Dados B3 › Restatements
Has LUPATECH S.A. (LUPA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2016, 2017, 2018, 2020, 2022, 2023 came back with different figures in the following year's annual filing — 85 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ -5.1 m | R$ 5.7 m | 189.0% | DFP 2011 · 02/04/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -162.4 m | R$ -118.2 m | 27.2% | DFP 2011 · 02/04/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 178.5 m | R$ 137.4 m | 23.0% | DFP 2011 · 02/04/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 16.1 m | R$ 19.2 m | 16.2% | DFP 2011 · 02/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ -73.2 m | R$ -62.0 m | 15.3% | DFP 2011 · 02/04/2012 |
| 2010 | income taxes (DRE 3.08) | R$ 3.0 m | R$ 3.6 m | 14.6% | DFP 2011 · 02/04/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ -94.1 m | R$ -82.9 m | 11.9% | DFP 2011 · 02/04/2012 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ -48.8 m | R$ -39.4 m | 19.4% | DFP 2012 · 29/03/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 67.7 m | R$ 57.5 m | 15.1% | DFP 2012 · 29/03/2013 |
| 2011 | net revenue (DRE 3.01) | R$ 253.4 m | R$ 221.5 m | 12.6% | DFP 2012 · 29/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -185.7 m | R$ -164.1 m | 11.7% | DFP 2012 · 29/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 10.9 m | R$ 9.9 m | 9.2% | DFP 2012 · 29/03/2013 |
| 2011 | income taxes (DRE 3.08) | R$ -9.8 m | R$ -9.2 m | 6.9% | DFP 2012 · 29/03/2013 |
| 2011 | profit from continuing operations (DRE 3.09) | R$ -236.0 m | R$ -225.6 m | 4.4% | DFP 2012 · 29/03/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ -226.2 m | R$ -216.5 m | 4.3% | DFP 2012 · 29/03/2013 |
| 2011 | total assets (BPA 1) | R$ 1.25 bn | R$ 1.21 bn | 2.8% | DFP 2012 · 29/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 1.25 bn | R$ 1.21 bn | 2.8% | DFP 2012 · 29/03/2013 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 3.0 m | R$ 0 k | 100.0% | DFP 2013 · 22/04/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 66.1 m | R$ 57.3 m | 13.2% | DFP 2013 · 22/04/2014 |
| 2012 | current assets (BPA 1.01) | R$ 524.0 m | R$ 461.4 m | 12.0% | DFP 2013 · 22/04/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -509.6 m | R$ -455.2 m | 10.7% | DFP 2013 · 22/04/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 619.7 m | R$ 561.5 m | 9.4% | DFP 2013 · 22/04/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -302.3 m | R$ -275.2 m | 9.0% | DFP 2013 · 22/04/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -523.2 m | R$ -489.8 m | 6.4% | DFP 2013 · 22/04/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -76.7 m | R$ -81.7 m | 6.1% | DFP 2013 · 22/04/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ -43.7 m | R$ -46.4 m | 5.8% | DFP 2013 · 22/04/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -574.0 m | R$ -542.0 m | 5.6% | DFP 2013 · 22/04/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 998.4 m | R$ 943.9 m | 5.5% | DFP 2013 · 22/04/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 33.5 m | R$ 31.9 m | 4.9% | DFP 2013 · 22/04/2014 |
| 2012 | total assets (BPA 1) | R$ 1.63 bn | R$ 1.56 bn | 4.4% | DFP 2013 · 22/04/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.63 bn | R$ 1.56 bn | 4.4% | DFP 2013 · 22/04/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 724.5 m | R$ 694.5 m | 4.2% | DFP 2013 · 22/04/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 110.1 m | R$ 106.3 m | 3.5% | DFP 2013 · 22/04/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -50.8 m | R$ -52.2 m | 2.7% | DFP 2013 · 22/04/2014 |
| 2012 | equity (BPP 2.03) | R$ -189.8 m | R$ -192.8 m | 1.6% | DFP 2013 · 22/04/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ -189.8 m | R$ -192.8 m | 1.6% | DFP 2013 · 22/04/2014 |
| 2013 | income taxes (DRE 3.08) | R$ 4.7 m | R$ 13.4 m | 64.6% | DFP 2014 · 27/03/2015 |
| 2013 | gross profit (DRE 3.03) | R$ 82.1 m | R$ 35.0 m | 57.3% | DFP 2014 · 27/03/2015 |
