Dados B3 › Restatements
Has CIA SANEAMENTO BÁSICO ESTADO SÃO PAULO (SBSP3) ever restated its financial statements? In which years?
Yes: the statements for 2012 came back with different figures in the following year's annual filing — 3 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | net income plus OCI (DMPL 5.05) | R$ 1.91 bn | R$ 1.45 bn | 23.9% | DFP 2013 · 28/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 11.72 bn | R$ 11.26 bn | 3.9% | DFP 2013 · 28/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 11.72 bn | R$ 11.26 bn | 3.9% | DFP 2013 · 28/03/2014 |
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.
SBSP3 — 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 23:57 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 23:57 UTC. If this does not match /saude, you are reading a cached copy.