | total assets (BPA 1) | R$ 58.96 bn | R$ 59.39 bn | 0.7% | DFP 2024 · 19/03/2025 |
| 2023 | total liabilities (BPP 2) | R$ 58.96 bn | R$ 59.39 bn | 0.7% | DFP 2024 · 19/03/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 27.77 bn | R$ 27.95 bn | 0.6% | DFP 2024 · 19/03/2025 |
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.
HAPV3 — 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.