Dados B3 › Restatements
Has SERENA ENERGIA S.A. (SRNA3) ever restated its financial statements? In which years?
Yes: the statements for 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) |
|---|---|---|---|---|---|
| 2023 | current assets (BPA 1.01) | R$ 2.11 bn | R$ 1.98 bn | 6.3% | DFP 2024 · 18/02/2025 |
| 2023 | long-term borrowings (BPP 2.02.01) | R$ 6.85 bn | R$ 6.72 bn | 1.9% | DFP 2024 · 18/02/2025 |
| 2023 | total assets (BPA 1) | R$ 17.19 bn | R$ 17.06 bn | 0.8% | DFP 2024 · 18/02/2025 |
| 2023 | total liabilities (BPP 2) | R$ 17.19 bn | R$ 17.06 bn | 0.8% | DFP 2024 · 18/02/2025 |
| 2024 | gross profit (DRE 3.03) | R$ 1.39 bn | R$ 1.25 bn | 10.0% | DFP 2025 · 18/03/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 4.12 bn | R$ 3.99 bn | 3.3% | DFP 2025 · 18/03/2026 |
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.
SRNA3 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-24-salto-de-acoes · page generated 2026-09-27 00:00 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 2026-09-27 00:00 UTC. If this does not match /saude, you are reading a cached copy.