Dados B3 › Restatements
Has COMPANHIA MELHORAMENTOS DE SÃO PAULO (MSPA3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2017, 2019, 2020, 2021 came back with different figures in the following year's annual filing — 9 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | financial investments (BPA 1.01.02) | R$ 17 k | R$ 0 k | 100.0% | DFP 2012 · 25/03/2013 |
| 2011 | cash and equivalents (BPA 1.01.01) | R$ 1 k | R$ 18 k | 94.4% | DFP 2012 · 25/03/2013 |
| 2017 | financial investments (BPA 1.01.02) | R$ 30.1 m | R$ 0 k | 100.0% | DFP 2018 · 25/03/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | R$ 6 k | R$ 30.1 m | 100.0% | DFP 2018 · 25/03/2019 |
| 2019 | current liabilities (BPP 2.01) | R$ 31.3 m | R$ 5.8 m | 81.5% | DFP 2020 · 30/03/2021 |
| 2019 | total assets (BPA 1) | R$ 1.39 bn | R$ 1.36 bn | 1.8% | DFP 2020 · 30/03/2021 |
| 2019 | total liabilities (BPP 2) | R$ 1.39 bn | R$ 1.36 bn | 1.8% | DFP 2020 · 30/03/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ -17.1 m | R$ -17.9 m | 4.9% | DFP 2021 · 09/03/2022 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -79.4 m | R$ -45.6 m | 42.6% | DFP 2022 · 29/03/2023 |
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.
MSPA3 — 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.