Dados B3 › Restatements
Has MOURA DUBEUX ENGENHARIA S/A (MDNE3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2015, 2016, 2017, 2018, 2019, 2021, 2023, 2024 came back with different figures in the following year's annual filing — 63 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -55.5 m | R$ -19.0 m | 65.8% | DFP 2011 · 24/08/2012 |
| 2011 | current liabilities (BPP 2.01) | R$ 186.5 m | R$ 199.7 m | 6.6% | DFP 2012 · 27/03/2013 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ -4.4 m | R$ 55.2 m | 107.9% | DFP 2013 · 14/04/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -3.0 m | R$ 56.6 m | 105.4% | DFP 2013 · 14/04/2014 |
| 2012 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ 22.8 m | 100.0% | DFP 2013 · 14/04/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 26.8 m | R$ 46.4 m | 42.3% | DFP 2013 · 14/04/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -684.6 m | R$ -435.6 m | 36.4% | DFP 2013 · 14/04/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -151.6 m | R$ -101.8 m | 32.8% | DFP 2013 · 14/04/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 895.0 m | R$ 656.9 m | 26.6% | DFP 2013 · 14/04/2014 |
| 2012 | equity (BPP 2.03) | R$ 464.5 m | R$ 524.2 m | 11.4% | DFP 2013 · 14/04/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 464.5 m | R$ 524.2 m | 11.4% | DFP 2013 · 14/04/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 143.7 m | R$ 155.2 m | 7.4% | DFP 2013 · 14/04/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 349.1 m | R$ 324.5 m | 7.1% | DFP 2013 · 14/04/2014 |
| 2012 | total assets (BPA 1) | R$ 2.18 bn | R$ 2.03 bn | 7.0% | DFP 2013 · 14/04/2014 |
| 2012 | total liabilities (BPP 2) | R$ 2.18 bn | R$ 2.03 bn | 7.0% | DFP 2013 · 14/04/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -15.9 m | R$ -17.0 m | 6.5% | DFP 2013 · 14/04/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 351.4 m | R$ 328.5 m | 6.5% | DFP 2013 · 14/04/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 116.7 m | R$ 123.5 m | 5.6% | DFP 2013 · 14/04/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 100.8 m | R$ 106.5 m | 5.4% | DFP 2013 · 14/04/2014 |
| 2012 | net profit (DRE 3.11) | R$ 100.8 m | R$ 106.5 m | 5.4% | DFP 2013 · 14/04/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 210.4 m | R$ 221.3 m | 4.9% | DFP 2013 · 14/04/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.37 bn | R$ 1.30 bn | 4.8% | DFP 2013 · 14/04/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 227.9 m | R$ 239.0 m | 4.6% | DFP 2013 · 14/04/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 582.4 m | R$ 606.2 m | 3.9% | DFP 2013 · 14/04/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 275.6 m | R$ 277.7 m | 0.8% | DFP 2013 · 14/04/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ -17.9 m | R$ -65.5 m | 72.7% | DFP 2014 · 31/03/2015 |
| 2015 | long-term borrowings (BPP 2.02.01) | R$ 416.6 m | R$ 136.7 m | 67.2% | DFP 2016 · 07/12/2019 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 2.7 m | R$ 962 k | 64.2% | DFP 2016 · 07/12/2019 |
| 2015 | short-term borrowings (BPP 2.01.04) | R$ 264.4 m | R$ 544.4 m | 51.4% | DFP 2016 · 07/12/2019 |
| 2015 | current liabilities (BPP 2.01) | R$ 312.5 m | R$ 595.1 m | 47.5% | DFP 2016 · 07/12/2019 |
| 2015 | cash and equivalents (BPA 1.01.01) | R$ 63.9 m | R$ 38.3 m | 40.0% | DFP 2016 · 07/12/2019 |
