Dados B3 › Restatements
Has BOA SAFRA SEMENTES S.A (SOJA3) ever restated its financial statements? In which years?
Yes: the statements for 2022, 2023, 2024 came back with different figures in the following year's annual filing — 6 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2022 | financial investments (BPA 1.01.02) | R$ 54.1 m | R$ 47.8 m | 11.6% | DFP 2023 · 25/03/2024 |
| 2022 | current assets (BPA 1.01) | R$ 938.0 m | R$ 916.6 m | 2.3% | DFP 2023 · 25/03/2024 |
| 2022 | long-term borrowings (BPP 2.02.01) | R$ 461.9 m | R$ 453.0 m | 1.9% | DFP 2023 · 25/03/2024 |
| 2023 | current liabilities (BPP 2.01) | R$ 662.7 m | R$ 668.7 m | 0.9% | DFP 2024 · 25/03/2025 |
| 2024 | gross profit (DRE 3.03) | R$ 202.9 m | R$ 221.1 m | 8.2% | DFP 2025 · 25/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -1.55 bn | R$ -1.54 bn | 1.2% | DFP 2025 · 25/03/2026 |
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.
SOJA3 — 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.