Dados B3 › Restatements
Has OI S.A. - EM RECUPERAÇÃO JUDICIAL (OIBR3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2013, 2014, 2015, 2016, 2018, 2019, 2020, 2021, 2023 came back with different figures in the following year's annual filing — 76 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | net income plus OCI (DMPL 5.05) | R$ 1.78 bn | R$ 1.62 bn | 9.4% | DFP 2013 · 19/02/2014 |
| 2012 | equity (BPP 2.03) | R$ 11.32 bn | R$ 11.11 bn | 1.8% | DFP 2013 · 19/02/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 11.32 bn | R$ 11.11 bn | 1.8% | DFP 2013 · 19/02/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 3.86 bn | R$ 3.91 bn | 1.3% | DFP 2013 · 19/02/2014 |
| 2013 | current assets (BPA 1.01) | R$ 17.69 bn | R$ 17.93 bn | 1.4% | DFP 2014 · 27/03/2015 |
| 2014 | long-term borrowings (BPP 2.02.01) | R$ 22.74 bn | R$ 17.55 bn | 22.8% | DFP 2015 · 24/03/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | R$ 1.90 bn | R$ 1.83 bn | 3.5% | DFP 2015 · 24/03/2016 |
| 2015 | transactions with shareholders (DMPL 5.04) | R$ 1.03 bn | R$ 7.26 bn | 85.8% | DFP 2016 · 22/03/2017 |
| 2015 | equity (BPP 2.03) | R$ 13.22 bn | R$ 19.21 bn | 31.2% | DFP 2016 · 22/03/2017 |
| 2015 | closing equity (DMPL 5.07) | R$ 13.22 bn | R$ 19.21 bn | 31.2% | DFP 2016 · 22/03/2017 |
| 2015 | income taxes (DRE 3.08) | R$ 664.8 m | R$ 785.2 m | 15.3% | DFP 2016 · 22/03/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -2.53 bn | R$ -2.89 bn | 12.3% | DFP 2016 · 22/03/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ -3.18 bn | R$ -3.53 bn | 10.0% | DFP 2016 · 22/03/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 3.69 bn | R$ 3.34 bn | 9.6% | DFP 2016 · 22/03/2017 |
| 2015 | total assets (BPA 1) | R$ 59.55 bn | R$ 65.55 bn | 9.1% | DFP 2016 · 22/03/2017 |
| 2015 | total liabilities (BPP 2) | R$ 59.55 bn | R$ 65.55 bn | 9.1% | DFP 2016 · 22/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ -6.67 bn | R$ -7.02 bn | 5.0% | DFP 2016 · 22/03/2017 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -4.93 bn | R$ -5.17 bn | 4.5% | DFP 2016 · 22/03/2017 |
| 2015 | net profit (DRE 3.11) | R$ -4.93 bn | R$ -5.17 bn | 4.5% | DFP 2016 · 22/03/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -4.93 bn | R$ -5.17 bn | 4.5% | DFP 2016 · 22/03/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ -5.62 bn | R$ -5.85 bn | 4.0% | DFP 2016 · 22/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ -6.00 bn | R$ -6.24 bn | 3.7% | DFP 2016 · 22/03/2017 |
| 2016 | equity (BPP 2.03) | R$ 11.66 bn | R$ -7.46 bn | 163.9% | DFP 2017 · 12/04/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 11.66 bn | R$ -7.46 bn | 163.9% | DFP 2017 · 12/04/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 19.21 bn | R$ 1.17 bn | 93.9% | DFP 2017 · 12/04/2018 |
| 2016 | gross profit (DRE 3.03) | R$ 1.85 bn | R$ 2.68 bn | 31.1% | DFP 2017 · 12/04/2018 |
| 2016 | total assets (BPA 1) | R$ 56.80 bn | R$ 39.45 bn | 30.5% | DFP 2017 · 12/04/2018 |
| 2016 | total liabilities (BPP 2) | R$ 56.80 bn | R$ 39.45 bn | 30.5% | DFP 2017 · 12/04/2018 |
| 2016 | income taxes (DRE 3.08) | R$ -1.21 bn | R$ -921.2 m | 23.7% | DFP 2017 · 12/04/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -3.73 bn | R$ -2.89 bn | 22.4% | DFP 2017 · 12/04/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ -4.09 bn | R$ -5.20 bn | 21.4% | DFP 2017 · 12/04/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ -5.74 bn | R$ -7.11 bn | 19.3% | DFP 2017 · 12/04/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -6.94 bn | R$ -8.03 bn | 13.5% | DFP 2017 · 12/04/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ -6.94 bn | R$ -8.03 bn | 13.5% | DFP 2017 · 12/04/2018 |
| 2016 | net profit (DRE 3.11) | R$ -6.94 bn | R$ -8.03 bn | 13.5% | DFP 2017 · 12/04/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -6.94 bn | R$ -8.03 bn | 13.5% | DFP 2017 · 12/04/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -7.54 bn | R$ -8.63 bn | 12.6% | DFP 2017 · 12/04/2018 |
