Dados B3 › Restatements
Has COMPASS GÁS E ENERGIA S.A. (PASS3) ever restated its financial statements? In which years?
Yes: the statements for 2020, 2021, 2022 came back with different figures in the following year's annual filing — 11 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2020 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 159.6 m | 100.0% | DFP 2021 · 17/02/2022 |
| 2021 | gross profit (DRE 3.03) | R$ 3.13 bn | R$ 2.57 bn | 17.7% | DFP 2022 · 28/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -9.20 bn | R$ -9.76 bn | 5.7% | DFP 2022 · 28/02/2023 |
| 2022 | internal changes in equity (DMPL 5.06) | R$ 25.1 m | R$ 0 k | 100.0% | DFP 2023 · 27/03/2024 |
| 2022 | gross profit (DRE 3.03) | R$ 3.57 bn | R$ 3.35 bn | 6.1% | DFP 2023 · 27/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 20.13 bn | R$ 19.72 bn | 2.1% | DFP 2023 · 27/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 1.72 bn | R$ 1.70 bn | 1.5% | DFP 2023 · 27/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ 1.84 bn | R$ 1.82 bn | 1.4% | DFP 2023 · 27/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 1.85 bn | R$ 1.82 bn | 1.4% | DFP 2023 · 27/03/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ 1.98 bn | R$ 2.00 bn | 1.3% | DFP 2023 · 27/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -16.56 bn | R$ -16.36 bn | 1.2% | DFP 2023 · 27/03/2024 |
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.
PASS3 — 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.