Dados B3 › Restatements
Has OSX BRASIL S.A. - EM RECUPERAÇÃO JUDICIAL (OSXB3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015, 2016, 2017, 2020, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 62 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | current assets (BPA 1.01) | R$ 2.40 bn | R$ 2.37 bn | 1.4% | DFP 2011 · 30/03/2012 |
| 2011 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 394 k | 100.0% | DFP 2012 · 05/04/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 57.6 m | R$ 65.0 m | 11.3% | DFP 2012 · 05/04/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 163.0 m | R$ 173.5 m | 6.1% | DFP 2013 · 17/04/2014 |
| 2014 | long-term borrowings (BPP 2.02.01) | R$ 2.08 bn | R$ 3.31 bn | 37.0% | DFP 2015 · 12/04/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | R$ 3.81 bn | R$ 2.59 bn | 32.1% | DFP 2015 · 12/04/2016 |
| 2014 | current liabilities (BPP 2.01) | R$ 184.4 m | R$ 185.4 m | 0.6% | DFP 2015 · 12/04/2016 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 208.6 m | R$ -665.6 m | 131.3% | DFP 2016 · 26/06/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 76.1 m | R$ -11.2 m | 114.7% | DFP 2016 · 26/06/2017 |
| 2015 | financial investments (BPA 1.01.02) | R$ 11.9 m | R$ 0 k | 100.0% | DFP 2016 · 26/06/2017 |
| 2015 | short-term borrowings (BPP 2.01.04) | R$ 6.33 bn | R$ 0 k | 100.0% | DFP 2016 · 26/06/2017 |
| 2015 | income taxes (DRE 3.08) | R$ -8.9 m | R$ 0 k | 100.0% | DFP 2016 · 26/06/2017 |
| 2015 | current liabilities (BPP 2.01) | R$ 7.34 bn | R$ 304.0 m | 95.9% | DFP 2016 · 26/06/2017 |
| 2015 | cash and equivalents (BPA 1.01.01) | R$ 62.5 m | R$ 8.8 m | 85.9% | DFP 2016 · 26/06/2017 |
| 2015 | total assets (BPA 1) | R$ 504.8 m | R$ 137.1 m | 72.8% | DFP 2016 · 26/06/2017 |
| 2015 | total liabilities (BPP 2) | R$ 504.8 m | R$ 137.1 m | 72.8% | DFP 2016 · 26/06/2017 |
| 2015 | current assets (BPA 1.01) | R$ 552 k | R$ 1.4 m | 60.3% | DFP 2016 · 26/06/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 414.2 m | R$ 188.7 m | 54.4% | DFP 2016 · 26/06/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | R$ -1.08 bn | R$ -509.5 m | 53.0% | DFP 2016 · 26/06/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ -978.7 m | R$ -578.4 m | 40.9% | DFP 2016 · 26/06/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -338.1 m | R$ -199.9 m | 40.9% | DFP 2016 · 26/06/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ -979.8 m | R$ -615.5 m | 37.2% | DFP 2016 · 26/06/2017 |
| 2015 | net profit (DRE 3.11) | R$ -979.8 m | R$ -615.5 m | 37.2% | DFP 2016 · 26/06/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -979.8 m | R$ -615.5 m | 37.2% | DFP 2016 · 26/06/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ -970.9 m | R$ -615.5 m | 36.6% | DFP 2016 · 26/06/2017 |
| 2015 | equity (BPP 2.03) | R$ -2.78 bn | R$ -2.20 bn | 20.7% | DFP 2016 · 26/06/2017 |
| 2015 | closing equity (DMPL 5.07) | R$ -2.78 bn | R$ -2.20 bn | 20.7% | DFP 2016 · 26/06/2017 |
| 2016 | non-controlling interests (BPP 2.03.09) | R$ -184.5 m | R$ -5.5 m | 97.0% | DFP 2017 · 29/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -644.3 m | R$ -851.8 m | 24.4% | DFP 2017 · 29/03/2018 |
