Dados B3 › Restatements
Has JOSAPAR-JOAQUIM OLIVEIRA S.A. - PARTICIP (JOPA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2017 came back with different figures in the following year's annual filing — 5 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$ 114.8 m | R$ 0 k | 100.0% | DFP 2011 · 13/04/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 1.2 m | R$ 116.0 m | 98.9% | DFP 2011 · 13/04/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -38.2 m | R$ -40.4 m | 5.2% | DFP 2012 · 26/03/2013 |
| 2017 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 383.6 m | 100.0% | DFP 2018 · 22/03/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | R$ 392.6 m | R$ 9.0 m | 97.7% | DFP 2018 · 22/03/2019 |
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.
JOPA3 — 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.