Dados B3 › Restatements
Has TOTVS S.A (TOTS3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2014, 2015, 2018, 2019, 2021, 2023, 2024 came back with different figures in the following year's annual filing — 39 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | total assets (BPA 1) | R$ 1.36 bn | R$ 1.24 bn | 8.8% | DFP 2011 · 31/01/2012 |
| 2010 | total liabilities (BPP 2) | R$ 1.36 bn | R$ 1.24 bn | 8.8% | DFP 2011 · 31/01/2012 |
| 2010 | non-controlling interests (BPP 2.03.09) | R$ 12.4 m | R$ 11.7 m | 5.4% | DFP 2011 · 31/01/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 300.2 m | R$ 280.2 m | 6.7% | DFP 2012 · 29/01/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -278.7 m | R$ -287.7 m | 3.1% | DFP 2012 · 29/01/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 771.9 m | R$ 762.9 m | 1.2% | DFP 2012 · 29/01/2013 |
| 2014 | cost of goods and services (DRE 3.02) | R$ -506.4 m | R$ -511.7 m | 1.0% | DFP 2015 · 16/03/2016 |
| 2014 | gross profit (DRE 3.03) | R$ 1.04 bn | R$ 1.03 bn | 0.5% | DFP 2015 · 16/03/2016 |
| 2015 | financial investments (BPA 1.01.02) | R$ 17.5 m | R$ 0 k | 100.0% | DFP 2016 · 22/02/2017 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 59.5 m | R$ 136.6 m | 56.4% | DFP 2019 · 12/02/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 64.4 m | R$ 141.5 m | 54.5% | DFP 2019 · 12/02/2020 |
| 2018 | income taxes (DRE 3.08) | R$ -26.1 m | R$ -46.9 m | 44.4% | DFP 2019 · 12/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 107.1 m | R$ 184.2 m | 41.8% | DFP 2019 · 12/02/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -884.6 m | R$ -739.2 m | 16.4% | DFP 2019 · 12/02/2020 |
| 2018 | transactions with shareholders (DMPL 5.04) | R$ -44.9 m | R$ -52.9 m | 15.1% | DFP 2019 · 12/02/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 70.6 m | R$ 78.5 m | 10.1% | DFP 2019 · 12/02/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 2.32 bn | R$ 2.11 bn | 9.0% | DFP 2019 · 12/02/2020 |
| 2018 | gross profit (DRE 3.03) | R$ 1.44 bn | R$ 1.37 bn | 4.4% | DFP 2019 · 12/02/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 426.0 m | R$ 417.8 m | 1.9% | DFP 2019 · 12/02/2020 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -550.0 m | R$ -609.9 m | 9.8% | DFP 2020 · 16/02/2022 |
| 2019 | gross profit (DRE 3.03) | R$ 1.08 bn | R$ 1.02 bn | 5.5% | DFP 2020 · 16/02/2022 |
| 2021 | net revenue (DRE 3.01) | R$ 3.26 bn | R$ 2.98 bn | 8.6% | DFP 2022 · 14/02/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 2.23 bn | R$ 2.06 bn | 7.5% | DFP 2022 · 14/02/2023 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 357.0 m | R$ 377.5 m | 5.4% | DFP 2022 · 14/02/2023 |
| 2021 | income taxes (DRE 3.08) | R$ -89.7 m | R$ -84.8 m | 5.4% | DFP 2022 · 14/02/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ 366.1 m | R$ 386.8 m | 5.3% | DFP 2022 · 14/02/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ 368.5 m | R$ 389.2 m | 5.3% | DFP 2022 · 14/02/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ 412.8 m | R$ 433.5 m | 4.8% | DFP 2022 · 14/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -646.4 m | R$ -641.5 m | 0.8% | DFP 2022 · 14/02/2023 |
| 2023 | cost of goods and services (DRE 3.02) | R$ -906.9 m | R$ -856.7 m | 5.5% | DFP 2024 · 12/02/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 2.83 bn | R$ 2.78 bn | 1.8% | DFP 2024 · 12/02/2025 |
| 2024 | income taxes (DRE 3.08) | R$ -91.4 m | R$ -73.5 m | 19.6% | DFP 2025 · 11/02/2026 |
| 2024 | cost of goods and services (DRE 3.02) | R$ -1.59 bn | R$ -1.46 bn | 8.5% | DFP 2025 · 11/02/2026 |
| 2024 | net operating cash flow (DFC_MI 6.01) | R$ 1.11 bn | R$ 1.03 bn | 7.3% | DFP 2025 · 11/02/2026 |
| 2024 | net revenue (DRE 3.01) | R$ 5.22 bn | R$ 4.91 bn | 5.9% | DFP 2025 · 11/02/2026 |
| 2024 | gross profit (DRE 3.03) | R$ 3.63 bn | R$ 3.46 bn | 4.8% | DFP 2025 · 11/02/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 718.6 m | R$ 685.9 m | 4.5% | DFP 2025 · 11/02/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ 775.8 m | R$ 743.2 m | 4.2% | DFP 2025 · 11/02/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 884.1 m | R$ 851.5 m | 3.7% | DFP 2025 · 11/02/2026 |
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.
TOTS3 — 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 23:58 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 23:58 UTC. If this does not match /saude, you are reading a cached copy.