Dados B3 › Restatements
Has SUL 116 PARTICIPAÇÕES S.A. - EM LIQUIDAÇÃO (OPTS3) ever restated its financial statements? In which years?
Yes: the statements for 2018, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 25 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2018 | current liabilities (BPP 2.01) | R$ 5 k | R$ 6 k | 16.7% | DFP 2019 · 31/03/2020 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 0 k | R$ -444 k | 100.0% | DFP 2022 · 31/03/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ -444 k | 100.0% | DFP 2022 · 31/03/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 7.7 m | R$ 7.3 m | 5.8% | DFP 2022 · 31/03/2023 |
| 2021 | opening equity (DMPL 5.03) | R$ 10.9 m | R$ 11.5 m | 5.0% | DFP 2022 · 31/03/2023 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -211 k | R$ 224 k | 194.2% | DFP 2023 · 15/07/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ 7.3 m | R$ 0 k | 100.0% | DFP 2023 · 15/07/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ 79 k | R$ 0 k | 100.0% | DFP 2023 · 15/07/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 79 k | R$ 0 k | 100.0% | DFP 2023 · 15/07/2024 |
| 2022 | closing equity (DMPL 5.07) | R$ 7.4 m | R$ 0 k | 100.0% | DFP 2023 · 15/07/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 0 k | R$ 525 k | 100.0% | DFP 2023 · 15/07/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ 0 k | R$ -90 k | 100.0% | DFP 2023 · 15/07/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 0 k | R$ 435 k | 100.0% | DFP 2023 · 15/07/2024 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ 32 k | R$ -126 k | 125.4% | DFP 2024 · 31/03/2025 |
| 2023 | opening equity (DMPL 5.03) | R$ 0 k | R$ 7.4 m | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ 0 k | R$ -127 k | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ -127 k | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ 0 k | R$ 7.2 m | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 277 k | R$ 0 k | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | cost of goods and services (DRE 3.02) | R$ -119 k | R$ 0 k | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 158 k | R$ 0 k | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | income taxes (DRE 3.08) | R$ 0 k | R$ -8 k | 100.0% | DFP 2024 · 31/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ 24 k | R$ 32 k | 25.0% | DFP 2024 · 31/03/2025 |
| 2024 | short-term borrowings (BPP 2.01.04) | R$ 1.8 m | R$ 0 k | 100.0% | DFP 2025 · 31/03/2026 |
| 2024 | current liabilities (BPP 2.01) | R$ 1.9 m | R$ 11 k | 99.4% | DFP 2025 · 31/03/2026 |
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.
OPTS3 — 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.