Dados B3 › Restatements
Has ISA ENERGIA BRASIL S.A. (ISAE4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015, 2016, 2017, 2019, 2021, 2023 came back with different figures in the following year's annual filing — 33 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$ 39.7 m | R$ 0 k | 100.0% | DFP 2011 · 15/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 599 k | R$ 40.3 m | 98.5% | DFP 2011 · 15/03/2012 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 305.4 m | R$ 812.2 m | 62.4% | DFP 2011 · 15/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 560.6 m | R$ 812.2 m | 31.0% | DFP 2011 · 15/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 783.5 m | R$ 1.04 bn | 24.3% | DFP 2011 · 15/03/2012 |
| 2011 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 3.4 m | 100.0% | DFP 2012 · 26/02/2013 |
| 2011 | cash and equivalents (BPA 1.01.01) | R$ 207.3 m | R$ 203.9 m | 1.6% | DFP 2012 · 26/02/2013 |
| 2012 | financial investments (BPA 1.01.02) | R$ 118.1 m | R$ 0 k | 100.0% | DFP 2013 · 27/02/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 186.3 m | R$ 791.1 m | 76.4% | DFP 2013 · 27/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.25 bn | R$ -623.0 m | 50.2% | DFP 2013 · 27/02/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 2.39 bn | R$ 1.42 bn | 40.7% | DFP 2013 · 27/02/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 2.82 bn | R$ 2.01 bn | 28.5% | DFP 2013 · 27/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 1.30 bn | R$ 1.10 bn | 15.3% | DFP 2013 · 27/02/2014 |
| 2012 | total assets (BPA 1) | R$ 9.84 bn | R$ 8.37 bn | 14.9% | DFP 2013 · 27/02/2014 |
| 2012 | total liabilities (BPP 2) | R$ 9.84 bn | R$ 8.37 bn | 14.9% | DFP 2013 · 27/02/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.66 bn | R$ 1.42 bn | 14.0% | DFP 2013 · 27/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 1.57 bn | R$ 1.39 bn | 11.3% | DFP 2013 · 27/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -383.2 m | R$ -349.3 m | 8.9% | DFP 2013 · 27/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 1.44 bn | R$ 1.34 bn | 7.1% | DFP 2013 · 27/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 3.16 bn | R$ 2.95 bn | 6.6% | DFP 2013 · 27/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 1.23 bn | R$ 1.19 bn | 2.8% | DFP 2013 · 27/02/2014 |
| 2014 | current liabilities (BPP 2.01) | R$ 397.0 m | R$ 377.8 m | 4.8% | DFP 2015 · 20/04/2016 |
| 2014 | current assets (BPA 1.01) | R$ 1.24 bn | R$ 1.23 bn | 1.5% | DFP 2015 · 20/04/2016 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 594.0 m | R$ 614.9 m | 3.4% | DFP 2016 · 23/02/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 530.9 m | R$ 543.6 m | 2.3% | DFP 2016 · 23/02/2017 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ 22.6 m | R$ 207.1 m | 89.1% | DFP 2017 · 26/02/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -474.6 m | R$ -479.3 m | 1.0% | DFP 2017 · 26/02/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 446.9 m | R$ 284.4 m | 36.3% | DFP 2018 · 28/02/2019 |
| 2019 | gross profit (DRE 3.03) | R$ 2.10 bn | R$ 1.97 bn | 6.0% | DFP 2020 · 22/02/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 2.62 bn | R$ 2.49 bn | 4.8% | DFP 2020 · 22/02/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 1.56 bn | R$ 1.52 bn | 2.7% | DFP 2020 · 22/02/2021 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 898.9 m | R$ 879.7 m | 2.1% | DFP 2022 · 23/02/2023 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 586.4 m | R$ 578.0 m | 1.4% | DFP 2024 · 24/02/2025 |
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.
ISAE4 — 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.