Dados B3 › Restatements
Has CONSTRUTORA TENDA S/A (TEND3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2018, 2022, 2024 came back with different figures in the following year's annual filing — 48 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | internal changes in equity (DMPL 5.06) | R$ -8.6 m | R$ -467 k | 94.6% | DFP 2011 · 12/04/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 111.3 m | R$ 59.7 m | 46.4% | DFP 2011 · 12/04/2012 |
| 2010 | income taxes (DRE 3.08) | R$ 12.5 m | R$ 22.8 m | 45.4% | DFP 2011 · 12/04/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 558.8 m | R$ 341.0 m | 39.0% | DFP 2011 · 12/04/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 138.6 m | R$ 86.9 m | 37.3% | DFP 2011 · 12/04/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | R$ 123.8 m | R$ 82.5 m | 33.4% | DFP 2011 · 12/04/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 123.8 m | R$ 82.5 m | 33.4% | DFP 2011 · 12/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 123.8 m | R$ 82.5 m | 33.4% | DFP 2011 · 12/04/2012 |
| 2010 | net profit (DRE 3.11) | R$ 123.8 m | R$ 82.5 m | 33.4% | DFP 2011 · 12/04/2012 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 123.8 m | R$ 82.5 m | 33.4% | DFP 2011 · 12/04/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -551.5 m | R$ -377.8 m | 31.5% | DFP 2011 · 12/04/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | R$ 464.2 m | R$ 666.3 m | 30.3% | DFP 2011 · 12/04/2012 |
| 2010 | net revenue (DRE 3.01) | R$ 804.7 m | R$ 603.6 m | 25.0% | DFP 2011 · 12/04/2012 |
| 2010 | current assets (BPA 1.01) | R$ 1.72 bn | R$ 1.51 bn | 12.0% | DFP 2011 · 12/04/2012 |
| 2010 | gross profit (DRE 3.03) | R$ 253.3 m | R$ 225.7 m | 10.9% | DFP 2011 · 12/04/2012 |
| 2010 | equity (BPP 2.03) | R$ 1.71 bn | R$ 1.88 bn | 9.0% | DFP 2011 · 12/04/2012 |
| 2010 | closing equity (DMPL 5.07) | R$ 1.71 bn | R$ 1.88 bn | 9.0% | DFP 2011 · 12/04/2012 |
| 2010 | total assets (BPA 1) | R$ 3.14 bn | R$ 2.92 bn | 6.8% | DFP 2011 · 12/04/2012 |
| 2010 | total liabilities (BPP 2) | R$ 3.14 bn | R$ 2.92 bn | 6.8% | DFP 2011 · 12/04/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -352.6 m | R$ -339.4 m | 3.7% | DFP 2011 · 12/04/2012 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ 0 k | R$ -650 k | 100.0% | DFP 2013 · 18/10/2016 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 1.1 m | R$ 34.9 m | 96.7% | DFP 2013 · 18/10/2016 |
| 2012 | income taxes (DRE 3.08) | R$ -5.7 m | R$ -4.1 m | 28.1% | DFP 2013 · 18/10/2016 |
| 2012 | gross profit (DRE 3.03) | R$ 148.2 m | R$ 130.4 m | 12.0% | DFP 2013 · 18/10/2016 |
| 2012 | financial investments (BPA 1.01.02) | R$ 488.6 m | R$ 452.7 m | 7.3% | DFP 2013 · 18/10/2016 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 651.0 m | R$ 610.4 m | 6.2% | DFP 2013 · 18/10/2016 |
| 2012 | current liabilities (BPP 2.01) | R$ 758.4 m | R$ 712.3 m | 6.1% | DFP 2013 · 18/10/2016 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 337.5 m | R$ 317.8 m | 5.8% | DFP 2013 · 18/10/2016 |
| 2012 | net revenue (DRE 3.01) | R$ 1.13 bn | R$ 1.07 bn | 5.0% | DFP 2013 · 18/10/2016 |
| 2012 | current assets (BPA 1.01) | R$ 3.03 bn | R$ 2.88 bn | 4.7% | DFP 2013 · 18/10/2016 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -977.5 m | R$ -938.7 m | 4.0% | DFP 2013 · 18/10/2016 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 620.7 m | R$ 597.3 m | 3.8% | DFP 2013 · 18/10/2016 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 330.8 m | R$ 321.9 m | 2.7% | DFP 2013 · 18/10/2016 |
| 2012 | equity (BPP 2.03) | R$ 1.85 bn | R$ 1.88 bn | 1.6% | DFP 2013 · 18/10/2016 |
| 2012 | closing equity (DMPL 5.07) | R$ 1.85 bn | R$ 1.88 bn | 1.6% | DFP 2013 · 18/10/2016 |
| 2012 | total assets (BPA 1) | R$ 3.32 bn | R$ 3.30 bn | 0.7% | DFP 2013 · 18/10/2016 |
| 2012 | total liabilities (BPP 2) | R$ 3.32 bn | R$ 3.30 bn | 0.7% | DFP 2013 · 18/10/2016 |
| 2012 | opening equity (DMPL 5.03) | R$ 2.08 bn | R$ 2.10 bn | 0.7% | DFP 2013 · 18/10/2016 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -119.1 m | R$ -119.9 m | 0.6% | DFP 2013 · 18/10/2016 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ -122.9 m | R$ -123.6 m | 0.6% | DFP 2013 · 18/10/2016 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -122.9 m | R$ -123.6 m | 0.6% | DFP 2013 · 18/10/2016 |
| 2012 | profit before taxes (DRE 3.07) | R$ -122.9 m | R$ -123.6 m | 0.6% | DFP 2013 · 18/10/2016 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -122.9 m | R$ -123.6 m | 0.6% | DFP 2013 · 18/10/2016 |
| 2012 | net profit (DRE 3.11) | R$ -122.9 m | R$ -123.6 m | 0.6% | DFP 2013 · 18/10/2016 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -122.9 m | R$ -123.6 m | 0.6% | DFP 2013 · 18/10/2016 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 0 k | R$ 200.3 m | 100.0% | DFP 2019 · 19/03/2020 |
| 2022 | transactions with shareholders (DMPL 5.04) | R$ 60.7 m | R$ 61.2 m | 0.9% | DFP 2023 · 14/03/2024 |
| 2024 | short-term borrowings (BPP 2.01.04) | R$ 475.5 m | R$ 303.9 m | 36.1% | DFP 2025 · 05/03/2026 |
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.
TEND3 — 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.