Dados B3 › Restatements
Has JOAO FORTES ENGENHARIA SA - EM RECUPERAÇÃO JUDICIAL (JFEN3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2017, 2018, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 65 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -16.6 m | R$ -25.7 m | 35.3% | DFP 2012 · 18/11/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 573.0 m | R$ 464.9 m | 18.9% | DFP 2012 · 18/11/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ 80.3 m | R$ 70.8 m | 11.8% | DFP 2012 · 18/11/2013 |
| 2011 | financial investments (BPA 1.01.02) | R$ 48.9 m | R$ 52.7 m | 7.2% | DFP 2012 · 18/11/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | R$ 357.7 m | R$ 369.9 m | 3.3% | DFP 2012 · 18/11/2013 |
| 2011 | total assets (BPA 1) | R$ 1.38 bn | R$ 1.41 bn | 2.2% | DFP 2012 · 18/11/2013 |
| 2011 | total liabilities (BPP 2) | R$ 1.38 bn | R$ 1.41 bn | 2.2% | DFP 2012 · 18/11/2013 |
| 2011 | current assets (BPA 1.01) | R$ 392.0 m | R$ 395.8 m | 1.0% | DFP 2012 · 18/11/2013 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ -1.8 m | R$ -36.1 m | 94.9% | DFP 2018 · 07/06/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | R$ -60.7 m | R$ -5.8 m | 90.5% | DFP 2018 · 07/06/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | R$ 17.0 m | R$ 5.0 m | 70.6% | DFP 2018 · 07/06/2019 |
| 2017 | current assets (BPA 1.01) | R$ 468.3 m | R$ 151.0 m | 67.8% | DFP 2018 · 07/06/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 42.2 m | R$ 28.7 m | 31.9% | DFP 2018 · 07/06/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -62.3 m | R$ -49.3 m | 20.8% | DFP 2018 · 07/06/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 576.8 m | R$ 484.1 m | 16.1% | DFP 2018 · 07/06/2019 |
| 2017 | long-term borrowings (BPP 2.02.01) | R$ 231.3 m | R$ 262.3 m | 11.8% | DFP 2018 · 07/06/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 508.0 m | R$ 569.9 m | 10.9% | DFP 2018 · 07/06/2019 |
| 2017 | equity (BPP 2.03) | R$ 455.1 m | R$ 510.0 m | 10.8% | DFP 2018 · 07/06/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 455.1 m | R$ 510.0 m | 10.8% | DFP 2018 · 07/06/2019 |
| 2017 | short-term borrowings (BPP 2.01.04) | R$ 455.0 m | R$ 426.5 m | 6.3% | DFP 2018 · 07/06/2019 |
| 2017 | total assets (BPA 1) | R$ 1.89 bn | R$ 1.80 bn | 4.7% | DFP 2018 · 07/06/2019 |
| 2017 | total liabilities (BPP 2) | R$ 1.89 bn | R$ 1.80 bn | 4.7% | DFP 2018 · 07/06/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ -460.2 m | R$ -475.1 m | 3.1% | DFP 2018 · 07/06/2019 |
| 2017 | gross profit (DRE 3.03) | R$ -20.1 m | R$ -20.6 m | 2.3% | DFP 2018 · 07/06/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | net profit (DRE 3.11) | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -524.3 m | R$ -532.1 m | 1.5% | DFP 2018 · 07/06/2019 |
| 2017 | income taxes (DRE 3.08) | R$ 55.7 m | R$ 56.3 m | 1.2% | DFP 2018 · 07/06/2019 |
| 2018 | income taxes (DRE 3.08) | R$ 14.6 m | R$ -18.2 m | 180.2% | DFP 2019 · 08/02/2021 |
| 2018 | transactions with shareholders (DMPL 5.04) | R$ 226.8 m | R$ 87.2 m | 61.6% | DFP 2019 · 08/02/2021 |
| 2018 | equity (BPP 2.03) | R$ 336.2 m | R$ 182.3 m | 45.8% | DFP 2019 · 08/02/2021 |
| 2018 | closing equity (DMPL 5.07) | R$ 336.2 m | R$ 182.3 m | 45.8% | DFP 2019 · 08/02/2021 |
