Dados B3 › Restatements
Has EMPREENDIMENTOS PAGUE MENOS SA (PGMN3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2013, 2014, 2017, 2021, 2023 came back with different figures in the following year's annual filing — 15 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | short-term borrowings (BPP 2.01.04) | R$ 155.7 m | R$ 153.5 m | 1.4% | DFP 2012 · 27/03/2013 |
| 2013 | short-term borrowings (BPP 2.01.04) | R$ 212.2 m | R$ 206.5 m | 2.7% | DFP 2014 · 31/03/2015 |
| 2013 | long-term borrowings (BPP 2.02.01) | R$ 505.8 m | R$ 511.6 m | 1.1% | DFP 2014 · 31/03/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 682.5 m | R$ 676.8 m | 0.8% | DFP 2014 · 31/03/2015 |
| 2014 | current liabilities (BPP 2.01) | R$ 868.9 m | R$ 1.17 bn | 25.4% | DFP 2015 · 24/03/2017 |
| 2014 | current assets (BPA 1.01) | R$ 1.58 bn | R$ 1.87 bn | 15.3% | DFP 2015 · 24/03/2017 |
| 2014 | total assets (BPA 1) | R$ 1.94 bn | R$ 2.23 bn | 13.3% | DFP 2015 · 24/03/2017 |
| 2014 | total liabilities (BPP 2) | R$ 1.94 bn | R$ 2.23 bn | 13.3% | DFP 2015 · 24/03/2017 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -2.94 bn | R$ -2.75 bn | 6.5% | DFP 2015 · 24/03/2017 |
| 2014 | gross profit (DRE 3.03) | R$ 1.28 bn | R$ 1.34 bn | 4.3% | DFP 2015 · 24/03/2017 |
| 2014 | net revenue (DRE 3.01) | R$ 4.22 bn | R$ 4.08 bn | 3.2% | DFP 2015 · 24/03/2017 |
| 2017 | long-term borrowings (BPP 2.02.01) | R$ 535.3 m | R$ 494.0 m | 7.7% | DFP 2018 · 25/06/2020 |
| 2017 | short-term borrowings (BPP 2.01.04) | R$ 234.7 m | R$ 219.4 m | 6.5% | DFP 2018 · 25/06/2020 |
| 2021 | short-term borrowings (BPP 2.01.04) | R$ 435.7 m | R$ 538.1 m | 19.0% | DFP 2022 · 15/03/2023 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 219 k | R$ 2.5 m | 91.3% | DFP 2024 · 13/03/2025 |
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.
PGMN3 — 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 23:59 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 23:59 UTC. If this does not match /saude, you are reading a cached copy.