| 2016 | equity (BPP 2.03) | R$ -2.85 bn | R$ -3.05 bn | 6.8% | DFP 2017 · 29/03/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ -2.85 bn | R$ -3.05 bn | 6.8% | DFP 2017 · 29/03/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ -1.40 bn | R$ -1.47 bn | 4.8% | DFP 2017 · 29/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ -1.40 bn | R$ -1.47 bn | 4.8% | DFP 2017 · 29/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ -1.40 bn | R$ -1.47 bn | 4.8% | DFP 2017 · 29/03/2018 |
| 2016 | net profit (DRE 3.11) | R$ -1.40 bn | R$ -1.47 bn | 4.8% | DFP 2017 · 29/03/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -1.40 bn | R$ -1.47 bn | 4.8% | DFP 2017 · 29/03/2018 |
| 2017 | income taxes (DRE 3.08) | R$ -40 k | R$ 29.1 m | 100.1% | DFP 2018 · 26/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ -476.5 m | R$ -551.3 m | 13.6% | DFP 2018 · 26/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ -501.9 m | R$ -576.7 m | 13.0% | DFP 2018 · 26/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -501.9 m | R$ -576.7 m | 13.0% | DFP 2018 · 26/03/2019 |
| 2017 | net profit (DRE 3.11) | R$ -501.9 m | R$ -576.7 m | 13.0% | DFP 2018 · 26/03/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -501.9 m | R$ -576.7 m | 13.0% | DFP 2018 · 26/03/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 445.2 m | R$ 456.2 m | 2.4% | DFP 2018 · 26/03/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | R$ -6.3 m | R$ -6.4 m | 1.2% | DFP 2018 · 26/03/2019 |
| 2017 | total assets (BPA 1) | R$ 135.1 m | R$ 133.5 m | 1.2% | DFP 2018 · 26/03/2019 |
| 2017 | total liabilities (BPP 2) | R$ 135.1 m | R$ 133.5 m | 1.2% | DFP 2018 · 26/03/2019 |
| 2017 | equity (BPP 2.03) | R$ -3.54 bn | R$ -3.58 bn | 1.2% | DFP 2018 · 26/03/2019 |
| 2020 | cost of goods and services (DRE 3.02) | R$ 0 k | R$ -1.0 m | 100.0% | DFP 2021 · 28/03/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 10.0 m | R$ 11.1 m | 9.3% | DFP 2021 · 28/03/2022 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -3.2 m | R$ 0 k | 100.0% | DFP 2023 · 28/03/2024 |
| 2022 | current liabilities (BPP 2.01) | R$ 624.0 m | R$ 770.7 m | 19.0% | DFP 2023 · 28/03/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 9.2 m | R$ 8.1 m | 11.3% | DFP 2023 · 28/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 35.1 m | R$ 31.9 m | 9.2% | DFP 2023 · 28/03/2024 |
| 2022 | current assets (BPA 1.01) | R$ 11.5 m | R$ 10.8 m | 5.7% | DFP 2023 · 28/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ -23.8 m | R$ -17.3 m | 27.5% | DFP 2024 · 28/03/2025 |
| 2024 | total assets (BPA 1) | R$ 1.39 bn | R$ 1.02 bn | 26.4% | DFP 2025 · 31/03/2026 |
| 2024 | total liabilities (BPP 2) | R$ 1.39 bn | R$ 1.02 bn | 26.4% | DFP 2025 · 31/03/2026 |
| 2024 | opening equity (DMPL 5.03) | R$ -6.80 bn | R$ -8.80 bn | 22.8% | DFP 2025 · 31/03/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ -8.39 bn | R$ -10.39 bn | 19.3% | DFP 2025 · 31/03/2026 |
| 2024 | equity (BPP 2.03) | R$ -8.39 bn | R$ -8.80 bn | 4.7% | DFP 2025 · 31/03/2026 |
| 2024 | non-controlling interests (BPP 2.03.09) | R$ -15.6 m | R$ -16.0 m | 2.7% | DFP 2025 · 31/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ -978.9 m | R$ -971.7 m | 0.7% | 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.
OSXB3 — 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.