Dados B3 › Restatements
Has TERRA SANTA PROPRIEDADES AGRÍCOLAS S.A. (LAND3) ever restated its financial statements? In which years?
Yes: the statements for 2021, 2024 came back with different figures in the following year's annual filing — 9 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2021 | transactions with shareholders (DMPL 5.04) | R$ -4.9 m | R$ 0 k | 100.0% | DFP 2022 · 14/03/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ 38.0 m | 100.0% | DFP 2022 · 14/03/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 58.9 m | R$ 54.0 m | 8.4% | DFP 2022 · 14/03/2023 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 114.2 m | R$ 115.3 m | 1.0% | DFP 2022 · 14/03/2023 |
| 2024 | equity (BPP 2.03) | R$ 713.8 m | R$ 650.4 m | 8.9% | DFP 2025 · 16/03/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 713.8 m | R$ 650.4 m | 8.9% | DFP 2025 · 16/03/2026 |
| 2024 | opening equity (DMPL 5.03) | R$ 714.4 m | R$ 651.1 m | 8.9% | DFP 2025 · 16/03/2026 |
| 2024 | total assets (BPA 1) | R$ 859.7 m | R$ 796.3 m | 7.4% | DFP 2025 · 16/03/2026 |
| 2024 | total liabilities (BPP 2) | R$ 859.7 m | R$ 796.3 m | 7.4% | DFP 2025 · 16/03/2026 |
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.
LAND3 — 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.