Dados B3 › Restatements
Has SANTOS BRASIL PARTICIPAÇÕES S.A. (STBP3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2014, 2016, 2021 came back with different figures in the following year's annual filing — 43 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 16.8 m | R$ 82.6 m | 79.6% | DFP 2011 · 02/02/2012 |
| 2010 | financial investments (BPA 1.01.02) | R$ 90.7 m | R$ 24.9 m | 72.5% | DFP 2011 · 02/02/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 191.4 m | R$ 205.9 m | 7.1% | DFP 2011 · 02/02/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 213.3 m | R$ 160.0 m | 25.0% | DFP 2012 · 04/02/2013 |
| 2011 | total assets (BPA 1) | R$ 2.33 bn | R$ 2.24 bn | 4.0% | DFP 2012 · 04/02/2013 |
| 2011 | total liabilities (BPP 2) | R$ 2.33 bn | R$ 2.24 bn | 4.0% | DFP 2012 · 04/02/2013 |
| 2011 | current assets (BPA 1.01) | R$ 376.8 m | R$ 366.6 m | 2.7% | DFP 2012 · 04/02/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 544.4 m | R$ 539.5 m | 0.9% | DFP 2012 · 04/02/2013 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 208.8 m | R$ 197.5 m | 5.4% | DFP 2015 · 09/03/2016 |
| 2016 | income taxes (DRE 3.08) | R$ -1.5 m | R$ 2.3 m | 162.8% | DFP 2017 · 18/06/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ 4.9 m | R$ 41.3 m | 88.1% | DFP 2017 · 18/06/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ -18.4 m | R$ -30.3 m | 39.1% | DFP 2017 · 18/06/2018 |
| 2016 | total assets (BPA 1) | R$ 1.82 bn | R$ 2.55 bn | 28.8% | DFP 2017 · 18/06/2018 |
| 2016 | total liabilities (BPP 2) | R$ 1.82 bn | R$ 2.55 bn | 28.8% | DFP 2017 · 18/06/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | net profit (DRE 3.11) | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -22.4 m | R$ -30.4 m | 26.4% | DFP 2017 · 18/06/2018 |
| 2016 | gross profit (DRE 3.03) | R$ 113.1 m | R$ 150.1 m | 24.7% | DFP 2017 · 18/06/2018 |
| 2016 | current liabilities (BPP 2.01) | R$ 242.9 m | R$ 265.0 m | 8.3% | DFP 2017 · 18/06/2018 |
| 2016 | cost of goods and services (DRE 3.02) | R$ -481.7 m | R$ -444.7 m | 7.7% | DFP 2017 · 18/06/2018 |
| 2016 | equity (BPP 2.03) | R$ 1.39 bn | R$ 1.34 bn | 3.8% | DFP 2017 · 18/06/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 1.39 bn | R$ 1.34 bn | 3.8% | DFP 2017 · 18/06/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 1.41 bn | R$ 1.36 bn | 3.2% | DFP 2017 · 18/06/2018 |
| 2016 | net revenue (DRE 3.01) | R$ 834.1 m | R$ 829.2 m | 0.6% | DFP 2017 · 18/06/2018 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 279.1 m | R$ 352.7 m | 20.9% | DFP 2022 · 29/11/2023 |
| 2021 | income taxes (DRE 3.08) | R$ -60.6 m | R$ -53.9 m | 11.0% | DFP 2022 · 29/11/2023 |
| 2021 | total assets (BPA 1) | R$ 4.35 bn | R$ 3.92 bn | 10.0% | DFP 2022 · 29/11/2023 |
| 2021 | total liabilities (BPP 2) | R$ 4.35 bn | R$ 3.92 bn | 10.0% | DFP 2022 · 29/11/2023 |
| 2021 | current liabilities (BPP 2.01) | R$ 469.6 m | R$ 517.7 m | 9.3% | DFP 2022 · 29/11/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 332.3 m | R$ 310.3 m | 6.6% | DFP 2022 · 29/11/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | net profit (DRE 3.11) | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 338.6 m | R$ 357.3 m | 5.2% | DFP 2022 · 29/11/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 306.2 m | R$ 290.8 m | 5.0% | DFP 2022 · 29/11/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 423.7 m | R$ 444.8 m | 4.7% | DFP 2022 · 29/11/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -612.8 m | R$ -591.7 m | 3.4% | DFP 2022 · 29/11/2023 |
| 2021 | opening equity (DMPL 5.03) | R$ 2.10 bn | R$ 2.14 bn | 2.2% | DFP 2022 · 29/11/2023 |
| 2021 | equity (BPP 2.03) | R$ 2.19 bn | R$ 2.22 bn | 1.4% | DFP 2022 · 29/11/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 2.19 bn | R$ 2.22 bn | 1.4% | DFP 2022 · 29/11/2023 |
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.
STBP3 — 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 23:57 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 23:57 UTC. If this does not match /saude, you are reading a cached copy.