Dados B3 › Restatements
Has TUPY SA (TUPY3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2016, 2017 came back with different figures in the following year's annual filing — 13 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 1.3 m | R$ 21.5 m | 93.8% | DFP 2011 · 15/02/2013 |
| 2010 | financial investments (BPA 1.01.02) | R$ 577.0 m | R$ 556.9 m | 3.5% | DFP 2011 · 15/02/2013 |
| 2010 | total assets (BPA 1) | R$ 2.40 bn | R$ 2.33 bn | 2.6% | DFP 2011 · 15/02/2013 |
| 2010 | total liabilities (BPP 2) | R$ 2.40 bn | R$ 2.33 bn | 2.6% | DFP 2011 · 15/02/2013 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 290.9 m | R$ 286.2 m | 1.6% | DFP 2011 · 15/02/2013 |
| 2011 | cash and equivalents (BPA 1.01.01) | R$ 15.4 m | R$ 2.9 m | 81.3% | DFP 2012 · 25/03/2013 |
| 2011 | financial investments (BPA 1.01.02) | R$ 1.41 bn | R$ 1.42 bn | 0.9% | DFP 2012 · 25/03/2013 |
| 2012 | financial investments (BPA 1.01.02) | R$ 437.1 m | R$ 0 k | 100.0% | DFP 2013 · 10/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 2.2 m | R$ 439.2 m | 99.5% | DFP 2013 · 10/03/2014 |
| 2016 | net operating cash flow (DFC_MI 6.01) | R$ 163.8 m | R$ 79.0 m | 51.8% | DFP 2017 · 13/03/2018 |
| 2016 | transactions with shareholders (DMPL 5.04) | R$ -96.5 m | R$ -165.5 m | 41.7% | DFP 2017 · 13/03/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 2.01 bn | R$ 1.94 bn | 3.4% | DFP 2017 · 13/03/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 268.7 m | R$ 260.4 m | 3.1% | DFP 2018 · 14/03/2019 |
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.
TUPY3 — 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.