| 2015 | opening equity (DMPL 5.03) | R$ 602.3 m | R$ 425.8 m | 29.3% | DFP 2016 · 07/12/2019 |
| 2015 | closing equity (DMPL 5.07) | R$ 634.5 m | R$ 459.7 m | 27.6% | DFP 2016 · 07/12/2019 |
| 2015 | equity (BPP 2.03) | R$ 618.3 m | R$ 459.7 m | 25.7% | DFP 2016 · 07/12/2019 |
| 2015 | transactions with shareholders (DMPL 5.04) | R$ -3.4 m | R$ -2.6 m | 22.4% | DFP 2016 · 07/12/2019 |
| 2015 | current assets (BPA 1.01) | R$ 1.51 bn | R$ 1.37 bn | 8.9% | DFP 2016 · 07/12/2019 |
| 2015 | total assets (BPA 1) | R$ 2.64 bn | R$ 2.49 bn | 5.7% | DFP 2016 · 07/12/2019 |
| 2015 | total liabilities (BPP 2) | R$ 2.64 bn | R$ 2.49 bn | 5.7% | DFP 2016 · 07/12/2019 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ 35.6 m | R$ 36.5 m | 2.4% | DFP 2016 · 07/12/2019 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 35.6 m | R$ 36.5 m | 2.4% | DFP 2016 · 07/12/2019 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ 35.6 m | R$ 36.5 m | 2.4% | DFP 2016 · 07/12/2019 |
| 2015 | net profit (DRE 3.11) | R$ 35.6 m | R$ 36.5 m | 2.4% | DFP 2016 · 07/12/2019 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 35.6 m | R$ 36.5 m | 2.4% | DFP 2016 · 07/12/2019 |
| 2015 | profit before taxes (DRE 3.07) | R$ 36.6 m | R$ 37.5 m | 2.3% | DFP 2016 · 07/12/2019 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -560.5 m | R$ -567.6 m | 1.2% | DFP 2016 · 07/12/2019 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 78.7 m | R$ 79.5 m | 1.1% | DFP 2016 · 07/12/2019 |
| 2015 | net revenue (DRE 3.01) | R$ 774.9 m | R$ 782.8 m | 1.0% | DFP 2016 · 07/12/2019 |
| 2016 | transactions with shareholders (DMPL 5.04) | R$ 0 k | R$ 15.0 m | 100.0% | DFP 2017 · 07/12/2019 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -97.2 m | R$ -112.2 m | 13.4% | DFP 2017 · 07/12/2019 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -97.2 m | R$ -112.2 m | 13.4% | DFP 2017 · 07/12/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 430.2 m | R$ 1.80 bn | 76.1% | DFP 2018 · 06/02/2020 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ 10.7 m | R$ 11.9 m | 10.5% | DFP 2018 · 06/02/2020 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 10.7 m | R$ 11.9 m | 10.5% | DFP 2018 · 06/02/2020 |
| 2017 | internal changes in equity (DMPL 5.06) | R$ -17.5 m | R$ -18.7 m | 6.7% | DFP 2018 · 06/02/2020 |
| 2017 | current assets (BPA 1.01) | R$ 1.24 bn | R$ 1.22 bn | 1.9% | DFP 2018 · 06/02/2020 |
| 2017 | equity (BPP 2.03) | R$ 411.5 m | R$ 408.8 m | 0.6% | DFP 2018 · 06/02/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 60.9 m | R$ 31.7 m | 47.9% | DFP 2019 · 02/09/2020 |
| 2019 | current liabilities (BPP 2.01) | R$ 1.23 bn | R$ 1.24 bn | 1.1% | DFP 2020 · 11/03/2021 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -45.6 m | R$ -49.7 m | 8.3% | DFP 2022 · 08/03/2023 |
| 2021 | current assets (BPA 1.01) | R$ 1.23 bn | R$ 1.22 bn | 0.6% | DFP 2022 · 08/03/2023 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -13.1 m | R$ -12.4 m | 5.4% | DFP 2024 · 19/03/2025 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ -52.6 m | R$ 2.1 m | 104.0% | DFP 2025 · 11/03/2026 |
| 2024 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -54.7 m | 100.0% | DFP 2025 · 11/03/2026 |
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.
MDNE3 — 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.