Dados B3 › Restatements
Has COMPANHIIA HABITASUL DE PARTICIPAÇÕES (HBTS5) ever restated its financial statements? In which years?
Yes: the statements for 2013, 2019, 2020, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 19 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2013 | financial investments (BPA 1.01.02) | R$ 6 k | R$ 0 k | 100.0% | DFP 2014 · 30/03/2015 |
| 2013 | cash and equivalents (BPA 1.01.01) | R$ 12 k | R$ 18 k | 33.3% | DFP 2014 · 30/03/2015 |
| 2013 | total assets (BPA 1) | R$ 1.32 bn | R$ 1.31 bn | 1.2% | DFP 2014 · 30/03/2015 |
| 2013 | total liabilities (BPP 2) | R$ 1.32 bn | R$ 1.31 bn | 1.2% | DFP 2014 · 30/03/2015 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -8.6 m | R$ -4.2 m | 50.6% | DFP 2020 · 29/03/2021 |
| 2019 | net revenue (DRE 3.01) | R$ -6.8 m | R$ -12.4 m | 44.8% | DFP 2020 · 29/03/2021 |
| 2019 | gross profit (DRE 3.03) | R$ -15.4 m | R$ -16.6 m | 7.3% | DFP 2020 · 29/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ -103.0 m | R$ -100.8 m | 2.1% | DFP 2020 · 29/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ -122.5 m | R$ -120.2 m | 1.9% | DFP 2020 · 29/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ -114.0 m | R$ -111.9 m | 1.8% | DFP 2020 · 29/03/2021 |
| 2019 | income taxes (DRE 3.08) | R$ 19.5 m | R$ 19.4 m | 0.6% | DFP 2020 · 29/03/2021 |
| 2020 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 12.1 m | 100.0% | DFP 2021 · 28/03/2022 |
| 2020 | cash and equivalents (BPA 1.01.01) | R$ 12.1 m | R$ 1 k | 100.0% | DFP 2021 · 28/03/2022 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 13.5 m | R$ -3.6 m | 126.5% | DFP 2023 · 22/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 62.9 m | R$ 0 k | 100.0% | DFP 2023 · 22/03/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 62.9 m | R$ 0 k | 100.0% | DFP 2023 · 22/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -45.1 m | R$ -41.4 m | 8.2% | DFP 2024 · 20/03/2025 |
| 2024 | total assets (BPA 1) | R$ 1.59 bn | R$ 1.64 bn | 3.0% | DFP 2025 · 23/03/2026 |
| 2024 | total liabilities (BPP 2) | R$ 1.59 bn | R$ 1.64 bn | 3.0% | DFP 2025 · 23/03/2026 |
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.
HBTS5 — 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.