Dados B3 › Restatements
Has MULTIPLAN - EMPREEND IMOBILIARIOS S.A. (MULT3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014 came back with different figures in the following year's annual filing — 21 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | internal changes in equity (DMPL 5.06) | R$ 11.0 m | R$ -1.3 m | 111.4% | DFP 2011 · 15/02/2013 |
| 2010 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 111.6 m | 100.0% | DFP 2011 · 15/02/2013 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -117.3 m | R$ -97.7 m | 16.7% | DFP 2011 · 15/02/2013 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 764.7 m | R$ 653.1 m | 14.6% | DFP 2011 · 15/02/2013 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 216.7 m | R$ 229.0 m | 5.4% | DFP 2011 · 15/02/2013 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 216.7 m | R$ 229.0 m | 5.4% | DFP 2011 · 15/02/2013 |
| 2010 | gross profit (DRE 3.03) | R$ 425.3 m | R$ 444.8 m | 4.4% | DFP 2011 · 15/02/2013 |
| 2010 | current liabilities (BPP 2.01) | R$ 389.6 m | R$ 379.0 m | 2.7% | DFP 2011 · 15/02/2013 |
| 2010 | current assets (BPA 1.01) | R$ 980.0 m | R$ 974.0 m | 0.6% | DFP 2011 · 15/02/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 457.7 m | R$ 471.4 m | 2.9% | DFP 2013 · 19/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -241.5 m | R$ -239.1 m | 1.0% | DFP 2013 · 19/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 392.9 m | R$ 389.0 m | 1.0% | DFP 2013 · 19/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 1.69 bn | R$ 1.67 bn | 0.9% | DFP 2013 · 19/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 409.7 m | R$ 412.5 m | 0.7% | DFP 2013 · 19/03/2014 |
| 2012 | total assets (BPA 1) | R$ 5.25 bn | R$ 5.29 bn | 0.7% | DFP 2013 · 19/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 5.25 bn | R$ 5.29 bn | 0.7% | DFP 2013 · 19/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 851.3 m | R$ 845.9 m | 0.6% | DFP 2013 · 19/03/2014 |
| 2014 | current liabilities (BPP 2.01) | R$ 336.6 m | R$ 355.3 m | 5.3% | DFP 2015 · 24/02/2016 |
| 2014 | current assets (BPA 1.01) | R$ 495.8 m | R$ 514.5 m | 3.6% | DFP 2015 · 24/02/2016 |
| 2014 | total assets (BPA 1) | R$ 6.01 bn | R$ 6.09 bn | 1.3% | DFP 2015 · 24/02/2016 |
| 2014 | total liabilities (BPP 2) | R$ 6.01 bn | R$ 6.09 bn | 1.3% | DFP 2015 · 24/02/2016 |
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.
MULT3 — 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.