Dados B3 › Restatements
Has PRÁTICA PRODUTOS S.A. (PTCA3) ever restated its financial statements? In which years?
Yes: the statements for 2019, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 10 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2019 | income taxes (DRE 3.08) | R$ -1.7 m | R$ -742 k | 55.5% | DFP 2020 · 28/04/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 9.7 m | R$ 8.8 m | 9.5% | DFP 2020 · 28/04/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 10.0 m | R$ 10.7 m | 7.2% | DFP 2020 · 28/04/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 14.1 m | R$ 13.1 m | 6.6% | DFP 2020 · 28/04/2021 |
| 2019 | total assets (BPA 1) | R$ 125.7 m | R$ 127.3 m | 1.3% | DFP 2020 · 28/04/2021 |
| 2019 | total liabilities (BPP 2) | R$ 125.7 m | R$ 127.3 m | 1.3% | DFP 2020 · 28/04/2021 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ -7.6 m | R$ 2.9 m | 138.2% | DFP 2022 · 25/04/2023 |
| 2022 | gross profit (DRE 3.03) | R$ 101.8 m | R$ 100.7 m | 1.1% | DFP 2023 · 01/04/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -136.7 m | R$ -137.8 m | 0.8% | DFP 2023 · 01/04/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 11.5 m | R$ 19.8 m | 41.8% | DFP 2024 · 31/03/2025 |
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.
PTCA3 — 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.