Dados B3 › Restatements
Has SÃO MARTINHO SA (SMTO3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013, 2016, 2017 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) |
|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | R$ 3.34 bn | R$ 3.26 bn | 2.6% | DFP 2012 · 25/06/2012 |
| 2011 | total liabilities (BPP 2) | R$ 3.34 bn | R$ 3.26 bn | 2.6% | DFP 2012 · 25/06/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 273.2 m | R$ 269.1 m | 1.5% | DFP 2012 · 25/06/2012 |
| 2011 | cash and equivalents (BPA 1.01.01) | R$ 225.1 m | R$ 222.2 m | 1.3% | DFP 2012 · 25/06/2012 |
| 2011 | current assets (BPA 1.01) | R$ 474.1 m | R$ 471.2 m | 0.6% | DFP 2012 · 25/06/2012 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 208.9 m | R$ 216.0 m | 3.3% | DFP 2013 · 24/06/2013 |
| 2013 | income taxes (DRE 3.08) | R$ -25.2 m | R$ -42.5 m | 40.6% | DFP 2014 · 16/06/2014 |
| 2013 | short-term borrowings (BPP 2.01.04) | R$ 363.5 m | R$ 240.4 m | 33.9% | DFP 2014 · 16/06/2014 |
| 2013 | long-term borrowings (BPP 2.02.01) | R$ 1.62 bn | R$ 1.18 bn | 27.3% | DFP 2014 · 16/06/2014 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -1.23 bn | R$ -929.7 m | 24.6% | DFP 2014 · 16/06/2014 |
| 2013 | current liabilities (BPP 2.01) | R$ 663.9 m | R$ 501.0 m | 24.5% | DFP 2014 · 16/06/2014 |
| 2013 | net revenue (DRE 3.01) | R$ 1.64 bn | R$ 1.29 bn | 21.1% | DFP 2014 · 16/06/2014 |
| 2013 | current assets (BPA 1.01) | R$ 1.03 bn | R$ 847.1 m | 17.9% | DFP 2014 · 16/06/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 494.6 m | R$ 406.6 m | 17.8% | DFP 2014 · 16/06/2014 |
| 2013 | cash and equivalents (BPA 1.01.01) | R$ 634.3 m | R$ 531.1 m | 16.3% | DFP 2014 · 16/06/2014 |
| 2013 | profit before taxes (DRE 3.07) | R$ 98.2 m | R$ 115.4 m | 15.0% | DFP 2014 · 16/06/2014 |
| 2013 | total assets (BPA 1) | R$ 5.63 bn | R$ 4.92 bn | 12.6% | DFP 2014 · 16/06/2014 |
| 2013 | total liabilities (BPP 2) | R$ 5.63 bn | R$ 4.92 bn | 12.6% | DFP 2014 · 16/06/2014 |
| 2013 | gross profit (DRE 3.03) | R$ 402.3 m | R$ 361.8 m | 10.1% | DFP 2014 · 16/06/2014 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 198.8 m | R$ 178.9 m | 10.0% | DFP 2014 · 16/06/2014 |
| 2016 | current assets (BPA 1.01) | R$ 1.54 bn | R$ 2.01 bn | 23.4% | DFP 2017 · 26/06/2017 |
| 2016 | income taxes (DRE 3.08) | R$ 32.1 m | R$ 25.3 m | 21.2% | DFP 2017 · 26/06/2017 |
| 2016 | profit before taxes (DRE 3.07) | R$ 162.2 m | R$ 181.6 m | 10.7% | DFP 2017 · 26/06/2017 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ 109.5 m | R$ 122.1 m | 10.3% | DFP 2017 · 26/06/2017 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 194.3 m | R$ 206.9 m | 6.1% | DFP 2017 · 26/06/2017 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 194.3 m | R$ 206.9 m | 6.1% | DFP 2017 · 26/06/2017 |
| 2016 | net profit (DRE 3.11) | R$ 194.3 m | R$ 206.9 m | 6.1% | DFP 2017 · 26/06/2017 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 194.3 m | R$ 206.9 m | 6.1% | DFP 2017 · 26/06/2017 |
| 2016 | gross profit (DRE 3.03) | R$ 456.7 m | R$ 476.8 m | 4.2% | DFP 2017 · 26/06/2017 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ 471.5 m | R$ 490.9 m | 4.0% | DFP 2017 · 26/06/2017 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -1.76 bn | R$ -1.74 bn | 1.1% | DFP 2017 · 26/06/2017 |
| 2016 | opening equity (DMPL 5.03) | R$ 2.62 bn | R$ 2.60 bn | 0.5% | DFP 2017 · 26/06/2017 |
| 2017 | internal changes in equity (DMPL 5.06) | R$ -193.3 m | R$ 0 k | 100.0% | DFP 2018 · 25/06/2018 |
| 2017 | transactions with shareholders (DMPL 5.04) | R$ 320.9 m | R$ 127.6 m | 60.2% | DFP 2018 · 25/06/2018 |
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.
SMTO3 — 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.