Dados B3 › Restatements
Has GRUPO SBF S.A. (SBFG3) ever restated its financial statements? In which years?
Yes: the statements for 2018, 2019, 2020, 2021, 2023, 2024 came back with different figures in the following year's annual filing — 34 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2018 | financial investments (BPA 1.01.02) | R$ 219.7 m | R$ 0 k | 100.0% | DFP 2019 · 27/03/2020 |
| 2018 | non-controlling interests (BPP 2.03.09) | R$ 0 k | R$ 2.9 m | 100.0% | DFP 2019 · 27/03/2020 |
| 2018 | cash and equivalents (BPA 1.01.01) | R$ 23.1 m | R$ 242.8 m | 90.5% | DFP 2019 · 27/03/2020 |
| 2018 | current assets (BPA 1.01) | R$ 832.9 m | R$ 819.0 m | 1.7% | DFP 2019 · 27/03/2020 |
| 2019 | long-term borrowings (BPP 2.02.01) | R$ 7.6 m | R$ 1.06 bn | 99.3% | DFP 2020 · 30/03/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 27.0 m | R$ 121.6 m | 77.8% | DFP 2020 · 30/03/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | R$ 407.9 m | R$ -10.8 m | 102.7% | DFP 2021 · 29/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -112.8 m | R$ 0 k | 100.0% | DFP 2021 · 29/03/2022 |
| 2020 | short-term borrowings (BPP 2.01.04) | R$ 213.2 m | R$ 93.3 m | 56.3% | DFP 2021 · 29/03/2022 |
| 2020 | non-controlling interests (BPP 2.03.09) | R$ 382 k | R$ 297 k | 22.3% | DFP 2021 · 29/03/2022 |
| 2020 | opening equity (DMPL 5.03) | R$ 1.17 bn | R$ 950.4 m | 18.8% | DFP 2021 · 29/03/2022 |
| 2020 | net income plus OCI (DMPL 5.05) | R$ -101.2 m | R$ -120.3 m | 15.9% | DFP 2021 · 29/03/2022 |
| 2020 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -112.8 m | R$ -131.9 m | 14.5% | DFP 2021 · 29/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ -112.8 m | R$ -131.9 m | 14.5% | DFP 2021 · 29/03/2022 |
| 2020 | net profit (DRE 3.11) | R$ -112.8 m | R$ -131.9 m | 14.5% | DFP 2021 · 29/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ -120.7 m | R$ -139.8 m | 13.7% | DFP 2021 · 29/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ -125.4 m | R$ -144.5 m | 13.2% | DFP 2021 · 29/03/2022 |
| 2020 | equity (BPP 2.03) | R$ 1.95 bn | R$ 1.71 bn | 12.2% | DFP 2021 · 29/03/2022 |
| 2020 | closing equity (DMPL 5.07) | R$ 1.95 bn | R$ 1.71 bn | 12.2% | DFP 2021 · 29/03/2022 |
| 2020 | total assets (BPA 1) | R$ 2.87 bn | R$ 2.64 bn | 8.0% | DFP 2021 · 29/03/2022 |
| 2020 | total liabilities (BPP 2) | R$ 2.87 bn | R$ 2.64 bn | 8.0% | DFP 2021 · 29/03/2022 |
| 2020 | long-term borrowings (BPP 2.02.01) | R$ 1.59 bn | R$ 1.61 bn | 1.5% | DFP 2021 · 29/03/2022 |
| 2020 | income taxes (DRE 3.08) | R$ 89.2 m | R$ 88.2 m | 1.0% | DFP 2021 · 29/03/2022 |
| 2020 | current liabilities (BPP 2.01) | R$ 919.4 m | R$ 928.5 m | 1.0% | DFP 2021 · 29/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -1.36 bn | R$ -1.35 bn | 0.8% | DFP 2021 · 29/03/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 2.41 bn | R$ 2.39 bn | 0.8% | DFP 2021 · 29/03/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 1.05 bn | R$ 1.04 bn | 0.8% | DFP 2021 · 29/03/2022 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 0 k | R$ 498.2 m | 100.0% | DFP 2022 · 02/03/2023 |
| 2023 | short-term borrowings (BPP 2.01.04) | R$ 624.0 m | R$ 806.9 m | 22.7% | DFP 2024 · 19/03/2025 |
| 2024 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 536.3 m | R$ -127.4 m | 123.8% | DFP 2025 · 09/03/2026 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ -114.2 m | R$ 11.7 m | 110.3% | DFP 2025 · 09/03/2026 |
| 2024 | internal changes in equity (DMPL 5.06) | R$ 0 k | R$ -7.2 m | 100.0% | DFP 2025 · 09/03/2026 |
| 2024 | net income plus OCI (DMPL 5.05) | R$ 585.4 m | R$ 408.8 m | 30.2% | DFP 2025 · 09/03/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 3.01 bn | R$ 2.95 bn | 1.9% | DFP 2025 · 09/03/2026 |
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.
SBFG3 — 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 23:58 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 23:58 UTC. If this does not match /saude, you are reading a cached copy.