Dados B3 › Restatements
Has LWSA S/A (LWSA3) ever restated its financial statements? In which years?
Yes: the statements for 2021, 2022 came back with different figures in the following year's annual filing — 10 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2021 | current liabilities (BPP 2.01) | R$ 149.3 m | R$ 160.8 m | 7.2% | DFP 2022 · 23/03/2023 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ 30.3 m | R$ 28.3 m | 6.6% | DFP 2023 · 20/03/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 30.3 m | R$ 28.3 m | 6.6% | DFP 2023 · 20/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 30.3 m | R$ 28.3 m | 6.6% | DFP 2023 · 20/03/2024 |
| 2022 | net profit (DRE 3.11) | R$ 30.3 m | R$ 28.3 m | 6.6% | DFP 2023 · 20/03/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 30.3 m | R$ 28.3 m | 6.6% | DFP 2023 · 20/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 31.4 m | R$ 29.4 m | 6.4% | DFP 2023 · 20/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ 55.3 m | R$ 53.3 m | 3.6% | DFP 2023 · 20/03/2024 |
| 2022 | income taxes (DRE 3.08) | R$ -32.8 m | R$ -31.8 m | 3.1% | DFP 2023 · 20/03/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 514.2 m | R$ 511.2 m | 0.6% | DFP 2023 · 20/03/2024 |
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.
LWSA3 — 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.