Dados B3 › Restatements
Has TRISUL S/A (TRIS3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012 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) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ -205.2 m | R$ -6.0 m | 97.1% | DFP 2011 · 29/03/2012 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 1.9 m | R$ 100.8 m | 98.1% | DFP 2013 · 13/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ -7.5 m | R$ -39.1 m | 80.9% | DFP 2013 · 13/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 27.6 m | R$ 63.1 m | 56.2% | DFP 2013 · 13/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 27.6 m | R$ 63.1 m | 56.2% | DFP 2013 · 13/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 27.6 m | R$ 63.1 m | 56.2% | DFP 2013 · 13/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 27.6 m | R$ 63.1 m | 56.2% | DFP 2013 · 13/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 46.1 m | R$ 83.1 m | 44.5% | DFP 2013 · 13/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 56.2 m | R$ 94.6 m | 40.6% | DFP 2013 · 13/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 468.1 m | R$ 563.2 m | 16.9% | DFP 2013 · 13/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 488.3 m | R$ 587.2 m | 16.8% | DFP 2013 · 13/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 488.3 m | R$ 587.2 m | 16.8% | DFP 2013 · 13/03/2014 |
| 2012 | total assets (BPA 1) | R$ 1.47 bn | R$ 1.65 bn | 11.3% | DFP 2013 · 13/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 1.47 bn | R$ 1.65 bn | 11.3% | DFP 2013 · 13/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 678.1 m | R$ 761.6 m | 11.0% | DFP 2013 · 13/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 526.0 m | R$ 577.9 m | 9.0% | DFP 2013 · 13/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 150.1 m | R$ 164.5 m | 8.7% | DFP 2013 · 13/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -18.5 m | R$ -19.9 m | 7.3% | DFP 2013 · 13/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.28 bn | R$ 1.37 bn | 6.8% | DFP 2013 · 13/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 627.5 m | R$ 672.5 m | 6.7% | DFP 2013 · 13/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 217.9 m | R$ 204.2 m | 6.3% | DFP 2013 · 13/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -477.3 m | R$ -508.0 m | 6.0% | DFP 2013 · 13/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 148.6 m | R$ 155.0 m | 4.1% | DFP 2013 · 13/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 287.6 m | R$ 291.0 m | 1.2% | DFP 2013 · 13/03/2014 |
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.
TRIS3 — 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.