Dados B3 › Restatements
Has SAO CARLOS EMPREEND E PARTICIPACOES S.A. (SCAR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2018, 2020, 2021 came back with different figures in the following year's annual filing — 31 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | cost of goods and services (DRE 3.02) | R$ -23.6 m | R$ -20.7 m | 12.1% | DFP 2011 · 19/03/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 99.2 m | R$ 96.4 m | 2.9% | DFP 2011 · 19/03/2012 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 0 k | R$ 416 k | 100.0% | DFP 2013 · 13/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 223.8 m | R$ 207.4 m | 7.3% | DFP 2013 · 13/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 457.8 m | R$ 434.5 m | 5.1% | DFP 2013 · 13/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 199.2 m | R$ 205.0 m | 2.9% | DFP 2013 · 13/03/2014 |
| 2012 | total assets (BPA 1) | R$ 1.33 bn | R$ 1.36 bn | 1.6% | DFP 2013 · 13/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.33 bn | R$ 1.36 bn | 1.6% | DFP 2013 · 13/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -149.2 m | R$ -151.5 m | 1.5% | DFP 2013 · 13/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -60.1 m | R$ -59.6 m | 0.9% | DFP 2013 · 13/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 141.3 m | R$ 142.4 m | 0.8% | DFP 2013 · 13/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 921.8 m | R$ 928.8 m | 0.8% | DFP 2013 · 13/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 554.1 m | R$ 557.3 m | 0.6% | DFP 2013 · 13/03/2014 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ -44.0 m | R$ -37.9 m | 13.9% | DFP 2019 · 05/03/2020 |
| 2020 | gross profit (DRE 3.03) | R$ 50.2 m | R$ 51.0 m | 1.6% | DFP 2021 · 23/02/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 69.2 m | R$ 70.1 m | 1.2% | DFP 2021 · 23/02/2022 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 34.5 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 34.5 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit before taxes (DRE 3.07) | R$ 34.5 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 34.5 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | net profit (DRE 3.11) | R$ 34.5 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 34.5 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -53.7 m | R$ -57.7 m | 7.0% | DFP 2022 · 04/03/2024 |
| 2021 | current assets (BPA 1.01) | R$ 296.7 m | R$ 285.1 m | 3.9% | DFP 2022 · 04/03/2024 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 113.7 m | R$ 109.7 m | 3.5% | DFP 2022 · 04/03/2024 |
| 2021 | gross profit (DRE 3.03) | R$ 234.4 m | R$ 230.3 m | 1.7% | DFP 2022 · 04/03/2024 |
| 2021 | equity (BPP 2.03) | R$ 1.56 bn | R$ 1.55 bn | 1.0% | DFP 2022 · 04/03/2024 |
| 2021 | closing equity (DMPL 5.07) | R$ 1.56 bn | R$ 1.55 bn | 1.0% | DFP 2022 · 04/03/2024 |
| 2021 | opening equity (DMPL 5.03) | R$ 1.55 bn | R$ 1.54 bn | 0.7% | DFP 2022 · 04/03/2024 |
| 2021 | total assets (BPA 1) | R$ 2.91 bn | R$ 2.89 bn | 0.5% | DFP 2022 · 04/03/2024 |
| 2021 | total liabilities (BPP 2) | R$ 2.91 bn | R$ 2.89 bn | 0.5% | DFP 2022 · 04/03/2024 |
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.
SCAR3 — 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.