Dados B3 › Restatements
Has SMARTFIT ESCOLA DE GINÁSTICA E DANÇA S.A. (SMFT3) ever restated its financial statements? In which years?
Yes: the statements for 2017, 2019, 2021 came back with different figures in the following year's annual filing — 5 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2017 | current liabilities (BPP 2.01) | R$ 454.9 m | R$ 467.3 m | 2.7% | DFP 2018 · 30/03/2019 |
| 2019 | current liabilities (BPP 2.01) | R$ 688.2 m | R$ 632.7 m | 8.1% | DFP 2020 · 25/03/2021 |
| 2021 | transactions with shareholders (DMPL 5.04) | R$ 0 k | R$ 2.62 bn | 100.0% | DFP 2022 · 30/05/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 0 k | R$ -662.3 m | 100.0% | DFP 2022 · 30/05/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 0 k | R$ 4.43 bn | 100.0% | DFP 2022 · 30/05/2023 |
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.
SMFT3 — 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.