Dados B3 › Restatements
Has JHSF PARTICIPAÇÕES SA (JHSF3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2016, 2018, 2021, 2022 came back with different figures in the following year's annual filing — 73 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | current liabilities (BPP 2.01) | R$ 430.7 m | R$ 422.1 m | 2.0% | DFP 2011 · 26/03/2012 |
| 2010 | total assets (BPA 1) | R$ 2.15 bn | R$ 2.13 bn | 0.7% | DFP 2011 · 26/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 2.15 bn | R$ 2.13 bn | 0.7% | DFP 2011 · 26/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 95.4 m | R$ 6.7 m | 93.0% | DFP 2012 · 27/03/2013 |
| 2012 | income taxes (DRE 3.08) | R$ -31.2 m | R$ -72.7 m | 57.1% | DFP 2013 · 25/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 178.9 m | R$ 277.1 m | 35.4% | DFP 2013 · 25/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 178.9 m | R$ 277.1 m | 35.4% | DFP 2013 · 25/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 178.9 m | R$ 277.1 m | 35.4% | DFP 2013 · 25/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 179.4 m | R$ 277.5 m | 35.4% | DFP 2013 · 25/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 182.8 m | R$ 281.0 m | 34.9% | DFP 2013 · 25/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 188.4 m | R$ 286.5 m | 34.3% | DFP 2013 · 25/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 1.30 bn | R$ 1.92 bn | 32.4% | DFP 2013 · 25/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.30 bn | R$ 1.92 bn | 32.4% | DFP 2013 · 25/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.17 bn | R$ 1.70 bn | 30.9% | DFP 2013 · 25/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 234.0 m | R$ 332.2 m | 29.6% | DFP 2013 · 25/03/2014 |
| 2012 | total assets (BPA 1) | R$ 2.44 bn | R$ 3.07 bn | 20.4% | DFP 2013 · 25/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 2.44 bn | R$ 3.07 bn | 20.4% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 436.3 m | R$ 453.9 m | 3.9% | DFP 2013 · 25/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -462.0 m | R$ -444.4 m | 3.8% | DFP 2013 · 25/03/2014 |
| 2013 | short-term borrowings (BPP 2.01.04) | R$ 32.8 m | R$ 35.0 m | 6.2% | DFP 2014 · 12/03/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 67.4 m | R$ 69.6 m | 3.1% | DFP 2014 · 12/03/2015 |
| 2014 | profit from continuing operations (DRE 3.09) | R$ 43.1 m | R$ 51.5 m | 16.3% | DFP 2015 · 30/03/2016 |
| 2014 | profit before taxes (DRE 3.07) | R$ 101.9 m | R$ 109.2 m | 6.7% | DFP 2015 · 30/03/2016 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -316.3 m | R$ -299.3 m | 5.4% | DFP 2015 · 30/03/2016 |
| 2014 | net revenue (DRE 3.01) | R$ 602.8 m | R$ 587.5 m | 2.5% | DFP 2015 · 30/03/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 234.3 m | R$ 240.4 m | 2.5% | DFP 2015 · 30/03/2016 |
| 2014 | income taxes (DRE 3.08) | R$ -58.8 m | R$ -57.7 m | 1.8% | DFP 2015 · 30/03/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 286.5 m | R$ 288.3 m | 0.6% | DFP 2015 · 30/03/2016 |
| 2016 | internal changes in equity (DMPL 5.06) | R$ -53.1 m | R$ 0 k | 100.0% | DFP 2017 · 16/04/2018 |
| 2016 | transactions with shareholders (DMPL 5.04) | R$ -3.5 m | R$ -45.8 m | 92.4% | DFP 2017 · 16/04/2018 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ -425.3 m | R$ -100.6 m | 76.3% | DFP 2017 · 16/04/2018 |
| 2016 | non-controlling interests (BPP 2.03.09) | R$ 12.1 m | R$ 31.5 m | 61.5% | DFP 2017 · 16/04/2018 |
| 2016 | current liabilities (BPP 2.01) | R$ 299.9 m | R$ 457.6 m | 34.5% | DFP 2017 · 16/04/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ -330.0 m | R$ -358.3 m | 7.9% | DFP 2017 · 16/04/2018 |
| 2016 | current assets (BPA 1.01) | R$ 414.8 m | R$ 428.6 m | 3.2% | DFP 2017 · 16/04/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -250.6 m | R$ -258.2 m | 3.0% | DFP 2017 · 16/04/2018 |
