Dados B3 › Restatements
Has COMPANHIA BRASILEIRA DE DISTRIBUIÇÃO (PCAR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2015, 2017, 2018, 2019, 2021, 2023 came back with different figures in the following year's annual filing — 113 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | transactions with shareholders (DMPL 5.04) | R$ 67.1 m | R$ -104.5 m | 164.2% | DFP 2011 · 16/02/2012 |
| 2010 | internal changes in equity (DMPL 5.06) | R$ -315.1 m | R$ -114.9 m | 63.5% | DFP 2011 · 16/02/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 722.4 m | R$ 618.5 m | 14.4% | DFP 2011 · 16/02/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 722.4 m | R$ 618.5 m | 14.4% | DFP 2011 · 16/02/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 722.4 m | R$ 618.5 m | 14.4% | DFP 2011 · 16/02/2012 |
| 2010 | net profit (DRE 3.11) | R$ 722.4 m | R$ 618.5 m | 14.4% | DFP 2011 · 16/02/2012 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 722.4 m | R$ 618.5 m | 14.4% | DFP 2011 · 16/02/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 760.1 m | R$ 656.2 m | 13.7% | DFP 2011 · 16/02/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -11.36 bn | R$ -12.81 bn | 11.3% | DFP 2011 · 16/02/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 115.8 m | R$ 104.1 m | 10.1% | DFP 2011 · 16/02/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 1.07 bn | R$ 966.6 m | 9.7% | DFP 2011 · 16/02/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 15.51 bn | R$ 16.97 bn | 8.6% | DFP 2011 · 16/02/2012 |
| 2010 | income taxes (DRE 3.08) | R$ -86.6 m | R$ -84.5 m | 2.4% | DFP 2011 · 16/02/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 2.98 bn | R$ 2.92 bn | 2.1% | DFP 2011 · 16/02/2012 |
| 2010 | financial investments (BPA 1.01.02) | R$ 608.0 m | R$ 600.6 m | 1.2% | DFP 2011 · 16/02/2012 |
| 2010 | equity (BPP 2.03) | R$ 7.10 bn | R$ 7.02 bn | 1.1% | DFP 2011 · 16/02/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 7.10 bn | R$ 7.02 bn | 1.1% | DFP 2011 · 16/02/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 10.82 bn | R$ 10.92 bn | 1.0% | DFP 2011 · 16/02/2012 |
| 2010 | total assets (BPA 1) | R$ 29.93 bn | R$ 29.77 bn | 0.5% | DFP 2011 · 16/02/2012 |
| 2010 | total liabilities (BPP 2) | R$ 29.93 bn | R$ 29.77 bn | 0.5% | DFP 2011 · 16/02/2012 |
| 2011 | short-term borrowings (BPP 2.01.04) | R$ 712.7 m | R$ 1.52 bn | 53.0% | DFP 2012 · 20/02/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 4.25 bn | R$ 5.05 bn | 15.9% | DFP 2012 · 20/02/2013 |
| 2011 | current assets (BPA 1.01) | R$ 5.56 bn | R$ 6.49 bn | 14.3% | DFP 2012 · 20/02/2013 |
| 2011 | total assets (BPA 1) | R$ 17.76 bn | R$ 18.56 bn | 4.3% | DFP 2012 · 20/02/2013 |
| 2011 | total liabilities (BPP 2) | R$ 17.76 bn | R$ 18.56 bn | 4.3% | DFP 2012 · 20/02/2013 |
| 2012 | current assets (BPA 1.01) | R$ 6.22 bn | R$ 5.78 bn | 7.1% | DFP 2013 · 18/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 7.53 bn | R$ 7.10 bn | 5.8% | DFP 2013 · 18/03/2014 |
| 2012 | total assets (BPA 1) | R$ 22.44 bn | R$ 22.01 bn | 1.9% | DFP 2013 · 18/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 22.44 bn | R$ 22.01 bn | 1.9% | DFP 2013 · 18/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 4.99 bn | R$ 4.95 bn | 0.7% | DFP 2013 · 18/03/2014 |
| 2013 | financial investments (BPA 1.01.02) | R$ 24.5 m | R$ 24.0 m | 1.9% | DFP 2014 · 12/02/2015 |
| 2013 | gross profit (DRE 3.03) | R$ 5.81 bn | R$ 5.87 bn | 1.0% | DFP 2014 · 12/02/2015 |
| 2013 | internal changes in equity (DMPL 5.06) | R$ 127.0 m | R$ 128.0 m | 0.8% | DFP 2014 · 12/02/2015 |
| 2013 | income taxes (DRE 3.08) | R$ -107.4 m | R$ -108.0 m | 0.6% | DFP 2014 · 12/02/2015 |
| 2014 | internal changes in equity (DMPL 5.06) | R$ 51.0 m | R$ 95.0 m | 46.3% | DFP 2015 · 29/07/2016 |
| 2014 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.27 bn | R$ 1.21 bn | 5.0% | DFP 2015 · 29/07/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | R$ 1.27 bn | R$ 1.21 bn | 5.0% | DFP 2015 · 29/07/2016 |
