Dados B3 › Restatements
Has TECNISA S/A (TCSA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2018, 2024 came back with different figures in the following year's annual filing — 33 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | transactions with shareholders (DMPL 5.04) | R$ 99.6 m | R$ -42.9 m | 143.1% | DFP 2011 · 21/03/2012 |
| 2010 | internal changes in equity (DMPL 5.06) | R$ -142.5 m | R$ 0 k | 100.0% | DFP 2011 · 21/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -99.3 m | R$ -48.9 m | 50.8% | DFP 2012 · 22/03/2013 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 178.0 m | R$ 95.3 m | 46.5% | DFP 2013 · 29/04/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -294.8 m | R$ -406.3 m | 27.4% | DFP 2013 · 29/04/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -25.4 m | R$ -19.8 m | 21.8% | DFP 2013 · 29/04/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 191.2 m | R$ 153.0 m | 20.0% | DFP 2013 · 29/04/2014 |
| 2012 | current assets (BPA 1.01) | R$ 2.71 bn | R$ 2.20 bn | 18.9% | DFP 2013 · 29/04/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 1.36 bn | R$ 1.11 bn | 17.8% | DFP 2013 · 29/04/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.16 bn | R$ -961.1 m | 17.4% | DFP 2013 · 29/04/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 845.7 m | R$ 722.4 m | 14.6% | DFP 2013 · 29/04/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -165.4 m | R$ -145.1 m | 12.2% | DFP 2013 · 29/04/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.41 bn | R$ 1.26 bn | 10.7% | DFP 2013 · 29/04/2014 |
| 2012 | total assets (BPA 1) | R$ 4.17 bn | R$ 3.96 bn | 4.9% | DFP 2013 · 29/04/2014 |
| 2012 | total liabilities (BPP 2) | R$ 4.17 bn | R$ 3.96 bn | 4.9% | DFP 2013 · 29/04/2014 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 120.0 m | R$ 125.9 m | 4.7% | DFP 2013 · 29/04/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 1.07 bn | R$ 1.04 bn | 3.5% | DFP 2013 · 29/04/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -170.9 m | R$ -166.4 m | 2.6% | DFP 2013 · 29/04/2014 |
| 2012 | net profit (DRE 3.11) | R$ -170.9 m | R$ -166.4 m | 2.6% | DFP 2013 · 29/04/2014 |
| 2012 | internal changes in equity (DMPL 5.06) | R$ -9.8 m | R$ -9.6 m | 1.9% | DFP 2013 · 29/04/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -168.2 m | R$ -166.4 m | 1.1% | DFP 2013 · 29/04/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -168.2 m | R$ -166.4 m | 1.1% | DFP 2013 · 29/04/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -145.6 m | R$ -146.6 m | 0.7% | DFP 2013 · 29/04/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 305.8 m | R$ 225.8 m | 26.2% | DFP 2014 · 23/03/2015 |
| 2014 | gross profit (DRE 3.03) | R$ 447.2 m | R$ 463.0 m | 3.4% | DFP 2015 · 22/03/2016 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ -202.6 m | R$ -205.6 m | 1.5% | DFP 2015 · 22/03/2016 |
| 2014 | net revenue (DRE 3.01) | R$ 1.60 bn | R$ 1.61 bn | 1.0% | DFP 2015 · 22/03/2016 |
| 2018 | net revenue (DRE 3.01) | R$ 175.9 m | R$ 293.4 m | 40.0% | DFP 2019 · 18/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -209.4 m | R$ -331.0 m | 36.7% | DFP 2019 · 18/03/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ -57.1 m | R$ -41.0 m | 28.2% | DFP 2019 · 18/03/2020 |
| 2018 | gross profit (DRE 3.03) | R$ -33.5 m | R$ -37.6 m | 11.0% | DFP 2019 · 18/03/2020 |
| 2024 | transactions with shareholders (DMPL 5.04) | R$ 0 k | R$ 5.1 m | 100.0% | DFP 2025 · 26/03/2026 |
| 2024 | closing equity (DMPL 5.07) | R$ 380.7 m | R$ 385.8 m | 1.3% | DFP 2025 · 26/03/2026 |
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.
TCSA3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.