Dados B3 › Restatements
Has HYPERA S/A (HYPE3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2014, 2015, 2016, 2017, 2018 came back with different figures in the following year's annual filing — 40 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | internal changes in equity (DMPL 5.06) | R$ -90.7 m | R$ -15.1 m | 83.3% | DFP 2011 · 10/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -1.26 bn | R$ -1.05 bn | 17.2% | DFP 2011 · 10/03/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 2.89 bn | R$ 2.52 bn | 12.7% | DFP 2011 · 10/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 261.9 m | R$ 233.3 m | 10.9% | DFP 2011 · 10/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 407.2 m | R$ 363.8 m | 10.6% | DFP 2011 · 10/03/2012 |
| 2010 | income taxes (DRE 3.08) | R$ -145.3 m | R$ -130.6 m | 10.1% | DFP 2011 · 10/03/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 1.62 bn | R$ 1.47 bn | 9.3% | DFP 2011 · 10/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 582.5 m | R$ 539.1 m | 7.4% | DFP 2011 · 10/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ 1.42 bn | R$ 1.34 bn | 5.3% | DFP 2011 · 10/03/2012 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -2.03 bn | R$ -886.4 m | 56.4% | DFP 2015 · 26/02/2016 |
| 2014 | net revenue (DRE 3.01) | R$ 4.77 bn | R$ 2.78 bn | 41.6% | DFP 2015 · 26/02/2016 |
| 2014 | income taxes (DRE 3.08) | R$ -55.9 m | R$ -34.7 m | 37.9% | DFP 2015 · 26/02/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 2.74 bn | R$ 1.90 bn | 30.6% | DFP 2015 · 26/02/2016 |
| 2014 | profit before taxes (DRE 3.07) | R$ 468.1 m | R$ 352.2 m | 24.8% | DFP 2015 · 26/02/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | R$ 412.2 m | R$ 317.5 m | 23.0% | DFP 2015 · 26/02/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 914.7 m | R$ 793.4 m | 13.3% | DFP 2015 · 26/02/2016 |
| 2015 | profit before taxes (DRE 3.07) | R$ 337.9 m | R$ 330.4 m | 2.2% | DFP 2016 · 17/02/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ 352.9 m | R$ 345.5 m | 2.1% | DFP 2016 · 17/02/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 867.7 m | R$ 860.2 m | 0.9% | DFP 2016 · 17/02/2017 |
| 2016 | income taxes (DRE 3.08) | R$ -181.9 m | R$ -170.5 m | 6.2% | DFP 2017 · 23/02/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ 856.4 m | R$ 817.7 m | 4.5% | DFP 2017 · 23/02/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 674.5 m | R$ 647.2 m | 4.0% | DFP 2017 · 23/02/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ 1.00 bn | R$ 962.7 m | 3.9% | DFP 2017 · 23/02/2018 |
| 2016 | current assets (BPA 1.01) | R$ 4.33 bn | R$ 4.20 bn | 2.8% | DFP 2017 · 23/02/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -1.18 bn | R$ -1.16 bn | 1.9% | DFP 2017 · 23/02/2018 |
| 2016 | net revenue (DRE 3.01) | R$ 3.39 bn | R$ 3.33 bn | 1.8% | DFP 2017 · 23/02/2018 |
| 2016 | gross profit (DRE 3.03) | R$ 2.21 bn | R$ 2.17 bn | 1.8% | DFP 2017 · 23/02/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 8.03 bn | R$ 7.93 bn | 1.3% | DFP 2017 · 23/02/2018 |
| 2016 | equity (BPP 2.03) | R$ 8.81 bn | R$ 8.71 bn | 1.2% | DFP 2017 · 23/02/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 8.81 bn | R$ 8.71 bn | 1.2% | DFP 2017 · 23/02/2018 |
| 2016 | total assets (BPA 1) | R$ 10.91 bn | R$ 10.81 bn | 0.9% | DFP 2017 · 23/02/2018 |
| 2016 | total liabilities (BPP 2) | R$ 10.91 bn | R$ 10.81 bn | 0.9% | DFP 2017 · 23/02/2018 |
| 2017 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 1.35 bn | 100.0% | DFP 2018 · 21/02/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | R$ 1.35 bn | R$ 6.8 m | 99.5% | DFP 2018 · 21/02/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 2.41 bn | R$ 2.27 bn | 5.8% | DFP 2018 · 21/02/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 3.76 bn | R$ 3.62 bn | 3.7% | DFP 2018 · 21/02/2019 |
| 2018 | financial investments (BPA 1.01.02) | R$ 1.57 bn | R$ 0 k | 100.0% | DFP 2019 · 06/03/2020 |
| 2018 | cash and equivalents (BPA 1.01.01) | R$ 13.4 m | R$ 1.58 bn | 99.1% | DFP 2019 · 06/03/2020 |
| 2018 | current assets (BPA 1.01) | R$ 3.72 bn | R$ 3.66 bn | 1.5% | DFP 2019 · 06/03/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 1.31 bn | R$ 1.30 bn | 0.6% | DFP 2019 · 06/03/2020 |
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.
HYPE3 — 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 23:59 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 23:59 UTC. If this does not match /saude, you are reading a cached copy.