| 2014 | net profit (DRE 3.11) | R$ 1.27 bn | R$ 1.21 bn | 5.0% | DFP 2015 · 29/07/2016 |
| 2014 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 1.27 bn | R$ 1.21 bn | 5.0% | DFP 2015 · 29/07/2016 |
| 2014 | net income plus OCI (DMPL 5.05) | R$ 1.27 bn | R$ 1.21 bn | 5.0% | DFP 2015 · 29/07/2016 |
| 2014 | non-controlling interests (BPP 2.03.09) | R$ 3.90 bn | R$ 3.72 bn | 4.7% | DFP 2015 · 29/07/2016 |
| 2014 | profit before taxes (DRE 3.07) | R$ 1.42 bn | R$ 1.36 bn | 4.4% | DFP 2015 · 29/07/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 2.04 bn | R$ 1.97 bn | 3.1% | DFP 2015 · 29/07/2016 |
| 2014 | equity (BPP 2.03) | R$ 10.58 bn | R$ 10.48 bn | 1.0% | DFP 2015 · 29/07/2016 |
| 2014 | closing equity (DMPL 5.07) | R$ 10.58 bn | R$ 10.48 bn | 1.0% | DFP 2015 · 29/07/2016 |
| 2014 | opening equity (DMPL 5.03) | R$ 9.48 bn | R$ 9.40 bn | 0.9% | DFP 2015 · 29/07/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 16.95 bn | R$ 16.80 bn | 0.9% | DFP 2015 · 29/07/2016 |
| 2014 | current liabilities (BPP 2.01) | R$ 23.85 bn | R$ 23.98 bn | 0.6% | DFP 2015 · 29/07/2016 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 5.02 bn | R$ 4.99 bn | 0.5% | DFP 2015 · 29/07/2016 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -52.93 bn | R$ -28.12 bn | 46.9% | DFP 2016 · 07/03/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 69.22 bn | R$ 37.20 bn | 46.3% | DFP 2016 · 07/03/2017 |
| 2015 | gross profit (DRE 3.03) | R$ 16.29 bn | R$ 9.07 bn | 44.3% | DFP 2016 · 07/03/2017 |
| 2015 | income taxes (DRE 3.08) | R$ -54.0 m | R$ -78.0 m | 30.8% | DFP 2016 · 07/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | R$ 319.0 m | R$ 417.0 m | 23.5% | DFP 2016 · 07/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ 265.0 m | R$ 339.0 m | 21.8% | DFP 2016 · 07/03/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ 1.08 bn | R$ 1.16 bn | 6.8% | DFP 2016 · 07/03/2017 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ 601.0 m | R$ 551.0 m | 8.3% | DFP 2018 · 26/03/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 619.0 m | R$ 580.0 m | 6.3% | DFP 2018 · 26/03/2019 |
| 2017 | net profit (DRE 3.11) | R$ 619.0 m | R$ 580.0 m | 6.3% | DFP 2018 · 26/03/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 619.0 m | R$ 580.0 m | 6.3% | DFP 2018 · 26/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ 651.0 m | R$ 612.0 m | 6.0% | DFP 2018 · 26/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ 708.0 m | R$ 669.0 m | 5.5% | DFP 2018 · 26/03/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | R$ 2.96 bn | R$ 2.85 bn | 3.6% | DFP 2018 · 26/03/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 7.70 bn | R$ 7.97 bn | 3.4% | DFP 2018 · 26/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 1.37 bn | R$ 1.33 bn | 2.9% | DFP 2018 · 26/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -18.29 bn | R$ -18.02 bn | 1.5% | DFP 2018 · 26/03/2019 |
| 2017 | equity (BPP 2.03) | R$ 10.33 bn | R$ 10.19 bn | 1.4% | DFP 2018 · 26/03/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 10.33 bn | R$ 10.19 bn | 1.4% | DFP 2018 · 26/03/2019 |
| 2017 | current assets (BPA 1.01) | R$ 9.18 bn | R$ 9.08 bn | 1.0% | DFP 2018 · 26/03/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 9.86 bn | R$ 9.77 bn | 1.0% | DFP 2018 · 26/03/2019 |
| 2017 | total assets (BPA 1) | R$ 22.98 bn | R$ 22.86 bn | 0.5% | DFP 2018 · 26/03/2019 |
| 2017 | total liabilities (BPP 2) | R$ 22.98 bn | R$ 22.86 bn | 0.5% | DFP 2018 · 26/03/2019 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 460.0 m | R$ 1.19 bn | 61.2% | DFP 2019 · 28/10/2020 |
| 2018 | income taxes (DRE 3.08) | R$ 26.0 m | R$ 49.0 m | 46.9% | DFP 2019 · 28/10/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 1.64 bn | R$ 2.11 bn | 22.3% | DFP 2019 · 28/10/2020 |
