Dados B3 › Restatements
Has LIGHT S.A. - EM RECUPERAÇÃO JUDICIAL (LIGT3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2015, 2024 came back with different figures in the following year's annual filing — 41 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net income plus OCI (DMPL 5.05) | R$ 0 k | R$ 575.1 m | 100.0% | DFP 2011 · 06/03/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ 575.1 m | 100.0% | DFP 2011 · 06/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ -86.9 m | R$ -662.0 m | 86.9% | DFP 2011 · 06/03/2012 |
| 2011 | income taxes (DRE 3.08) | R$ -104.9 m | R$ -121.0 m | 13.3% | DFP 2012 · 25/03/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ 309.4 m | R$ 340.8 m | 9.2% | DFP 2012 · 25/03/2013 |
| 2011 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 310.6 m | R$ 342.0 m | 9.2% | DFP 2012 · 25/03/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ 310.6 m | R$ 342.0 m | 9.2% | DFP 2012 · 25/03/2013 |
| 2011 | profit from continuing operations (DRE 3.09) | R$ 310.6 m | R$ 342.0 m | 9.2% | DFP 2012 · 25/03/2013 |
| 2011 | net profit (DRE 3.11) | R$ 310.6 m | R$ 342.0 m | 9.2% | DFP 2012 · 25/03/2013 |
| 2011 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 310.6 m | R$ 342.0 m | 9.2% | DFP 2012 · 25/03/2013 |
| 2011 | net income plus OCI (DMPL 5.05) | R$ 310.6 m | R$ 302.0 m | 2.8% | DFP 2012 · 25/03/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 1.99 bn | R$ 1.94 bn | 2.3% | DFP 2012 · 25/03/2013 |
| 2011 | current assets (BPA 1.01) | R$ 2.73 bn | R$ 2.68 bn | 1.7% | DFP 2012 · 25/03/2013 |
| 2011 | equity (BPP 2.03) | R$ 3.22 bn | R$ 3.17 bn | 1.5% | DFP 2012 · 25/03/2013 |
| 2011 | closing equity (DMPL 5.07) | R$ 3.22 bn | R$ 3.17 bn | 1.5% | DFP 2012 · 25/03/2013 |
| 2011 | total assets (BPA 1) | R$ 3.31 bn | R$ 3.26 bn | 1.5% | DFP 2012 · 25/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 3.31 bn | R$ 3.26 bn | 1.5% | DFP 2012 · 25/03/2013 |
| 2011 | opening equity (DMPL 5.03) | R$ 3.33 bn | R$ 3.29 bn | 1.2% | DFP 2012 · 25/03/2013 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 377.6 m | R$ 230.4 m | 39.0% | DFP 2013 · 11/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 457.0 m | R$ 541.2 m | 15.6% | DFP 2013 · 11/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 542.8 m | R$ 461.7 m | 14.9% | DFP 2013 · 11/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 4.12 bn | R$ 3.78 bn | 8.4% | DFP 2013 · 11/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 2.34 bn | R$ 2.17 bn | 7.3% | DFP 2013 · 11/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -5.96 bn | R$ -5.55 bn | 6.8% | DFP 2013 · 11/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 2.09 bn | R$ 1.95 bn | 6.5% | DFP 2013 · 11/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 7.61 bn | R$ 7.18 bn | 5.7% | DFP 2013 · 11/03/2014 |
| 2012 | total assets (BPA 1) | R$ 11.73 bn | R$ 11.15 bn | 4.9% | DFP 2013 · 11/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 11.73 bn | R$ 11.15 bn | 4.9% | DFP 2013 · 11/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -178.2 m | R$ -174.5 m | 2.1% | DFP 2013 · 11/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 1.65 bn | R$ 1.63 bn | 1.4% | DFP 2013 · 11/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 1.10 bn | R$ 1.09 bn | 0.8% | DFP 2013 · 11/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 602.1 m | R$ 598.4 m | 0.6% | DFP 2013 · 11/03/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 1.31 bn | R$ 1.42 bn | 8.0% | DFP 2014 · 06/03/2015 |
| 2014 | gross profit (DRE 3.03) | R$ 2.00 bn | R$ 1.90 bn | 4.8% | DFP 2015 · 10/11/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 1.39 bn | R$ 1.38 bn | 1.2% | DFP 2015 · 10/11/2016 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -7.23 bn | R$ -7.30 bn | 0.9% | DFP 2015 · 10/11/2016 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 635.8 m | R$ 978.5 m | 35.0% | DFP 2016 · 23/03/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 1.58 bn | R$ 1.93 bn | 17.8% | DFP 2016 · 23/03/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 10.65 bn | R$ 10.91 bn | 2.4% | DFP 2016 · 23/03/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -9.06 bn | R$ -8.99 bn | 0.9% | DFP 2016 · 23/03/2017 |
| 2024 | current assets (BPA 1.01) | R$ 7.16 bn | R$ 6.93 bn | 3.1% | DFP 2025 · 20/03/2026 |
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.
LIGT3 — 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.