Dados B3 › Restatements
Has POSITIVO TECNOLOGIA S.A. (POSI3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2018, 2019, 2023 came back with different figures in the following year's annual filing — 27 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$ -159.9 m | R$ -148.5 m | 7.1% | DFP 2011 · 20/03/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 304.8 m | R$ 307.6 m | 0.9% | DFP 2011 · 20/03/2012 |
| 2011 | current assets (BPA 1.01) | R$ 1.10 bn | R$ 1.12 bn | 1.5% | DFP 2012 · 14/03/2013 |
| 2011 | total assets (BPA 1) | R$ 1.45 bn | R$ 1.44 bn | 0.7% | DFP 2012 · 14/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 1.45 bn | R$ 1.44 bn | 0.7% | DFP 2012 · 14/03/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 660.9 m | R$ 664.4 m | 0.5% | DFP 2012 · 14/03/2013 |
| 2012 | income taxes (DRE 3.08) | R$ 295 k | R$ 922 k | 68.0% | DFP 2013 · 20/02/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -40.0 m | R$ -45.2 m | 11.6% | DFP 2013 · 20/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.46 bn | R$ 1.38 bn | 5.5% | DFP 2013 · 20/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 116.0 m | R$ 110.0 m | 5.1% | DFP 2013 · 20/02/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.06 bn | R$ 1.01 bn | 4.8% | DFP 2013 · 20/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 539.8 m | R$ 516.8 m | 4.3% | DFP 2013 · 20/02/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 2.20 bn | R$ 2.10 bn | 4.2% | DFP 2013 · 20/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.66 bn | R$ -1.59 bn | 4.2% | DFP 2013 · 20/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 62.3 m | R$ 60.3 m | 3.1% | DFP 2013 · 20/02/2014 |
| 2012 | total assets (BPA 1) | R$ 1.82 bn | R$ 1.76 bn | 2.8% | DFP 2013 · 20/02/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.82 bn | R$ 1.76 bn | 2.8% | DFP 2013 · 20/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 29.9 m | R$ 29.3 m | 2.1% | DFP 2013 · 20/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 399.5 m | R$ 397.4 m | 0.5% | DFP 2013 · 20/02/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 208.9 m | R$ 154.5 m | 26.1% | DFP 2015 · 23/03/2016 |
| 2018 | gross profit (DRE 3.03) | R$ 521.0 m | R$ 459.8 m | 11.7% | DFP 2019 · 04/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 1.95 bn | R$ 1.89 bn | 3.1% | DFP 2019 · 04/03/2020 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ -14.0 m | R$ -718 k | 94.9% | DFP 2020 · 17/03/2021 |
| 2019 | transactions with shareholders (DMPL 5.04) | R$ 1.8 m | R$ 4.4 m | 58.2% | DFP 2020 · 17/03/2021 |
| 2019 | internal changes in equity (DMPL 5.06) | R$ -2.0 m | R$ -4.6 m | 56.2% | DFP 2020 · 17/03/2021 |
| 2023 | net income plus OCI (DMPL 5.05) | R$ 242.8 m | R$ 251.6 m | 3.5% | DFP 2024 · 19/03/2025 |
| 2023 | closing equity (DMPL 5.07) | R$ 1.59 bn | R$ 1.60 bn | 0.6% | DFP 2024 · 19/03/2025 |
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.
POSI3 — 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.