Dados B3 › Restatements
Has HIDROVIAS DO BRASIL S.A. (HBSA3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2015, 2016, 2018, 2021, 2024 came back with different figures in the following year's annual filing — 42 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 1.2 m | R$ 0 k | 100.0% | DFP 2013 · 07/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 246 k | R$ 0 k | 100.0% | DFP 2013 · 07/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 4.2 m | R$ 0 k | 100.0% | DFP 2013 · 07/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -2.4 m | R$ 0 k | 100.0% | DFP 2013 · 07/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 1.7 m | R$ 0 k | 100.0% | DFP 2013 · 07/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 161.6 m | R$ 159.3 m | 1.5% | DFP 2013 · 07/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 118.6 m | R$ 116.9 m | 1.4% | DFP 2013 · 07/03/2014 |
| 2012 | total assets (BPA 1) | R$ 232.6 m | R$ 230.5 m | 0.9% | DFP 2013 · 07/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 232.6 m | R$ 230.5 m | 0.9% | DFP 2013 · 07/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -44.3 m | R$ -44.6 m | 0.8% | DFP 2013 · 07/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 3.9 m | R$ 3.9 m | 0.5% | DFP 2013 · 07/03/2014 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ -47.2 m | R$ -43.8 m | 7.4% | DFP 2016 · 22/12/2017 |
| 2016 | total assets (BPA 1) | R$ 3.68 bn | R$ 3.56 bn | 3.4% | DFP 2017 · 02/04/2018 |
| 2016 | total liabilities (BPP 2) | R$ 3.68 bn | R$ 3.56 bn | 3.4% | DFP 2017 · 02/04/2018 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 57.0 m | R$ -69.5 m | 182.1% | DFP 2019 · 19/02/2020 |
| 2018 | internal changes in equity (DMPL 5.06) | R$ -134.4 m | R$ 0 k | 100.0% | DFP 2019 · 19/02/2020 |
| 2018 | transactions with shareholders (DMPL 5.04) | R$ 247.3 m | R$ 112.9 m | 54.4% | DFP 2019 · 19/02/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 162.1 m | R$ 182.1 m | 11.0% | DFP 2019 · 19/02/2020 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 85.6 m | R$ 89.6 m | 4.5% | DFP 2022 · 21/03/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ -302.6 m | R$ -298.6 m | 1.3% | DFP 2022 · 21/03/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ -343.1 m | R$ -339.1 m | 1.2% | DFP 2022 · 21/03/2023 |
| 2021 | net profit (DRE 3.11) | R$ -343.1 m | R$ -339.1 m | 1.2% | DFP 2022 · 21/03/2023 |
| 2024 | gross profit (DRE 3.03) | R$ 6.4 m | R$ 269.5 m | 97.6% | DFP 2025 · 02/03/2026 |
| 2024 | income taxes (DRE 3.08) | R$ -59.4 m | R$ -3.2 m | 94.5% | DFP 2025 · 02/03/2026 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ -205.0 m | R$ -12.5 m | 93.9% | DFP 2025 · 02/03/2026 |
| 2024 | short-term borrowings (BPP 2.01.04) | R$ 98.8 m | R$ 32.0 m | 67.6% | DFP 2025 · 02/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -1.35 bn | R$ -1.16 bn | 13.6% | DFP 2025 · 02/03/2026 |
| 2024 | net income plus OCI (DMPL 5.05) | R$ -438.4 m | R$ -386.1 m | 11.9% | DFP 2025 · 02/03/2026 |
| 2024 | current liabilities (BPP 2.01) | R$ 640.5 m | R$ 573.9 m | 10.4% | DFP 2025 · 02/03/2026 |
| 2024 | equity (BPP 2.03) | R$ 948.1 m | R$ 1.05 bn | 9.9% | DFP 2025 · 02/03/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 948.1 m | R$ 1.05 bn | 9.9% | DFP 2025 · 02/03/2026 |
| 2024 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -621.7 m | R$ -569.4 m | 8.4% | DFP 2025 · 02/03/2026 |
| 2024 | net profit (DRE 3.11) | R$ -621.7 m | R$ -569.4 m | 8.4% | DFP 2025 · 02/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ -469.9 m | R$ -436.5 m | 7.1% | DFP 2025 · 02/03/2026 |
| 2024 | long-term borrowings (BPP 2.02.01) | R$ 911.2 m | R$ 978.0 m | 6.8% | DFP 2025 · 02/03/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 1.35 bn | R$ 1.43 bn | 5.6% | DFP 2025 · 02/03/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ -602.1 m | R$ -575.0 m | 4.5% | DFP 2025 · 02/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ -621.7 m | R$ -594.6 m | 4.4% | DFP 2025 · 02/03/2026 |
| 2024 | opening equity (DMPL 5.03) | R$ 1.38 bn | R$ 1.44 bn | 3.6% | DFP 2025 · 02/03/2026 |
| 2024 | total assets (BPA 1) | R$ 2.88 bn | R$ 2.99 bn | 3.5% | DFP 2025 · 02/03/2026 |
| 2024 | total liabilities (BPP 2) | R$ 2.88 bn | R$ 2.99 bn | 3.5% | DFP 2025 · 02/03/2026 |
| 2024 | current assets (BPA 1.01) | R$ 555.0 m | R$ 559.7 m | 0.8% | DFP 2025 · 02/03/2026 |
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.
HBSA3 — 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.