Dados B3 › Restatements
Has HBR REALTY EMPREENDIMENTOS IMOBILIÁRIOS S.A. (HBRE3) ever restated its financial statements? In which years?
Yes: the statements for 2020, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 4 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2020 | current liabilities (BPP 2.01) | R$ 76.5 m | R$ 89.9 m | 14.9% | DFP 2021 · 28/03/2022 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 164.5 m | R$ 89.8 m | 45.4% | DFP 2023 · 29/02/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 52.0 m | R$ 50.1 m | 3.6% | DFP 2024 · 11/03/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ -4.2 m | R$ -5.5 m | 23.0% | DFP 2025 · 05/03/2026 |
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.
HBRE3 — 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 23:58 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 23:58 UTC. If this does not match /saude, you are reading a cached copy.