Dados B3 › Restatements
Has BRADSAÚDE S.A. (SAUD3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2013, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 29 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | current liabilities (BPP 2.01) | R$ 169.1 m | R$ 206.0 m | 17.9% | DFP 2013 · 10/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 271.3 m | R$ 308.3 m | 12.0% | DFP 2013 · 10/03/2014 |
| 2012 | total assets (BPA 1) | R$ 982.7 m | R$ 1.02 bn | 3.6% | DFP 2013 · 10/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 982.7 m | R$ 1.02 bn | 3.6% | DFP 2013 · 10/03/2014 |
| 2013 | current assets (BPA 1.01) | R$ 338.0 m | R$ 347.4 m | 2.7% | DFP 2014 · 04/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 210.1 m | R$ 209.0 m | 0.5% | DFP 2014 · 04/03/2015 |
| 2022 | gross profit (DRE 3.03) | R$ 1.15 bn | R$ 479.0 m | 58.4% | DFP 2023 · 28/02/2024 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -726.4 m | R$ -1.35 bn | 46.0% | DFP 2023 · 28/02/2024 |
| 2022 | current assets (BPA 1.01) | R$ 424.5 m | R$ 259.8 m | 38.8% | DFP 2023 · 28/02/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ 452.3 m | R$ 338.0 m | 25.3% | DFP 2023 · 28/02/2024 |
| 2022 | income taxes (DRE 3.08) | R$ -184.4 m | R$ -139.3 m | 24.5% | DFP 2023 · 28/02/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ 636.6 m | R$ 505.1 m | 20.6% | DFP 2023 · 28/02/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 452.2 m | R$ 365.9 m | 19.1% | DFP 2023 · 28/02/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ 452.2 m | R$ 365.9 m | 19.1% | DFP 2023 · 28/02/2024 |
| 2022 | net profit (DRE 3.11) | R$ 452.2 m | R$ 365.9 m | 19.1% | DFP 2023 · 28/02/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 452.2 m | R$ 365.9 m | 19.1% | DFP 2023 · 28/02/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ 566.1 m | R$ 469.6 m | 17.0% | DFP 2023 · 28/02/2024 |
| 2022 | current liabilities (BPP 2.01) | R$ 677.5 m | R$ 599.0 m | 11.6% | DFP 2023 · 28/02/2024 |
| 2022 | total assets (BPA 1) | R$ 1.97 bn | R$ 1.84 bn | 6.8% | DFP 2023 · 28/02/2024 |
| 2022 | total liabilities (BPP 2) | R$ 1.97 bn | R$ 1.84 bn | 6.8% | DFP 2023 · 28/02/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ 1.12 bn | R$ 1.17 bn | 4.9% | DFP 2023 · 28/02/2024 |
| 2022 | equity (BPP 2.03) | R$ 1.18 bn | R$ 1.13 bn | 4.8% | DFP 2023 · 28/02/2024 |
| 2022 | closing equity (DMPL 5.07) | R$ 1.18 bn | R$ 1.13 bn | 4.8% | DFP 2023 · 28/02/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 1.88 bn | R$ 1.83 bn | 2.7% | DFP 2023 · 28/02/2024 |
| 2023 | gross profit (DRE 3.03) | R$ 654.7 m | R$ 696.0 m | 5.9% | DFP 2024 · 26/02/2025 |
| 2023 | cost of goods and services (DRE 3.02) | R$ -1.46 bn | R$ -1.42 bn | 2.8% | DFP 2024 · 26/02/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 594.5 m | R$ 527.5 m | 11.3% | DFP 2025 · 27/02/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 783.0 m | R$ 790.9 m | 1.0% | DFP 2025 · 27/02/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -1.50 bn | R$ -1.49 bn | 0.5% | DFP 2025 · 27/02/2026 |
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.
SAUD3 — 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.