Dados B3 › Restatements
Has CIA. DE SANEAMENTO DO PARANÁ - SANEPAR (SAPR11) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2021 came back with different figures in the following year's annual filing — 11 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$ -48.5 m | R$ -55.4 m | 12.5% | DFP 2011 · 28/03/2014 |
| 2010 | profit before taxes (DRE 3.07) | R$ 184.0 m | R$ 204.4 m | 10.0% | DFP 2011 · 28/03/2014 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 135.5 m | R$ 148.9 m | 9.0% | DFP 2011 · 28/03/2014 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 135.5 m | R$ 148.9 m | 9.0% | DFP 2011 · 28/03/2014 |
| 2010 | net profit (DRE 3.11) | R$ 135.5 m | R$ 148.9 m | 9.0% | DFP 2011 · 28/03/2014 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 312.3 m | R$ 332.6 m | 6.1% | DFP 2011 · 28/03/2014 |
| 2010 | total assets (BPA 1) | R$ 5.31 bn | R$ 5.18 bn | 2.3% | DFP 2011 · 28/03/2014 |
| 2010 | total liabilities (BPP 2) | R$ 5.31 bn | R$ 5.18 bn | 2.3% | DFP 2011 · 28/03/2014 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 467.2 m | R$ 473.6 m | 1.4% | DFP 2011 · 28/03/2014 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -2.05 bn | R$ -2.12 bn | 3.3% | DFP 2022 · 16/02/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 3.15 bn | R$ 3.08 bn | 2.2% | DFP 2022 · 16/02/2023 |
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.
SAPR11 — 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.