Dados B3 › Restatements
Has INEPAR S.A. INDUSTRIA E CONSTRUCOES EM RECUPERACAO JUDICIAL (INEP3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2020 came back with different figures in the following year's annual filing — 58 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 147.1 m | 100.0% | DFP 2011 · 02/04/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 180.0 m | R$ 32.9 m | 81.7% | DFP 2011 · 02/04/2012 |
| 2011 | current assets (BPA 1.01) | R$ 170.0 m | R$ 174.4 m | 2.5% | DFP 2012 · 09/04/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 3.5 m | R$ -3.8 m | 191.2% | DFP 2013 · 28/03/2014 |
| 2012 | internal changes in equity (DMPL 5.06) | R$ -8.3 m | R$ 0 k | 100.0% | DFP 2013 · 28/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -3.2 m | R$ -41.6 m | 92.3% | DFP 2013 · 28/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -1.3 m | R$ -9.6 m | 86.6% | DFP 2013 · 28/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 93.0 m | R$ 40.2 m | 56.8% | DFP 2013 · 28/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -75.8 m | R$ -145.8 m | 48.0% | DFP 2013 · 28/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -76.1 m | R$ -146.1 m | 47.9% | DFP 2013 · 28/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -76.1 m | R$ -146.1 m | 47.9% | DFP 2013 · 28/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ -76.1 m | R$ -146.1 m | 47.9% | DFP 2013 · 28/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 529.2 m | R$ 275.9 m | 47.9% | DFP 2013 · 28/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 529.2 m | R$ 275.9 m | 47.9% | DFP 2013 · 28/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 347.4 m | R$ 181.9 m | 47.6% | DFP 2013 · 28/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -77.7 m | R$ -147.7 m | 47.4% | DFP 2013 · 28/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -76.1 m | R$ -143.7 m | 47.0% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 1.87 bn | R$ 1.21 bn | 35.4% | DFP 2013 · 28/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 52.7 m | R$ 34.7 m | 34.1% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.52 bn | R$ -1.02 bn | 32.7% | DFP 2013 · 28/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 615.2 m | R$ 432.0 m | 29.8% | DFP 2013 · 28/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.59 bn | R$ 1.16 bn | 27.2% | DFP 2013 · 28/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -9.0 m | R$ -6.8 m | 24.4% | DFP 2013 · 28/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 719.2 m | R$ 549.3 m | 23.6% | DFP 2013 · 28/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.93 bn | R$ 1.54 bn | 20.3% | DFP 2013 · 28/03/2014 |
| 2012 | total assets (BPA 1) | R$ 2.66 bn | R$ 2.13 bn | 19.9% | DFP 2013 · 28/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 2.66 bn | R$ 2.13 bn | 19.9% | DFP 2013 · 28/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 949.2 m | R$ 870.1 m | 8.3% | DFP 2013 · 28/03/2014 |
| 2013 | equity (BPP 2.03) | R$ 88.1 m | R$ -373.2 m | 123.6% | DFP 2014 · 12/05/2015 |
| 2013 | closing equity (DMPL 5.07) | R$ 88.1 m | R$ -373.2 m | 123.6% | DFP 2014 · 12/05/2015 |
| 2013 | opening equity (DMPL 5.03) | R$ 275.9 m | R$ 36.7 m | 86.7% | DFP 2014 · 12/05/2015 |
| 2013 | net income plus OCI (DMPL 5.05) | R$ -187.8 m | R$ -409.9 m | 54.2% | DFP 2014 · 12/05/2015 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -187.6 m | R$ -405.3 m | 53.7% | DFP 2014 · 12/05/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ -187.6 m | R$ -405.3 m | 53.7% | DFP 2014 · 12/05/2015 |
| 2013 | net profit (DRE 3.11) | R$ -187.6 m | R$ -405.3 m | 53.7% | DFP 2014 · 12/05/2015 |
| 2013 | profit before taxes (DRE 3.07) | R$ -190.3 m | R$ -407.9 m | 53.4% | DFP 2014 · 12/05/2015 |
| 2013 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -191.7 m | R$ -409.4 m | 53.2% | DFP 2014 · 12/05/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ -197.7 m | R$ -314.7 m | 37.2% | DFP 2014 · 12/05/2015 |
| 2013 | short-term borrowings (BPP 2.01.04) | R$ 608.8 m | R$ 768.6 m | 20.8% | DFP 2014 · 12/05/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 736.3 m | R$ 896.1 m | 17.8% | DFP 2014 · 12/05/2015 |
| 2013 | current assets (BPA 1.01) | R$ 1.41 bn | R$ 1.20 bn | 14.5% | DFP 2014 · 12/05/2015 |
| 2013 | total assets (BPA 1) | R$ 2.05 bn | R$ 1.85 bn | 9.8% | DFP 2014 · 12/05/2015 |
| 2013 | total liabilities (BPP 2) | R$ 2.05 bn | R$ 1.85 bn | 9.8% | DFP 2014 · 12/05/2015 |
| 2014 | opening equity (DMPL 5.03) | R$ -373.2 m | R$ -741.3 m | 49.7% | DFP 2015 · 16/06/2016 |
| 2014 | equity (BPP 2.03) | R$ -1.09 bn | R$ -1.49 bn | 27.1% | DFP 2015 · 16/06/2016 |
| 2014 | closing equity (DMPL 5.07) | R$ -1.09 bn | R$ -1.49 bn | 27.1% | DFP 2015 · 16/06/2016 |
| 2014 | net income plus OCI (DMPL 5.05) | R$ -715.9 m | R$ -753.5 m | 5.0% | DFP 2015 · 16/06/2016 |
| 2014 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -743.8 m | R$ -781.4 m | 4.8% | DFP 2015 · 16/06/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | R$ -743.8 m | R$ -781.4 m | 4.8% | DFP 2015 · 16/06/2016 |
| 2014 | net profit (DRE 3.11) | R$ -743.8 m | R$ -781.4 m | 4.8% | DFP 2015 · 16/06/2016 |
| 2014 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -767.2 m | R$ -804.9 m | 4.7% | DFP 2015 · 16/06/2016 |
| 2014 | profit before taxes (DRE 3.07) | R$ -776.5 m | R$ -814.1 m | 4.6% | DFP 2015 · 16/06/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ -704.9 m | R$ -712.4 m | 1.1% | DFP 2015 · 16/06/2016 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ -322.2 m | R$ -268.2 m | 16.8% | DFP 2021 · 29/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ -542.8 m | R$ -488.8 m | 10.0% | DFP 2021 · 29/03/2022 |
| 2020 | net profit (DRE 3.11) | R$ -542.8 m | R$ -488.8 m | 10.0% | DFP 2021 · 29/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -488.8 m | R$ -542.8 m | 10.0% | DFP 2021 · 29/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ -552.6 m | R$ -498.6 m | 9.8% | DFP 2021 · 29/03/2022 |
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.
INEP3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.