| 2016 | net profit (DRE 3.11) | R$ -250.6 m | R$ -258.2 m | 3.0% | DFP 2017 · 16/04/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 2.20 bn | R$ 2.15 bn | 2.6% | DFP 2017 · 16/04/2018 |
| 2016 | equity (BPP 2.03) | R$ 2.20 bn | R$ 2.15 bn | 2.6% | DFP 2017 · 16/04/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -253.6 m | R$ -260.2 m | 2.5% | DFP 2017 · 16/04/2018 |
| 2016 | income taxes (DRE 3.08) | R$ 54.1 m | R$ 55.3 m | 2.2% | DFP 2017 · 16/04/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 2.65 bn | R$ 2.59 bn | 2.1% | DFP 2017 · 16/04/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ -439.6 m | R$ -448.5 m | 2.0% | DFP 2017 · 16/04/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ -385.5 m | R$ -393.1 m | 1.9% | DFP 2017 · 16/04/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -391.2 m | R$ -398.7 m | 1.9% | DFP 2017 · 16/04/2018 |
| 2016 | gross profit (DRE 3.03) | R$ 153.4 m | R$ 151.1 m | 1.5% | DFP 2017 · 16/04/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -231.1 m | R$ -233.9 m | 1.2% | DFP 2017 · 16/04/2018 |
| 2016 | total assets (BPA 1) | R$ 3.28 bn | R$ 3.24 bn | 1.1% | DFP 2017 · 16/04/2018 |
| 2016 | total liabilities (BPP 2) | R$ 3.28 bn | R$ 3.24 bn | 1.1% | DFP 2017 · 16/04/2018 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ -9.8 m | R$ -188.9 m | 94.8% | DFP 2019 · 13/02/2020 |
| 2021 | profit before taxes (DRE 3.07) | R$ 957.1 m | R$ 931.7 m | 2.7% | DFP 2022 · 22/03/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 972.9 m | R$ 947.5 m | 2.6% | DFP 2022 · 22/03/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 1.00 bn | R$ 978.0 m | 2.5% | DFP 2022 · 22/03/2023 |
| 2021 | net profit (DRE 3.11) | R$ 1.00 bn | R$ 978.0 m | 2.5% | DFP 2022 · 22/03/2023 |
| 2022 | internal changes in equity (DMPL 5.06) | R$ -147.0 m | R$ -123.6 m | 15.9% | DFP 2023 · 26/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 582.7 m | R$ 642.3 m | 9.3% | DFP 2023 · 26/03/2024 |
| 2022 | net profit (DRE 3.11) | R$ 582.7 m | R$ 642.3 m | 9.3% | DFP 2023 · 26/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ 587.4 m | R$ 647.0 m | 9.2% | DFP 2023 · 26/03/2024 |
| 2022 | income taxes (DRE 3.08) | R$ -80.7 m | R$ -73.7 m | 8.6% | DFP 2023 · 26/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 635.2 m | R$ 694.8 m | 8.6% | DFP 2023 · 26/03/2024 |
| 2022 | non-controlling interests (BPP 2.03.09) | R$ 266.6 m | R$ 255.7 m | 4.1% | DFP 2023 · 26/03/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ 4.46 bn | R$ 4.29 bn | 3.8% | DFP 2023 · 26/03/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 618.9 m | R$ 642.3 m | 3.6% | DFP 2023 · 26/03/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 632.1 m | R$ 655.5 m | 3.6% | DFP 2023 · 26/03/2024 |
| 2022 | current assets (BPA 1.01) | R$ 3.26 bn | R$ 3.15 bn | 3.4% | DFP 2023 · 26/03/2024 |
| 2022 | equity (BPP 2.03) | R$ 4.89 bn | R$ 4.75 bn | 3.0% | DFP 2023 · 26/03/2024 |
| 2022 | closing equity (DMPL 5.07) | R$ 4.89 bn | R$ 4.75 bn | 3.0% | DFP 2023 · 26/03/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ 773.9 m | R$ 797.2 m | 2.9% | DFP 2023 · 26/03/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 1.13 bn | R$ 1.16 bn | 2.4% | DFP 2023 · 26/03/2024 |
| 2022 | total assets (BPA 1) | R$ 7.40 bn | R$ 7.26 bn | 2.0% | DFP 2023 · 26/03/2024 |
| 2022 | total liabilities (BPP 2) | R$ 7.40 bn | R$ 7.26 bn | 2.0% | DFP 2023 · 26/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 1.90 bn | R$ 1.94 bn | 1.8% | DFP 2023 · 26/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -767.4 m | R$ -773.9 m | 0.8% | DFP 2023 · 26/03/2024 |
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.
JHSF3 — 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.