Dados B3 › Restatements
Has TREVISA INVESTIMENTOS SA (LUXM4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2019, 2020, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 39 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$ 21 k | R$ 0 k | 100.0% | DFP 2011 · 29/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -1.9 m | R$ -174 k | 90.9% | DFP 2011 · 29/03/2012 |
| 2010 | current assets (BPA 1.01) | R$ 2.4 m | R$ 330 k | 86.5% | DFP 2011 · 29/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 13 k | R$ 34 k | 61.8% | DFP 2011 · 29/03/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 17.6 m | R$ 14.9 m | 15.2% | DFP 2011 · 29/03/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 56.3 m | R$ 53.6 m | 4.8% | DFP 2011 · 29/03/2012 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -727 k | R$ -4.4 m | 83.6% | DFP 2013 · 24/03/2014 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 9.5 m | R$ 10.2 m | 7.2% | DFP 2020 · 22/03/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 32.7 m | R$ 30.8 m | 5.9% | DFP 2020 · 22/03/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 119.0 m | R$ 113.2 m | 4.9% | DFP 2020 · 22/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -86.3 m | R$ -82.5 m | 4.5% | DFP 2020 · 22/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 16.5 m | R$ 17.1 m | 3.2% | DFP 2020 · 22/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 18.7 m | R$ 19.3 m | 3.0% | DFP 2020 · 22/03/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -7.0 m | R$ -6.9 m | 2.7% | DFP 2020 · 22/03/2021 |
| 2019 | cash and equivalents (BPA 1.01.01) | R$ 5.9 m | R$ 5.8 m | 0.5% | DFP 2020 · 22/03/2021 |
| 2020 | internal changes in equity (DMPL 5.06) | R$ -13.5 m | R$ 65 k | 100.5% | DFP 2021 · 25/03/2022 |
| 2020 | transactions with shareholders (DMPL 5.04) | R$ -2.0 m | R$ -15.5 m | 87.1% | DFP 2021 · 25/03/2022 |
| 2020 | net income plus OCI (DMPL 5.05) | R$ 8.4 m | R$ 8.0 m | 4.9% | DFP 2021 · 25/03/2022 |
| 2020 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 8.4 m | R$ 8.0 m | 4.9% | DFP 2021 · 25/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ 8.4 m | R$ 8.0 m | 4.9% | DFP 2021 · 25/03/2022 |
| 2020 | net profit (DRE 3.11) | R$ 8.4 m | R$ 8.0 m | 4.9% | DFP 2021 · 25/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 8.4 m | R$ 8.0 m | 4.9% | DFP 2021 · 25/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ 8.7 m | R$ 8.3 m | 4.8% | DFP 2021 · 25/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ 9.1 m | R$ 8.7 m | 4.6% | DFP 2021 · 25/03/2022 |
| 2020 | total assets (BPA 1) | R$ 111.9 m | R$ 109.7 m | 2.0% | DFP 2021 · 25/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 111.9 m | R$ 109.7 m | 2.0% | DFP 2021 · 25/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 94.3 m | R$ 92.6 m | 1.8% | DFP 2021 · 25/03/2022 |
| 2020 | closing equity (DMPL 5.07) | R$ 94.3 m | R$ 92.6 m | 1.8% | DFP 2021 · 25/03/2022 |
| 2020 | opening equity (DMPL 5.03) | R$ 101.3 m | R$ 100.0 m | 1.3% | DFP 2021 · 25/03/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 25.8 m | R$ 25.6 m | 0.8% | DFP 2021 · 25/03/2022 |
| 2021 | net profit (DRE 3.11) | R$ 14.4 m | R$ 27.6 m | 47.8% | DFP 2022 · 24/03/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 14.8 m | R$ 28.0 m | 47.2% | DFP 2022 · 24/03/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 22.6 m | R$ 35.8 m | 36.9% | DFP 2022 · 24/03/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 23.7 m | R$ 36.9 m | 35.7% | DFP 2022 · 24/03/2023 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 29.2 m | R$ 28.5 m | 2.5% | DFP 2023 · 22/03/2024 |
| 2023 | cost of goods and services (DRE 3.02) | R$ 0 k | R$ -208 k | 100.0% | DFP 2024 · 28/03/2025 |
| 2023 | current assets (BPA 1.01) | R$ 1.1 m | R$ 5.4 m | 79.0% | DFP 2024 · 28/03/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 1.9 m | R$ 1.6 m | 15.6% | DFP 2024 · 28/03/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 1.9 m | R$ 1.8 m | 4.5% | DFP 2024 · 28/03/2025 |
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.
LUXM4 — 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.