Dados B3 › Restatements
Has QUALICORP CONSULTORIA E CORRETORA DE SEGUROS S.A. (QUAL3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2019, 2020, 2022, 2024 came back with different figures in the following year's annual filing — 55 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$ -3.7 m | R$ -1 k | 100.0% | DFP 2011 · 27/02/2012 |
| 2011 | income taxes (DRE 3.08) | R$ 20.0 m | R$ 0 k | 100.0% | DFP 2012 · 27/03/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ -53.9 m | R$ -33.9 m | 37.1% | DFP 2012 · 27/03/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ -62.2 m | R$ -42.2 m | 32.2% | DFP 2012 · 27/03/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 284.9 m | R$ 276.9 m | 2.8% | DFP 2012 · 27/03/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 495.8 m | R$ 500.2 m | 0.9% | DFP 2012 · 27/03/2013 |
| 2011 | net revenue (DRE 3.01) | R$ 676.1 m | R$ 680.5 m | 0.6% | DFP 2012 · 27/03/2013 |
| 2012 | total assets (BPA 1) | R$ 3.10 bn | R$ 3.05 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 3.10 bn | R$ 3.05 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2013 | non-controlling interests (BPP 2.03.09) | R$ 4.5 m | R$ 10.3 m | 56.9% | DFP 2014 · 26/03/2015 |
| 2013 | current liabilities (BPP 2.01) | R$ 402.8 m | R$ 430.3 m | 6.4% | DFP 2014 · 26/03/2015 |
| 2013 | current assets (BPA 1.01) | R$ 521.6 m | R$ 549.2 m | 5.0% | DFP 2014 · 26/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 400.0 m | R$ 390.4 m | 2.4% | DFP 2014 · 26/03/2015 |
| 2013 | total assets (BPA 1) | R$ 3.24 bn | R$ 3.28 bn | 1.0% | DFP 2014 · 26/03/2015 |
| 2013 | total liabilities (BPP 2) | R$ 3.24 bn | R$ 3.28 bn | 1.0% | DFP 2014 · 26/03/2015 |
| 2014 | non-controlling interests (BPP 2.03.09) | R$ 1.8 m | R$ 2.3 m | 23.1% | DFP 2015 · 29/03/2016 |
| 2014 | current liabilities (BPP 2.01) | R$ 50.0 m | R$ 55.2 m | 9.4% | DFP 2015 · 29/03/2016 |
| 2014 | net income plus OCI (DMPL 5.05) | R$ 122.4 m | R$ 126.1 m | 2.9% | DFP 2015 · 29/03/2016 |
| 2014 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 122.4 m | R$ 126.1 m | 2.9% | DFP 2015 · 29/03/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | R$ 122.4 m | R$ 126.1 m | 2.9% | DFP 2015 · 29/03/2016 |
| 2014 | net profit (DRE 3.11) | R$ 122.4 m | R$ 126.1 m | 2.9% | DFP 2015 · 29/03/2016 |
| 2014 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 122.4 m | R$ 126.1 m | 2.9% | DFP 2015 · 29/03/2016 |
| 2014 | profit before taxes (DRE 3.07) | R$ 122.8 m | R$ 126.4 m | 2.9% | DFP 2015 · 29/03/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | R$ 131.0 m | R$ 134.6 m | 2.7% | DFP 2015 · 29/03/2016 |
| 2014 | income taxes (DRE 3.08) | R$ -134.0 m | R$ -135.9 m | 1.4% | DFP 2015 · 29/03/2016 |
| 2014 | current assets (BPA 1.01) | R$ 63.0 m | R$ 62.6 m | 0.7% | DFP 2015 · 29/03/2016 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 34.3 m | R$ 58.5 m | 41.3% | DFP 2020 · 30/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 318.1 m | R$ 297.4 m | 6.5% | DFP 2020 · 30/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 329.1 m | R$ 308.4 m | 6.3% | DFP 2020 · 30/03/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -175.1 m | R$ -165.4 m | 5.5% | DFP 2020 · 30/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | R$ 1.30 bn | R$ 1.37 bn | 5.3% | DFP 2020 · 30/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 392.8 m | R$ 372.2 m | 5.2% | DFP 2020 · 30/03/2021 |
| 2019 | net profit (DRE 3.11) | R$ 392.8 m | R$ 372.2 m | 5.2% | DFP 2020 · 30/03/2021 |
| 2019 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 392.8 m | R$ 372.2 m | 5.2% | DFP 2020 · 30/03/2021 |
| 2019 | current assets (BPA 1.01) | R$ 925.9 m | R$ 894.2 m | 3.4% | DFP 2020 · 30/03/2021 |
| 2019 | total assets (BPA 1) | R$ 2.59 bn | R$ 2.55 bn | 1.7% | DFP 2020 · 30/03/2021 |
| 2019 | total liabilities (BPP 2) | R$ 2.59 bn | R$ 2.55 bn | 1.7% | DFP 2020 · 30/03/2021 |
| 2019 | equity (BPP 2.03) | R$ 1.43 bn | R$ 1.41 bn | 1.3% | DFP 2020 · 30/03/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ 1.43 bn | R$ 1.41 bn | 1.3% | DFP 2020 · 30/03/2021 |
| 2019 | current liabilities (BPP 2.01) | R$ 102.2 m | R$ 103.5 m | 1.3% | DFP 2020 · 30/03/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ 2.35 bn | R$ 2.34 bn | 0.7% | DFP 2020 · 30/03/2021 |
| 2020 | current liabilities (BPP 2.01) | R$ 235.4 m | R$ 244.4 m | 3.7% | DFP 2021 · 29/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -372.9 m | R$ -362.2 m | 2.9% | DFP 2021 · 29/03/2022 |
| 2020 | opening equity (DMPL 5.03) | R$ 1.41 bn | R$ 1.39 bn | 1.1% | DFP 2021 · 29/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 1.68 bn | R$ 1.67 bn | 0.9% | DFP 2021 · 29/03/2022 |
| 2020 | closing equity (DMPL 5.07) | R$ 1.68 bn | R$ 1.67 bn | 0.9% | DFP 2021 · 29/03/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 1.65 bn | R$ 1.66 bn | 0.6% | DFP 2021 · 29/03/2022 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 564.0 m | R$ 535.1 m | 5.1% | DFP 2023 · 21/03/2024 |
| 2024 | income taxes (DRE 3.08) | R$ 13.8 m | R$ 6.8 m | 51.0% | DFP 2025 · 26/02/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 6.6 m | R$ 10.3 m | 36.3% | DFP 2025 · 26/02/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 6.6 m | R$ 10.3 m | 36.3% | DFP 2025 · 26/02/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 64.7 m | R$ 68.5 m | 5.5% | DFP 2025 · 26/02/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -266.3 m | R$ -254.2 m | 4.5% | DFP 2025 · 26/02/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 1.58 bn | R$ 1.54 bn | 2.4% | DFP 2025 · 26/02/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 1.31 bn | R$ 1.29 bn | 2.0% | DFP 2025 · 26/02/2026 |
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.
QUAL3 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-27 00:01 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 2026-09-27 00:01 UTC. If this does not match /saude, you are reading a cached copy.