Dados B3 › Restatements
Has PARANAPANEMA S.A. - EM RECUPERAÇÃO JUDICIAL (PMAM3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2018, 2021, 2022 came back with different figures in the following year's annual filing — 12 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -422.9 m | R$ -295.4 m | 30.1% | DFP 2011 · 27/03/2012 |
| 2010 | total assets (BPA 1) | R$ 3.76 bn | R$ 3.68 bn | 2.2% | DFP 2011 · 27/03/2012 |
| 2010 | total liabilities (BPP 2) | R$ 3.76 bn | R$ 3.68 bn | 2.2% | DFP 2011 · 27/03/2012 |
| 2011 | profit from continuing operations (DRE 3.09) | R$ -47.7 m | R$ -40.0 m | 16.0% | DFP 2012 · 28/02/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ -53.5 m | R$ -45.9 m | 14.3% | DFP 2012 · 28/02/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ -86.2 m | R$ -78.6 m | 8.9% | DFP 2012 · 28/02/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 501.3 m | R$ 473.8 m | 5.5% | DFP 2012 · 28/02/2013 |
| 2011 | current assets (BPA 1.01) | R$ 2.54 bn | R$ 2.51 bn | 1.1% | DFP 2012 · 28/02/2013 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ -74.2 m | R$ -58.3 m | 21.4% | DFP 2019 · 16/03/2020 |
| 2021 | gross profit (DRE 3.03) | R$ -6.4 m | R$ -269.5 m | 97.6% | DFP 2022 · 17/03/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -4.52 bn | R$ -4.79 bn | 5.5% | DFP 2022 · 17/03/2023 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -1.40 bn | R$ -1.39 bn | 0.9% | DFP 2023 · 15/03/2024 |
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.
PMAM3 — 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.