Dados B3 › Restatements
Has HMOBI PARTICIPAÇÕES S.A (HMOB3) ever restated its financial statements? In which years?
Yes: the statements for 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 34 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -244.3 m | R$ 0 k | 100.0% | DFP 2022 · 13/11/2023 |
| 2021 | current liabilities (BPP 2.01) | R$ 20 k | R$ 554 k | 96.4% | DFP 2022 · 13/11/2023 |
| 2021 | income taxes (DRE 3.08) | R$ 6.8 m | R$ 10.3 m | 34.4% | DFP 2022 · 13/11/2023 |
| 2021 | net revenue (DRE 3.01) | R$ 141.2 m | R$ 120.2 m | 14.9% | DFP 2022 · 13/11/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 157.5 m | R$ 136.5 m | 13.4% | DFP 2022 · 13/11/2023 |
| 2021 | total assets (BPA 1) | R$ 4.33 bn | R$ 4.65 bn | 6.8% | DFP 2022 · 13/11/2023 |
| 2021 | total liabilities (BPP 2) | R$ 4.33 bn | R$ 4.65 bn | 6.8% | DFP 2022 · 13/11/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 69.2 m | R$ 65.6 m | 5.1% | DFP 2022 · 13/11/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 127.5 m | R$ 123.3 m | 3.3% | DFP 2022 · 13/11/2023 |
| 2021 | current assets (BPA 1.01) | R$ 183.0 m | R$ 182.1 m | 0.5% | DFP 2022 · 13/11/2023 |
| 2022 | income taxes (DRE 3.08) | R$ 0 k | R$ 6.5 m | 100.0% | DFP 2023 · 13/08/2024 |
| 2022 | financial investments (BPA 1.01.02) | R$ 218.3 m | R$ 298.9 m | 27.0% | DFP 2023 · 13/08/2024 |
| 2022 | current assets (BPA 1.01) | R$ 709.6 m | R$ 790.1 m | 10.2% | DFP 2023 · 13/08/2024 |
| 2022 | long-term borrowings (BPP 2.02.01) | R$ 1.87 bn | R$ 2.03 bn | 8.0% | DFP 2023 · 13/08/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 408.0 m | R$ 427.4 m | 4.5% | DFP 2023 · 13/08/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ 336.3 m | R$ 350.5 m | 4.0% | DFP 2023 · 13/08/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 336.3 m | R$ 350.5 m | 4.0% | DFP 2023 · 13/08/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 336.3 m | R$ 350.5 m | 4.0% | DFP 2023 · 13/08/2024 |
| 2022 | net profit (DRE 3.11) | R$ 336.3 m | R$ 350.5 m | 4.0% | DFP 2023 · 13/08/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 731.5 m | R$ 702.5 m | 4.0% | DFP 2023 · 13/08/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -572.6 m | R$ -553.2 m | 3.4% | DFP 2023 · 13/08/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ 336.3 m | R$ 344.0 m | 2.2% | DFP 2023 · 13/08/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 336.5 m | R$ 344.2 m | 2.2% | DFP 2023 · 13/08/2024 |
| 2022 | equity (BPP 2.03) | R$ 2.21 bn | R$ 2.25 bn | 1.6% | DFP 2023 · 13/08/2024 |
| 2022 | closing equity (DMPL 5.07) | R$ 2.21 bn | R$ 2.25 bn | 1.6% | DFP 2023 · 13/08/2024 |
| 2022 | total assets (BPA 1) | R$ 2.25 bn | R$ 2.29 bn | 1.6% | DFP 2023 · 13/08/2024 |
| 2022 | total liabilities (BPP 2) | R$ 2.25 bn | R$ 2.29 bn | 1.6% | DFP 2023 · 13/08/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ 1.91 bn | R$ 1.93 bn | 1.2% | DFP 2023 · 13/08/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 633.5 m | R$ 605.9 m | 4.3% | DFP 2024 · 28/03/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 560.0 m | R$ 521.4 m | 6.9% | DFP 2025 · 26/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 377.6 m | R$ 382.5 m | 1.3% | DFP 2025 · 26/03/2026 |
| 2024 | net profit (DRE 3.11) | R$ 377.6 m | R$ 382.5 m | 1.3% | DFP 2025 · 26/03/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 411.2 m | R$ 416.1 m | 1.2% | DFP 2025 · 26/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 572.2 m | R$ 577.1 m | 0.8% | DFP 2025 · 26/03/2026 |
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.
HMOB3 — 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.