Dados B3 › Restatements
Has SIMPAR S.A. (SIMH3) ever restated its financial statements? In which years?
Yes: the statements for 2019, 2022, 2024 came back with different figures in the following year's annual filing — 24 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2019 | transactions with shareholders (DMPL 5.04) | R$ -23.7 m | R$ 104.9 m | 122.6% | DFP 2020 · 09/04/2021 |
| 2019 | internal changes in equity (DMPL 5.06) | R$ -70.9 m | R$ 0 k | 100.0% | DFP 2020 · 09/04/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -271 k | R$ 0 k | 100.0% | DFP 2020 · 09/04/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ -14.9 m | R$ -2.6 m | 82.9% | DFP 2020 · 09/04/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ 340.2 m | R$ 211.7 m | 37.8% | DFP 2020 · 09/04/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 1.92 bn | R$ 2.18 bn | 11.7% | DFP 2020 · 09/04/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ 113.5 m | R$ 125.0 m | 9.2% | DFP 2020 · 09/04/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ 113.8 m | R$ 125.0 m | 9.0% | DFP 2020 · 09/04/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | R$ 11.73 bn | R$ 12.39 bn | 5.4% | DFP 2020 · 09/04/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 118.7 m | R$ 125.0 m | 5.1% | DFP 2020 · 09/04/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 1.97 bn | R$ 2.06 bn | 4.2% | DFP 2020 · 09/04/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 9.60 bn | R$ 9.69 bn | 0.9% | DFP 2020 · 09/04/2021 |
| 2019 | financial investments (BPA 1.01.02) | R$ 5.18 bn | R$ 5.21 bn | 0.6% | DFP 2020 · 09/04/2021 |
| 2022 | cost of goods and services (DRE 3.02) | R$ -16.79 bn | R$ -16.49 bn | 1.8% | DFP 2023 · 26/03/2024 |
| 2022 | net revenue (DRE 3.01) | R$ 24.38 bn | R$ 24.08 bn | 1.2% | DFP 2023 · 26/03/2024 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ -618.1 m | R$ -761.7 m | 18.9% | DFP 2025 · 30/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 93.8 m | R$ 89.1 m | 5.1% | DFP 2025 · 30/03/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 5.87 bn | R$ 5.72 bn | 2.4% | DFP 2025 · 30/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 6.70 bn | R$ 6.58 bn | 1.8% | DFP 2025 · 30/03/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 411.4 m | R$ 404.7 m | 1.6% | DFP 2025 · 30/03/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 10.57 bn | R$ 10.43 bn | 1.4% | DFP 2025 · 30/03/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 41.06 bn | R$ 40.74 bn | 0.8% | DFP 2025 · 30/03/2026 |
| 2024 | income taxes (DRE 3.08) | R$ -317.6 m | R$ -315.6 m | 0.6% | DFP 2025 · 30/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -30.49 bn | R$ -30.31 bn | 0.6% | DFP 2025 · 30/03/2026 |
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.
SIMH3 — 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 23:55 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 23:55 UTC. If this does not match /saude, you are reading a cached copy.