Dados B3 › Restatements
Has HELBOR EMPREENDIMENTOS S/A (HBOR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2019, 2021 came back with different figures in the following year's annual filing — 39 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 143.6 m | R$ -6.4 m | 104.5% | DFP 2011 · 14/03/2012 |
| 2010 | current assets (BPA 1.01) | R$ 145.4 m | R$ 136.4 m | 6.2% | DFP 2011 · 14/03/2012 |
| 2011 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 20.3 m | 100.0% | DFP 2012 · 25/03/2013 |
| 2011 | cash and equivalents (BPA 1.01.01) | R$ 44.4 m | R$ 24.0 m | 45.8% | DFP 2012 · 25/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -69.5 m | R$ -89.8 m | 22.6% | DFP 2012 · 25/03/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -8.8 m | R$ -154.7 m | 94.3% | DFP 2013 · 18/03/2014 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 90.3 m | R$ 386.9 m | 76.7% | DFP 2013 · 18/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 317.8 m | R$ 459.8 m | 30.9% | DFP 2013 · 18/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 296.8 m | R$ 429.0 m | 30.8% | DFP 2013 · 18/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 296.8 m | R$ 429.0 m | 30.8% | DFP 2013 · 18/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 319.8 m | R$ 452.0 m | 29.2% | DFP 2013 · 18/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 351.1 m | R$ 494.0 m | 28.9% | DFP 2013 · 18/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 471.0 m | R$ 631.1 m | 25.4% | DFP 2013 · 18/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.13 bn | R$ 1.42 bn | 20.8% | DFP 2013 · 18/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.13 bn | R$ 1.42 bn | 20.8% | DFP 2013 · 18/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 1.43 bn | R$ 1.77 bn | 19.2% | DFP 2013 · 18/03/2014 |
| 2012 | total assets (BPA 1) | R$ 3.45 bn | R$ 4.19 bn | 17.6% | DFP 2013 · 18/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 3.45 bn | R$ 4.19 bn | 17.6% | DFP 2013 · 18/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -100.6 m | R$ -121.9 m | 17.5% | DFP 2013 · 18/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 909.0 m | R$ 1.09 bn | 17.0% | DFP 2013 · 18/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -54.3 m | R$ -65.0 m | 16.5% | DFP 2013 · 18/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -961.3 m | R$ -1.14 bn | 15.8% | DFP 2013 · 18/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 553.7 m | R$ 640.5 m | 13.6% | DFP 2013 · 18/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 2.23 bn | R$ 2.55 bn | 12.3% | DFP 2013 · 18/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 974.7 m | R$ 1.09 bn | 10.6% | DFP 2013 · 18/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 466.1 m | R$ 518.3 m | 10.1% | DFP 2013 · 18/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 100.9 m | R$ 111.4 m | 9.4% | DFP 2013 · 18/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 275.5 m | R$ 295.4 m | 6.7% | DFP 2013 · 18/03/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ -40.6 m | R$ -38.7 m | 4.9% | DFP 2014 · 24/03/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 193.9 m | R$ 197.1 m | 1.6% | DFP 2014 · 24/03/2015 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -6.0 m | R$ -4.1 m | 30.8% | DFP 2015 · 30/03/2016 |
| 2014 | net revenue (DRE 3.01) | R$ 16.3 m | R$ 14.4 m | 11.3% | DFP 2015 · 30/03/2016 |
| 2019 | current liabilities (BPP 2.01) | R$ 1.27 bn | R$ 1.02 bn | 19.9% | DFP 2020 · 08/04/2021 |
| 2019 | net profit (DRE 3.11) | R$ -104.2 m | R$ -88.8 m | 14.8% | DFP 2020 · 08/04/2021 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 109.2 m | R$ -97.5 m | 189.3% | DFP 2022 · 28/03/2023 |
| 2021 | current liabilities (BPP 2.01) | R$ 846.8 m | R$ 902.3 m | 6.2% | DFP 2022 · 28/03/2023 |
| 2021 | total assets (BPA 1) | R$ 4.31 bn | R$ 4.37 bn | 1.5% | DFP 2022 · 28/03/2023 |
| 2021 | total liabilities (BPP 2) | R$ 4.31 bn | R$ 4.37 bn | 1.5% | DFP 2022 · 28/03/2023 |
| 2021 | current assets (BPA 1.01) | R$ 2.67 bn | R$ 2.71 bn | 1.4% | DFP 2022 · 28/03/2023 |
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.
HBOR3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.