Dados B3 › Restatements
Has TEGMA GESTÃO LOGÍSTICA SA (TGMA3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2013, 2024 came back with different figures in the following year's annual filing — 24 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2012 | internal changes in equity (DMPL 5.06) | R$ 4.2 m | R$ 0 k | 100.0% | DFP 2013 · 26/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | R$ 62.6 m | R$ 54.4 m | 13.2% | DFP 2013 · 26/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 64.8 m | R$ 57.9 m | 10.6% | DFP 2013 · 26/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.55 bn | R$ -1.40 bn | 10.1% | DFP 2013 · 26/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 1.80 bn | R$ 1.63 bn | 9.2% | DFP 2013 · 26/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 437.2 m | R$ 398.6 m | 8.8% | DFP 2013 · 26/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 570.1 m | R$ 532.7 m | 6.6% | DFP 2013 · 26/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 79.1 m | R$ 83.3 m | 5.0% | DFP 2013 · 26/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 79.2 m | R$ 83.4 m | 5.0% | DFP 2013 · 26/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 12.8 m | R$ 12.4 m | 3.6% | DFP 2013 · 26/03/2014 |
| 2012 | total assets (BPA 1) | R$ 1.10 bn | R$ 1.06 bn | 3.5% | DFP 2013 · 26/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.10 bn | R$ 1.06 bn | 3.5% | DFP 2013 · 26/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 247.8 m | R$ 239.0 m | 3.5% | DFP 2013 · 26/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -41.0 m | R$ -40.3 m | 1.6% | DFP 2013 · 26/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 121.5 m | R$ 120.8 m | 0.5% | DFP 2013 · 26/03/2014 |
| 2013 | profit from continuing operations (DRE 3.09) | R$ 49.5 m | R$ 90.7 m | 45.5% | DFP 2014 · 26/03/2015 |
| 2013 | income taxes (DRE 3.08) | R$ -32.5 m | R$ -54.6 m | 40.5% | DFP 2014 · 26/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | R$ 111.1 m | R$ 152.3 m | 27.1% | DFP 2014 · 26/03/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | R$ 129.8 m | R$ 171.0 m | 24.1% | DFP 2014 · 26/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 186.7 m | R$ 142.2 m | 23.8% | DFP 2014 · 26/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | R$ -1.55 bn | R$ -1.33 bn | 14.5% | DFP 2014 · 26/03/2015 |
| 2013 | gross profit (DRE 3.03) | R$ 220.5 m | R$ 251.6 m | 12.4% | DFP 2014 · 26/03/2015 |
| 2013 | net revenue (DRE 3.01) | R$ 1.77 bn | R$ 1.58 bn | 11.0% | DFP 2014 · 26/03/2015 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 243.3 m | R$ 205.7 m | 15.4% | DFP 2025 · 09/03/2026 |
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.
TGMA3 — 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.