| 2013 | net revenue (DRE 3.01) | R$ 565.3 m | R$ 440.3 m | 22.1% | DFP 2014 · 27/03/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ -126.9 m | R$ -151.3 m | 16.1% | DFP 2014 · 27/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -483.2 m | R$ -405.3 m | 16.1% | DFP 2014 · 27/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | R$ -365.1 m | R$ -390.0 m | 6.4% | DFP 2014 · 27/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ -360.3 m | R$ -376.6 m | 4.3% | DFP 2014 · 27/03/2015 |
| 2014 | current liabilities (BPP 2.01) | R$ 296.0 m | R$ 305.4 m | 3.1% | DFP 2015 · 29/03/2016 |
| 2016 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ 6.3 m | 100.0% | DFP 2017 · 22/03/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | net profit (DRE 3.11) | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | equity (BPP 2.03) | R$ 44.6 m | R$ 87.0 m | 48.8% | DFP 2017 · 22/03/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 44.6 m | R$ 87.0 m | 48.8% | DFP 2017 · 22/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ -37.4 m | R$ -21.4 m | 42.7% | DFP 2017 · 22/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -48.7 m | R$ -32.7 m | 32.8% | DFP 2017 · 22/03/2018 |
| 2016 | current liabilities (BPP 2.01) | R$ 180.7 m | R$ 144.6 m | 20.0% | DFP 2017 · 22/03/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 93.3 m | R$ 113.5 m | 17.8% | DFP 2017 · 22/03/2018 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 1.9 m | R$ 736 k | 61.4% | DFP 2018 · 01/04/2019 |
| 2017 | equity (BPP 2.03) | R$ 85.8 m | R$ 113.6 m | 24.4% | DFP 2018 · 01/04/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 85.8 m | R$ 113.6 m | 24.4% | DFP 2018 · 01/04/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 87.0 m | R$ 115.1 m | 24.4% | DFP 2018 · 01/04/2019 |
| 2017 | long-term borrowings (BPP 2.02.01) | R$ 77.2 m | R$ 61.3 m | 20.7% | DFP 2018 · 01/04/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ -1.2 m | R$ -1.5 m | 17.6% | DFP 2018 · 01/04/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -4.1 m | R$ -4.4 m | 6.2% | DFP 2018 · 01/04/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -4.1 m | R$ -4.4 m | 6.2% | DFP 2018 · 01/04/2019 |
| 2017 | net profit (DRE 3.11) | R$ -4.1 m | R$ -4.4 m | 6.2% | DFP 2018 · 01/04/2019 |
| 2017 | internal changes in equity (DMPL 5.06) | R$ 24.9 m | R$ 26.3 m | 5.3% | DFP 2018 · 01/04/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -5.5 m | R$ -5.8 m | 4.7% | DFP 2018 · 01/04/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -18.3 m | R$ -18.7 m | 2.1% | DFP 2018 · 01/04/2019 |
| 2017 | income taxes (DRE 3.08) | R$ 14.2 m | R$ 14.3 m | 0.8% | DFP 2018 · 01/04/2019 |
| 2018 | gross profit (DRE 3.03) | R$ 19.1 m | R$ 1.8 m | 90.5% | DFP 2019 · 20/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 126.6 m | R$ 34.7 m | 72.6% | DFP 2019 · 20/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -107.4 m | R$ -32.9 m | 69.4% | DFP 2019 · 20/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ -57.2 m | R$ -65.2 m | 12.4% | DFP 2019 · 20/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ -101.3 m | R$ -106.4 m | 4.8% | DFP 2019 · 20/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ -111.5 m | R$ -117.0 m | 4.7% | DFP 2019 · 20/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -96.7 m | R$ -101.3 m | 4.5% | DFP 2019 · 20/03/2020 |
| 2018 | income taxes (DRE 3.08) | R$ 10.2 m | R$ 10.6 m | 4.0% | DFP 2019 · 20/03/2020 |
| 2020 | opening equity (DMPL 5.03) | R$ 99.6 m | R$ 110.9 m | 10.2% | DFP 2021 · 25/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 140.2 m | R$ 151.5 m | 7.5% | DFP 2021 · 25/03/2022 |
| 2020 | closing equity (DMPL 5.07) | R$ 140.2 m | R$ 151.5 m | 7.5% | DFP 2021 · 25/03/2022 |
| 2020 | total assets (BPA 1) | R$ 562.2 m | R$ 573.5 m | 2.0% | DFP 2021 · 25/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 562.2 m | R$ 573.5 m | 2.0% | DFP 2021 · 25/03/2022 |
| 2022 | total assets (BPA 1) | R$ 647.6 m | R$ 614.6 m | 5.1% | DFP 2023 · 22/03/2024 |
| 2022 | total liabilities (BPP 2) | R$ 647.6 m | R$ 614.6 m | 5.1% | DFP 2023 · 22/03/2024 |
| 2023 | internal changes in equity (DMPL 5.06) | R$ 14.1 m | R$ 5.6 m | 60.4% | DFP 2024 · 21/03/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ -64.2 m | R$ -55.7 m | 13.3% | DFP 2024 · 21/03/2025 |
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.
LUPA3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.