Dados B3 › Restatements
Has JBS SA (JBSS3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2013, 2014, 2016, 2017, 2020 came back with different figures in the following year's annual filing — 46 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | current assets (BPA 1.01) | R$ 7.05 bn | R$ 7.55 bn | 6.7% | DFP 2011 · 21/03/2012 |
| 2010 | internal changes in equity (DMPL 5.06) | R$ -542.4 m | R$ -576.1 m | 5.8% | DFP 2011 · 21/03/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 5.19 bn | R$ 4.97 bn | 4.3% | DFP 2011 · 21/03/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -302.7 m | R$ -292.8 m | 3.3% | DFP 2011 · 21/03/2012 |
| 2010 | net profit (DRE 3.11) | R$ -302.7 m | R$ -292.8 m | 3.3% | DFP 2011 · 21/03/2012 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -302.7 m | R$ -292.8 m | 3.3% | DFP 2011 · 21/03/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 9.69 bn | R$ 9.42 bn | 2.8% | DFP 2011 · 21/03/2012 |
| 2010 | total assets (BPA 1) | R$ 44.53 bn | R$ 43.84 bn | 1.6% | DFP 2011 · 21/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 44.53 bn | R$ 43.84 bn | 1.6% | DFP 2011 · 21/03/2012 |
| 2010 | income taxes (DRE 3.08) | R$ -330.3 m | R$ -325.4 m | 1.5% | DFP 2011 · 21/03/2012 |
| 2010 | long-term borrowings (BPP 2.02.01) | R$ 13.84 bn | R$ 13.68 bn | 1.1% | DFP 2011 · 21/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ -261.6 m | R$ -263.9 m | 0.9% | DFP 2011 · 21/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ -302.7 m | R$ -305.0 m | 0.8% | DFP 2011 · 21/03/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ -1.32 bn | R$ -1.31 bn | 0.8% | DFP 2011 · 21/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ 1.41 bn | R$ 1.40 bn | 0.7% | DFP 2011 · 21/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -1.48 bn | R$ -1.47 bn | 0.7% | DFP 2011 · 21/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -48.30 bn | R$ -47.99 bn | 0.6% | DFP 2011 · 21/03/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 55.06 bn | R$ 54.71 bn | 0.6% | DFP 2011 · 21/03/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 6.76 bn | R$ 6.72 bn | 0.6% | DFP 2011 · 21/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 1.87 bn | R$ 1.88 bn | 0.6% | DFP 2011 · 21/03/2012 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -76.3 m | R$ 80.2 m | 195.1% | DFP 2013 · 24/03/2014 |
| 2012 | internal changes in equity (DMPL 5.06) | R$ 762.9 m | R$ 606.3 m | 20.5% | DFP 2013 · 24/03/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 274.1 m | R$ -228.7 m | 183.5% | DFP 2014 · 05/08/2016 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ 926.9 m | 100.0% | DFP 2014 · 05/08/2016 |
| 2013 | internal changes in equity (DMPL 5.06) | R$ 926.9 m | R$ 0 k | 100.0% | DFP 2014 · 05/08/2016 |
| 2013 | net income plus OCI (DMPL 5.05) | R$ 224.6 m | R$ 1.24 bn | 81.9% | DFP 2014 · 05/08/2016 |
| 2013 | equity (BPP 2.03) | R$ 21.95 bn | R$ 22.13 bn | 0.8% | DFP 2014 · 05/08/2016 |
| 2013 | closing equity (DMPL 5.07) | R$ 21.95 bn | R$ 22.13 bn | 0.8% | DFP 2014 · 05/08/2016 |
| 2014 | transactions with shareholders (DMPL 5.04) | R$ 149.0 m | R$ -334.6 m | 144.5% | DFP 2015 · 07/04/2017 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 2.21 bn | R$ 986.4 m | 55.4% | DFP 2015 · 07/04/2017 |
| 2014 | net income plus OCI (DMPL 5.05) | R$ 1.83 bn | R$ 2.31 bn | 20.9% | DFP 2015 · 07/04/2017 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 376.0 m | R$ 233.6 m | 37.9% | DFP 2017 · 28/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 376.0 m | R$ 233.6 m | 37.9% | DFP 2017 · 28/03/2018 |
| 2016 | net profit (DRE 3.11) | R$ 376.0 m | R$ 233.6 m | 37.9% | DFP 2017 · 28/03/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 376.0 m | R$ 233.6 m | 37.9% | DFP 2017 · 28/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ -476.1 m | R$ -621.7 m | 23.4% | DFP 2017 · 28/03/2018 |
| 2016 | equity (BPP 2.03) | R$ 23.77 bn | R$ 22.37 bn | 5.9% | DFP 2017 · 28/03/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 23.77 bn | R$ 22.37 bn | 5.9% | DFP 2017 · 28/03/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ 3.01 bn | R$ 2.86 bn | 4.8% | DFP 2017 · 28/03/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 28.03 bn | R$ 26.77 bn | 4.5% | DFP 2017 · 28/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -3.21 bn | R$ -3.35 bn | 4.2% | DFP 2017 · 28/03/2018 |
| 2016 | income taxes (DRE 3.08) | R$ 271.1 m | R$ 274.3 m | 1.1% | DFP 2017 · 28/03/2018 |
| 2017 | total assets (BPA 1) | R$ 54.01 bn | R$ 57.03 bn | 5.3% | DFP 2018 · 28/03/2019 |
| 2017 | total liabilities (BPP 2) | R$ 54.01 bn | R$ 57.03 bn | 5.3% | DFP 2018 · 28/03/2019 |
| 2020 | financial investments (BPA 1.01.02) | R$ 285.7 m | R$ 0 k | 100.0% | DFP 2021 · 21/03/2022 |
| 2020 | cash and equivalents (BPA 1.01.01) | R$ 3.07 bn | R$ 3.35 bn | 8.5% | DFP 2021 · 21/03/2022 |
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.
JBSS3 — 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.