Dados B3 › Restatements
Has METALURGICA RIOSULENSE SA (RSUL4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2022 came back with different figures in the following year's annual filing — 20 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | income taxes (DRE 3.08) | R$ -139 k | R$ 149 k | 193.3% | DFP 2011 · 27/04/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 11.1 m | R$ -837 k | 107.6% | DFP 2011 · 27/04/2012 |
| 2010 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 5.2 m | 100.0% | DFP 2011 · 27/04/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 251 k | R$ 47 k | 81.3% | DFP 2011 · 27/04/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ -4.6 m | R$ -5.4 m | 15.1% | DFP 2011 · 27/04/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 28.4 m | R$ 24.2 m | 15.0% | DFP 2011 · 27/04/2012 |
| 2010 | equity (BPP 2.03) | R$ 28.4 m | R$ 24.9 m | 12.3% | DFP 2011 · 27/04/2012 |
| 2010 | opening equity (DMPL 5.03) | R$ 32.4 m | R$ 28.6 m | 11.5% | DFP 2011 · 27/04/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | net profit (DRE 3.11) | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | total assets (BPA 1) | R$ 197.8 m | R$ 184.5 m | 6.7% | DFP 2011 · 27/04/2012 |
| 2010 | total liabilities (BPP 2) | R$ 197.8 m | R$ 184.5 m | 6.7% | DFP 2011 · 27/04/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 14.5 m | R$ 15.3 m | 5.2% | DFP 2011 · 27/04/2012 |
| 2010 | current assets (BPA 1.01) | R$ 50.0 m | R$ 47.7 m | 4.7% | DFP 2011 · 27/04/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 81.8 m | R$ 82.7 m | 1.1% | DFP 2011 · 27/04/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 12.6 m | R$ 13.0 m | 3.1% | DFP 2012 · 19/04/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 18.8 m | R$ 19.3 m | 2.4% | DFP 2013 · 31/03/2014 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 50.8 m | R$ 51.5 m | 1.5% | DFP 2023 · 12/03/2024 |
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.
RSUL4 — 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 00:00 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 00:00 UTC. If this does not match /saude, you are reading a cached copy.