Dados B3 › Restatements
Has JSL S.A. (JSLG3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2016, 2019, 2022, 2023 came back with different figures in the following year's annual filing — 21 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 308.6 m | R$ 241.7 m | 21.7% | DFP 2011 · 28/06/2012 |
| 2010 | total assets (BPA 1) | R$ 2.73 bn | R$ 2.68 bn | 1.7% | DFP 2011 · 28/06/2012 |
| 2010 | total liabilities (BPP 2) | R$ 2.73 bn | R$ 2.68 bn | 1.7% | DFP 2011 · 28/06/2012 |
| 2011 | transactions with shareholders (DMPL 5.04) | R$ -26.6 m | R$ -28.5 m | 6.7% | DFP 2012 · 17/07/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 684.8 m | R$ 698.3 m | 1.9% | DFP 2013 · 26/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.38 bn | R$ 1.37 bn | 0.5% | DFP 2013 · 26/02/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 523.9 m | R$ 482.4 m | 7.9% | DFP 2014 · 11/02/2015 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 70.0 m | R$ 28.3 m | 59.6% | DFP 2015 · 03/03/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | R$ 577.7 m | R$ 596.3 m | 3.1% | DFP 2015 · 03/03/2016 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -2.54 bn | R$ -2.41 bn | 4.8% | DFP 2017 · 29/03/2018 |
| 2016 | net revenue (DRE 3.01) | R$ 2.99 bn | R$ 2.87 bn | 4.1% | DFP 2017 · 29/03/2018 |
| 2019 | profit before taxes (DRE 3.07) | R$ 186.0 m | R$ 16.6 m | 91.1% | DFP 2020 · 08/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 225.9 m | R$ 28.2 m | 87.5% | DFP 2020 · 08/03/2021 |
| 2019 | income taxes (DRE 3.08) | R$ 39.9 m | R$ 11.7 m | 70.8% | DFP 2020 · 08/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 617.2 m | R$ 282.2 m | 54.3% | DFP 2020 · 08/03/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 390.7 m | R$ 404.1 m | 3.3% | DFP 2020 · 08/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -2.66 bn | R$ -2.60 bn | 2.3% | DFP 2020 · 08/03/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 3.05 bn | R$ 3.00 bn | 1.6% | DFP 2020 · 08/03/2021 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 624.3 m | R$ 580.1 m | 7.1% | DFP 2023 · 19/03/2024 |
| 2023 | non-controlling interests (BPP 2.03.09) | R$ -12.1 m | R$ 0 k | 100.0% | DFP 2024 · 24/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -943.4 m | R$ -842.6 m | 10.7% | DFP 2024 · 24/03/2025 |
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.
JSLG3 — 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.