| 2018 | total assets (BPA 1) | R$ 24.78 bn | R$ 28.35 bn | 12.6% | DFP 2019 · 28/10/2020 |
| 2018 | total liabilities (BPP 2) | R$ 24.78 bn | R$ 28.35 bn | 12.6% | DFP 2019 · 28/10/2020 |
| 2018 | opening equity (DMPL 5.03) | R$ 10.19 bn | R$ 9.38 bn | 7.9% | DFP 2019 · 28/10/2020 |
| 2018 | internal changes in equity (DMPL 5.06) | R$ -12.0 m | R$ -13.0 m | 7.7% | DFP 2019 · 28/10/2020 |
| 2018 | equity (BPP 2.03) | R$ 11.08 bn | R$ 10.23 bn | 7.7% | DFP 2019 · 28/10/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ 11.08 bn | R$ 10.23 bn | 7.7% | DFP 2019 · 28/10/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 1.18 bn | R$ 1.13 bn | 3.7% | DFP 2019 · 28/10/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.19 bn | R$ 1.15 bn | 3.7% | DFP 2019 · 28/10/2020 |
| 2018 | net profit (DRE 3.11) | R$ 1.19 bn | R$ 1.15 bn | 3.7% | DFP 2019 · 28/10/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 1.19 bn | R$ 1.15 bn | 3.7% | DFP 2019 · 28/10/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | R$ 3.40 bn | R$ 3.29 bn | 3.3% | DFP 2019 · 28/10/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 8.52 bn | R$ 8.80 bn | 3.2% | DFP 2019 · 28/10/2020 |
| 2018 | non-controlling interests (BPP 2.03.09) | R$ 2.86 bn | R$ 2.92 bn | 2.4% | DFP 2019 · 28/10/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | R$ 1.34 bn | R$ 1.31 bn | 2.2% | DFP 2019 · 28/10/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 1.22 bn | R$ 1.24 bn | 1.2% | DFP 2019 · 28/10/2020 |
| 2018 | gross profit (DRE 3.03) | R$ 7.34 bn | R$ 7.40 bn | 0.8% | DFP 2019 · 28/10/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 1.20 bn | R$ 1.19 bn | 0.7% | DFP 2019 · 28/10/2020 |
| 2018 | current assets (BPA 1.01) | R$ 9.55 bn | R$ 9.60 bn | 0.5% | DFP 2019 · 28/10/2020 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 488.0 m | R$ -273.0 m | 155.9% | DFP 2020 · 23/02/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 760.0 m | R$ -368.0 m | 148.4% | DFP 2020 · 23/02/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -272.0 m | R$ 95.0 m | 134.9% | DFP 2020 · 23/02/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 1.97 bn | R$ 503.0 m | 74.4% | DFP 2020 · 23/02/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -44.45 bn | R$ -21.23 bn | 52.2% | DFP 2020 · 23/02/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 56.63 bn | R$ 28.84 bn | 49.1% | DFP 2020 · 23/02/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 12.19 bn | R$ 7.61 bn | 37.5% | DFP 2020 · 23/02/2021 |
| 2021 | profit before taxes (DRE 3.07) | R$ -59.0 m | R$ -145.0 m | 59.3% | DFP 2022 · 27/02/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 972.0 m | R$ 466.0 m | 52.1% | DFP 2022 · 27/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -19.31 bn | R$ -10.98 bn | 43.2% | DFP 2022 · 27/02/2023 |
| 2021 | net revenue (DRE 3.01) | R$ 25.68 bn | R$ 15.04 bn | 41.4% | DFP 2022 · 27/02/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 6.37 bn | R$ 4.07 bn | 36.2% | DFP 2022 · 27/02/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 804.0 m | R$ 619.0 m | 23.0% | DFP 2022 · 27/02/2023 |
| 2021 | income taxes (DRE 3.08) | R$ 863.0 m | R$ 764.0 m | 11.5% | DFP 2022 · 27/02/2023 |
| 2023 | profit from continuing operations (DRE 3.09) | R$ -19.0 m | R$ -33.0 m | 42.4% | DFP 2024 · 18/02/2025 |
| 2023 | cost of goods and services (DRE 3.02) | R$ -14.32 bn | R$ -13.08 bn | 8.6% | DFP 2024 · 18/02/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 19.05 bn | R$ 17.70 bn | 7.1% | DFP 2024 · 18/02/2025 |
| 2023 | profit before taxes (DRE 3.07) | R$ -449.0 m | R$ -463.0 m | 3.0% | DFP 2024 · 18/02/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ 620.0 m | R$ 603.0 m | 2.7% | DFP 2024 · 18/02/2025 |
| 2023 | gross profit (DRE 3.03) | R$ 4.73 bn | R$ 4.62 bn | 2.3% | DFP 2024 · 18/02/2025 |
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.
PCAR3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.