Dados B3 › Restatements
Has ULTRAPAR PARTICIPAÇÕES SA (UGPA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2015, 2017, 2020, 2024 came back with different figures in the following year's annual filing — 46 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | profit from continuing operations (DRE 3.09) | R$ 686.2 m | R$ 765.2 m | 10.3% | DFP 2011 · 16/02/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 981.4 m | R$ 1.06 bn | 7.4% | DFP 2011 · 16/02/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 1.25 bn | R$ 1.32 bn | 6.0% | DFP 2011 · 16/02/2012 |
| 2012 | income taxes (DRE 3.08) | R$ -428.8 m | R$ -421.3 m | 1.7% | DFP 2013 · 19/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 2.05 bn | R$ 2.02 bn | 1.4% | DFP 2013 · 19/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.01 bn | R$ 1.02 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 1.01 bn | R$ 1.02 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | net profit (DRE 3.11) | R$ 1.01 bn | R$ 1.02 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 1.01 bn | R$ 1.02 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 1.02 bn | R$ 1.03 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 1.04 bn | R$ 1.05 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 1.64 bn | R$ 1.63 bn | 0.8% | DFP 2013 · 19/02/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 3.75 bn | R$ 3.72 bn | 0.8% | DFP 2013 · 19/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 7.18 bn | R$ 7.13 bn | 0.6% | DFP 2013 · 19/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 4.12 bn | R$ 4.10 bn | 0.5% | DFP 2013 · 19/02/2014 |
| 2015 | total assets (BPA 1) | R$ 20.97 bn | R$ 20.71 bn | 1.2% | DFP 2016 · 22/02/2017 |
| 2015 | total liabilities (BPP 2) | R$ 20.97 bn | R$ 20.71 bn | 1.2% | DFP 2016 · 22/02/2017 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 2.28 bn | R$ 1.74 bn | 23.7% | DFP 2018 · 20/02/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | R$ 339.6 m | R$ 377.8 m | 10.1% | DFP 2018 · 20/02/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 7.27 bn | R$ 6.80 bn | 6.5% | DFP 2018 · 20/02/2019 |
| 2017 | income taxes (DRE 3.08) | R$ -839.4 m | R$ -813.3 m | 3.1% | DFP 2018 · 20/02/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ 1.57 bn | R$ 1.52 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | net profit (DRE 3.11) | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 1.58 bn | R$ 1.54 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ 1.60 bn | R$ 1.55 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | current assets (BPA 1.01) | R$ 15.20 bn | R$ 15.49 bn | 1.9% | DFP 2018 · 20/02/2019 |
| 2017 | equity (BPP 2.03) | R$ 9.38 bn | R$ 9.25 bn | 1.4% | DFP 2018 · 20/02/2019 |
| 2017 | closing equity (DMPL 5.07) | R$ 9.38 bn | R$ 9.25 bn | 1.4% | DFP 2018 · 20/02/2019 |
| 2017 | total assets (BPA 1) | R$ 10.72 bn | R$ 10.58 bn | 1.3% | DFP 2018 · 20/02/2019 |
| 2017 | total liabilities (BPP 2) | R$ 10.72 bn | R$ 10.58 bn | 1.3% | DFP 2018 · 20/02/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 80.01 bn | R$ 79.23 bn | 1.0% | DFP 2018 · 20/02/2019 |
| 2017 | opening equity (DMPL 5.03) | R$ 8.53 bn | R$ 8.45 bn | 1.0% | DFP 2018 · 20/02/2019 |
| 2017 | transactions with shareholders (DMPL 5.04) | R$ -750.6 m | R$ -755.4 m | 0.6% | DFP 2018 · 20/02/2019 |
| 2020 | income taxes (DRE 3.08) | R$ -571.4 m | R$ -304.5 m | 46.7% | DFP 2021 · 25/02/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ 874.4 m | R$ 593.8 m | 32.1% | DFP 2021 · 25/02/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ 893.4 m | R$ 612.8 m | 31.4% | DFP 2021 · 25/02/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ 952.3 m | R$ 671.7 m | 29.5% | DFP 2021 · 25/02/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 5.61 bn | R$ 4.00 bn | 28.7% | DFP 2021 · 25/02/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 81.24 bn | R$ 74.06 bn | 8.8% | DFP 2021 · 25/02/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -75.63 bn | R$ -70.06 bn | 7.4% | DFP 2021 · 25/02/2022 |
| 2024 | financial investments (BPA 1.01.02) | R$ 2.55 bn | R$ 2.31 bn | 9.6% | DFP 2025 · 04/03/2026 |
| 2024 | long-term borrowings (BPP 2.02.01) | R$ 11.92 bn | R$ 11.55 bn | 3.1% | DFP 2025 · 04/03/2026 |
| 2024 | short-term borrowings (BPP 2.01.04) | R$ 3.87 bn | R$ 3.80 bn | 1.9% | DFP 2025 · 04/03/2026 |
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.
UGPA3 — 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.