Dados B3 › Restatements
Has USINAS SID DE MINAS GERAIS S.A.-USIMINAS (USIM5) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014, 2021, 2022 came back with different figures in the following year's annual filing — 25 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 237.1 m | 100.0% | DFP 2011 · 07/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | R$ 1.77 bn | R$ 1.53 bn | 13.9% | DFP 2011 · 07/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | R$ 1.57 bn | R$ 1.39 bn | 11.3% | DFP 2011 · 07/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 1.84 bn | R$ 1.67 bn | 9.6% | DFP 2011 · 07/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | R$ 1.85 bn | R$ 1.67 bn | 9.6% | DFP 2011 · 07/03/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | R$ 875.5 m | R$ 865.2 m | 1.2% | DFP 2011 · 07/03/2012 |
| 2010 | current liabilities (BPP 2.01) | R$ 3.53 bn | R$ 3.50 bn | 1.0% | DFP 2011 · 07/03/2012 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ -66.8 m | R$ -168.3 m | 60.3% | DFP 2013 · 14/02/2014 |
| 2012 | gross profit (DRE 3.03) | R$ 660.5 m | R$ 481.2 m | 27.1% | DFP 2013 · 14/02/2014 |
| 2012 | income taxes (DRE 3.08) | R$ 291.5 m | R$ 326.0 m | 10.6% | DFP 2013 · 14/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ -931.1 m | R$ -1.03 bn | 9.8% | DFP 2013 · 14/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -639.6 m | R$ -706.6 m | 9.5% | DFP 2013 · 14/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ -639.6 m | R$ -706.6 m | 9.5% | DFP 2013 · 14/02/2014 |
| 2012 | net profit (DRE 3.11) | R$ -639.6 m | R$ -706.6 m | 9.5% | DFP 2013 · 14/02/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -639.6 m | R$ -706.6 m | 9.5% | DFP 2013 · 14/02/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 2.08 bn | R$ 1.96 bn | 5.5% | DFP 2013 · 14/02/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 6.47 bn | R$ 6.34 bn | 2.0% | DFP 2013 · 14/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 3.18 bn | R$ 3.12 bn | 1.8% | DFP 2013 · 14/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 1.69 bn | R$ 1.66 bn | 1.7% | DFP 2013 · 14/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -12.05 bn | R$ -12.23 bn | 1.5% | DFP 2013 · 14/02/2014 |
| 2012 | current assets (BPA 1.01) | R$ 10.78 bn | R$ 10.71 bn | 0.7% | DFP 2013 · 14/02/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 1.22 bn | R$ 1.41 bn | 13.7% | DFP 2015 · 18/02/2016 |
| 2021 | net operating cash flow (DFC_MI 6.01) | R$ 1.62 bn | R$ 1.63 bn | 0.7% | DFP 2022 · 10/02/2023 |
| 2022 | financial investments (BPA 1.01.02) | R$ 2.16 bn | R$ 814.4 m | 62.2% | DFP 2023 · 16/01/2025 |
| 2022 | cash and equivalents (BPA 1.01.01) | R$ 2.92 bn | R$ 4.26 bn | 31.5% | DFP 2023 · 16/01/2025 |
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.
USIM5 — 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.