Dados B3 › Restatements
Has VALE S.A. (VALE3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2020, 2022 came back with different figures in the following year's annual filing — 54 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2011 | short-term borrowings (BPP 2.01.04) | R$ 3.87 bn | R$ 2.85 bn | 26.5% | DFP 2012 · 14/03/2013 |
| 2011 | cash and equivalents (BPA 1.01.01) | R$ 7.46 bn | R$ 6.59 bn | 11.6% | DFP 2012 · 14/03/2013 |
| 2011 | current liabilities (BPP 2.01) | R$ 22.23 bn | R$ 20.69 bn | 6.9% | DFP 2012 · 14/03/2013 |
| 2011 | income taxes (DRE 3.08) | R$ -9.06 bn | R$ -8.51 bn | 6.1% | DFP 2012 · 14/03/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | R$ 42.75 bn | R$ 40.22 bn | 5.9% | DFP 2012 · 14/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ 42.06 bn | R$ 39.69 bn | 5.6% | DFP 2012 · 14/03/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 62.71 bn | R$ 59.57 bn | 5.0% | DFP 2012 · 14/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -40.49 bn | R$ -42.45 bn | 4.6% | DFP 2012 · 14/03/2013 |
| 2011 | current assets (BPA 1.01) | R$ 42.10 bn | R$ 40.15 bn | 4.6% | DFP 2012 · 14/03/2013 |
| 2011 | total assets (BPA 1) | R$ 241.78 bn | R$ 237.09 bn | 1.9% | DFP 2012 · 14/03/2013 |
| 2011 | total liabilities (BPP 2) | R$ 241.78 bn | R$ 237.09 bn | 1.9% | DFP 2012 · 14/03/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ 53.09 bn | R$ 52.27 bn | 1.5% | DFP 2012 · 14/03/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ 46.46 bn | R$ 45.92 bn | 1.2% | DFP 2012 · 14/03/2013 |
| 2011 | net revenue (DRE 3.01) | R$ 103.20 bn | R$ 102.02 bn | 1.1% | DFP 2012 · 14/03/2013 |
| 2012 | income taxes (DRE 3.08) | R$ -34.0 m | R$ -98.0 m | 65.3% | DFP 2013 · 17/03/2014 |
| 2012 | internal changes in equity (DMPL 5.06) | R$ -768.4 m | R$ -880.7 m | 12.7% | DFP 2013 · 17/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | R$ 19.20 bn | R$ 17.77 bn | 7.4% | DFP 2013 · 17/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -52.00 bn | R$ -49.83 bn | 4.2% | DFP 2013 · 17/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 93.51 bn | R$ 91.27 bn | 2.4% | DFP 2013 · 17/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | R$ 9.77 bn | R$ 9.99 bn | 2.2% | DFP 2013 · 17/03/2014 |
| 2012 | equity (BPP 2.03) | R$ 152.39 bn | R$ 149.66 bn | 1.8% | DFP 2013 · 17/03/2014 |
| 2012 | closing equity (DMPL 5.07) | R$ 152.39 bn | R$ 149.66 bn | 1.8% | DFP 2013 · 17/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 9.73 bn | R$ 9.89 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | R$ 9.73 bn | R$ 9.89 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2012 | net profit (DRE 3.11) | R$ 9.73 bn | R$ 9.89 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ 9.73 bn | R$ 9.89 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ 22.34 bn | R$ 22.63 bn | 1.3% | DFP 2013 · 17/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | R$ 15.00 bn | R$ 15.17 bn | 1.1% | DFP 2013 · 17/03/2014 |
| 2012 | total assets (BPA 1) | R$ 240.46 bn | R$ 237.93 bn | 1.0% | DFP 2013 · 17/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 240.46 bn | R$ 237.93 bn | 1.0% | DFP 2013 · 17/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 143.48 bn | R$ 142.18 bn | 0.9% | DFP 2013 · 17/03/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | R$ 34.28 bn | R$ 34.59 bn | 0.9% | DFP 2014 · 26/02/2015 |
| 2014 | net operating cash flow (DFC_MI 6.01) | R$ 14.48 bn | R$ 13.34 bn | 7.9% | DFP 2015 · 25/02/2016 |
| 2015 | gross profit (DRE 3.03) | R$ 16.84 bn | R$ 15.28 bn | 9.3% | DFP 2016 · 23/02/2017 |
| 2015 | net revenue (DRE 3.01) | R$ 85.50 bn | R$ 78.06 bn | 8.7% | DFP 2016 · 23/02/2017 |
| 2015 | cost of goods and services (DRE 3.02) | R$ -68.66 bn | R$ -62.78 bn | 8.6% | DFP 2016 · 23/02/2017 |
| 2015 | income taxes (DRE 3.08) | R$ 18.88 bn | R$ 19.34 bn | 2.4% | DFP 2016 · 23/02/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | R$ -23.92 bn | R$ -23.46 bn | 1.9% | DFP 2016 · 23/02/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | R$ -46.00 bn | R$ -45.34 bn | 1.4% | DFP 2016 · 23/02/2017 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ 25.07 bn | R$ 20.72 bn | 17.4% | DFP 2017 · 27/02/2018 |
| 2016 | income taxes (DRE 3.08) | R$ -4.23 bn | R$ -5.10 bn | 16.9% | DFP 2017 · 27/02/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ 13.31 bn | R$ 12.45 bn | 6.5% | DFP 2017 · 27/02/2018 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 32.27 bn | R$ 31.69 bn | 1.8% | DFP 2018 · 18/04/2019 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 40.24 bn | R$ 39.97 bn | 0.7% | DFP 2018 · 18/04/2019 |
| 2020 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 1.81 bn | 100.0% | DFP 2021 · 24/02/2022 |
| 2020 | income taxes (DRE 3.08) | R$ -3.02 bn | R$ -4.63 bn | 34.6% | DFP 2021 · 24/02/2022 |
| 2020 | profit before taxes (DRE 3.07) | R$ 27.93 bn | R$ 38.41 bn | 27.3% | DFP 2021 · 24/02/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | R$ 24.90 bn | R$ 33.78 bn | 26.3% | DFP 2021 · 24/02/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | R$ 52.07 bn | R$ 62.56 bn | 16.8% | DFP 2021 · 24/02/2022 |
| 2020 | cost of goods and services (DRE 3.02) | R$ -98.57 bn | R$ -90.95 bn | 7.7% | DFP 2021 · 24/02/2022 |
| 2020 | gross profit (DRE 3.03) | R$ 109.96 bn | R$ 115.15 bn | 4.5% | DFP 2021 · 24/02/2022 |
| 2020 | net revenue (DRE 3.01) | R$ 208.53 bn | R$ 206.10 bn | 1.2% | DFP 2021 · 24/02/2022 |
| 2022 | cost of goods and services (DRE 3.02) | R$ 124.19 bn | R$ -124.19 bn | 200.0% | DFP 2023 · 22/02/2024 |
| 2022 | opening equity (DMPL 5.03) | R$ 0 k | R$ 192.40 bn | 100.0% | DFP 2023 · 22/02/2024 |
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.
VALE3 — 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.