| 2018 | gross profit (DRE 3.03) | R$ -8.0 m | R$ -4.5 m | 43.5% | DFP 2019 · 08/02/2021 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -16.1 m | R$ -10.5 m | 34.8% | DFP 2019 · 08/02/2021 |
| 2018 | current assets (BPA 1.01) | R$ 107.1 m | R$ 163.8 m | 34.6% | DFP 2019 · 08/02/2021 |
| 2018 | net revenue (DRE 3.01) | R$ 8.1 m | R$ 6.0 m | 26.3% | DFP 2019 · 08/02/2021 |
| 2018 | current liabilities (BPP 2.01) | R$ 319.9 m | R$ 423.1 m | 24.4% | DFP 2019 · 08/02/2021 |
| 2018 | total assets (BPA 1) | R$ 1.67 bn | R$ 1.45 bn | 13.2% | DFP 2019 · 08/02/2021 |
| 2018 | total liabilities (BPP 2) | R$ 1.67 bn | R$ 1.45 bn | 13.2% | DFP 2019 · 08/02/2021 |
| 2018 | non-controlling interests (BPP 2.03.09) | R$ -75.3 m | R$ -83.1 m | 9.3% | DFP 2019 · 08/02/2021 |
| 2018 | cash and equivalents (BPA 1.01.01) | R$ 16.7 m | R$ 15.7 m | 6.0% | DFP 2019 · 08/02/2021 |
| 2018 | profit before taxes (DRE 3.07) | R$ -421.0 m | R$ -402.5 m | 4.4% | DFP 2019 · 08/02/2021 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ -426.2 m | R$ -407.7 m | 4.3% | DFP 2019 · 08/02/2021 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ -406.4 m | R$ -420.7 m | 3.4% | DFP 2019 · 08/02/2021 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -406.4 m | R$ -420.7 m | 3.4% | DFP 2019 · 08/02/2021 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ -406.4 m | R$ -420.7 m | 3.4% | DFP 2019 · 08/02/2021 |
| 2018 | net profit (DRE 3.11) | R$ -406.4 m | R$ -420.7 m | 3.4% | DFP 2019 · 08/02/2021 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -406.4 m | R$ -420.7 m | 3.4% | DFP 2019 · 08/02/2021 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 136.9 m | R$ 139.4 m | 1.8% | DFP 2019 · 08/02/2021 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -11.1 m | R$ 1.1 m | 109.8% | DFP 2022 · 24/03/2023 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ -23.1 m | R$ -34.3 m | 32.6% | DFP 2023 · 15/03/2024 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ -48.8 m | R$ -61.2 m | 20.3% | DFP 2024 · 28/03/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -48.8 m | R$ -61.2 m | 20.3% | DFP 2024 · 28/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ -48.8 m | R$ -61.2 m | 20.3% | DFP 2024 · 28/03/2025 |
| 2023 | net profit (DRE 3.11) | R$ -48.8 m | R$ -61.2 m | 20.3% | DFP 2024 · 28/03/2025 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -48.8 m | R$ -61.2 m | 20.3% | DFP 2024 · 28/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ -93.8 m | R$ -106.2 m | 11.7% | DFP 2024 · 28/03/2025 |
| 2023 | short-term borrowings (BPP 2.01.04) | R$ 439.0 m | R$ 475.0 m | 7.6% | DFP 2024 · 28/03/2025 |
| 2023 | current liabilities (BPP 2.01) | R$ 634.1 m | R$ 670.0 m | 5.4% | DFP 2024 · 28/03/2025 |
| 2023 | equity (BPP 2.03) | R$ -731.0 m | R$ -766.9 m | 4.7% | DFP 2024 · 28/03/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ -731.0 m | R$ -766.9 m | 4.7% | DFP 2024 · 28/03/2025 |
| 2023 | opening equity (DMPL 5.03) | R$ -682.1 m | R$ -705.7 m | 3.3% | DFP 2024 · 28/03/2025 |
| 2024 | current liabilities (BPP 2.01) | R$ 158.9 m | R$ 178.3 m | 10.9% | DFP 2025 · 30/03/2026 |
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.
JFEN3 — 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 23:58 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 23:58 UTC. If this does not match /saude, you are reading a cached copy.