| 2016 | current liabilities (BPP 2.01) | R$ 21.07 bn | R$ 21.42 bn | 1.6% | DFP 2017 · 12/04/2018 |
| 2016 | current assets (BPA 1.01) | R$ 13.62 bn | R$ 13.72 bn | 0.8% | DFP 2017 · 12/04/2018 |
| 2018 | gross profit (DRE 3.03) | R$ 1.31 bn | R$ 1.25 bn | 4.4% | DFP 2019 · 25/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -3.22 bn | R$ -3.28 bn | 1.7% | DFP 2019 · 25/03/2020 |
| 2019 | income taxes (DRE 3.08) | R$ -8.0 m | R$ 12.7 m | 163.0% | DFP 2020 · 10/05/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 4.82 bn | R$ 2.51 bn | 48.0% | DFP 2020 · 10/05/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 20.14 bn | R$ 10.49 bn | 47.9% | DFP 2020 · 10/05/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -15.31 bn | R$ -7.98 bn | 47.9% | DFP 2020 · 10/05/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ -2.98 bn | R$ -3.37 bn | 11.6% | DFP 2020 · 10/05/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 2.31 bn | R$ 2.19 bn | 5.3% | DFP 2020 · 10/05/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ -9.10 bn | R$ -8.73 bn | 4.0% | DFP 2020 · 10/05/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ -9.09 bn | R$ -8.74 bn | 3.8% | DFP 2020 · 10/05/2021 |
| 2020 | gross profit (DRE 3.03) | R$ 2.01 bn | R$ 3.02 bn | 33.3% | DFP 2021 · 05/05/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ -1.81 bn | R$ -1.33 bn | 26.4% | DFP 2021 · 05/05/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 9.28 bn | R$ 10.93 bn | 15.1% | DFP 2021 · 05/05/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -7.27 bn | R$ -7.91 bn | 8.1% | DFP 2021 · 05/05/2022 |
| 2020 | current liabilities (BPP 2.01) | R$ 18.01 bn | R$ 16.83 bn | 6.6% | DFP 2021 · 05/05/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 4.41 bn | R$ 4.49 bn | 1.8% | DFP 2021 · 05/05/2022 |
| 2020 | current assets (BPA 1.01) | R$ 33.80 bn | R$ 33.51 bn | 0.8% | DFP 2021 · 05/05/2022 |
| 2021 | equity (BPP 2.03) | R$ -755.7 m | R$ -2.67 bn | 71.7% | DFP 2022 · 22/05/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ -755.7 m | R$ -2.67 bn | 71.7% | DFP 2022 · 22/05/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 559.1 m | R$ 435.9 m | 22.0% | DFP 2022 · 22/05/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ -7.02 bn | R$ -8.96 bn | 21.7% | DFP 2022 · 22/05/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -8.52 bn | R$ -10.43 bn | 18.4% | DFP 2022 · 22/05/2023 |
| 2021 | net profit (DRE 3.11) | R$ -8.52 bn | R$ -10.43 bn | 18.4% | DFP 2022 · 22/05/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -8.52 bn | R$ -10.43 bn | 18.4% | DFP 2022 · 22/05/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ -8.53 bn | R$ -10.44 bn | 18.3% | DFP 2022 · 22/05/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ -9.58 bn | R$ -11.49 bn | 16.7% | DFP 2022 · 22/05/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ -11.50 bn | R$ -13.42 bn | 14.3% | DFP 2022 · 22/05/2023 |
| 2021 | current assets (BPA 1.01) | R$ 13.84 bn | R$ 13.39 bn | 3.3% | DFP 2022 · 22/05/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -9.92 bn | R$ -10.05 bn | 1.2% | DFP 2022 · 22/05/2023 |
| 2021 | total assets (BPA 1) | R$ 57.13 bn | R$ 56.55 bn | 1.0% | DFP 2022 · 22/05/2023 |
| 2021 | total liabilities (BPP 2) | R$ 57.13 bn | R$ 56.55 bn | 1.0% | DFP 2022 · 22/05/2023 |
| 2023 | gross profit (DRE 3.03) | R$ 368.5 m | R$ -746.6 m | 149.4% | DFP 2024 · 26/03/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 9.14 bn | R$ 3.68 bn | 59.7% | DFP 2024 · 26/03/2025 |
| 2023 | cost of goods and services (DRE 3.02) | R$ -8.78 bn | R$ -4.43 bn | 49.5% | DFP 2024 · 26/03/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ -1.98 bn | R$ -1.82 bn | 8.1% | DFP 2024 · 26/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ -5.97 bn | R$ -5.81 bn | 2.7% | DFP 2024 · 26/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ -7.03 bn | R$ -6.87 bn | 2.3% | DFP 2024 · 26/03/2025 |
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.
OIBR3 — 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.