Dados B3 › Restatements
Has VIVER INCORPORADORA E CONSTRUTORA S.A (VIVR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2019, 2021, 2022, 2024 came back with different figures in the following year's annual filing — 56 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | gross profit (DRE 3.03) | R$ -16.9 m | R$ 3.4 m | 120.1% | DFP 2011 · 30/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | R$ -23.1 m | R$ -2.8 m | 87.7% | DFP 2011 · 30/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | R$ 66.6 m | R$ 86.9 m | 23.4% | DFP 2011 · 30/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 587.2 m | R$ 564.4 m | 3.9% | DFP 2011 · 30/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | R$ -164.0 m | R$ -286.4 m | 42.7% | DFP 2012 · 03/04/2013 |
| 2011 | gross profit (DRE 3.03) | R$ 106.6 m | R$ 95.0 m | 11.0% | DFP 2012 · 03/04/2013 |
| 2011 | net revenue (DRE 3.01) | R$ 727.4 m | R$ 681.9 m | 6.3% | DFP 2012 · 03/04/2013 |
| 2011 | cost of goods and services (DRE 3.02) | R$ -620.8 m | R$ -586.9 m | 5.5% | DFP 2012 · 03/04/2013 |
| 2011 | income taxes (DRE 3.08) | R$ -25.0 m | R$ -23.7 m | 5.1% | DFP 2012 · 03/04/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | R$ -72.1 m | R$ -74.1 m | 2.7% | DFP 2012 · 03/04/2013 |
| 2011 | profit from continuing operations (DRE 3.09) | R$ -114.9 m | R$ -117.0 m | 1.7% | DFP 2012 · 03/04/2013 |
| 2011 | profit before taxes (DRE 3.07) | R$ -117.3 m | R$ -119.4 m | 1.7% | DFP 2012 · 03/04/2013 |
| 2012 | non-controlling interests (BPP 2.03.09) | R$ 0 k | R$ 919 k | 100.0% | DFP 2013 · 25/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | R$ -100.2 m | R$ -27.6 m | 72.5% | DFP 2013 · 25/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | R$ 46.8 m | R$ 26.7 m | 42.9% | DFP 2013 · 25/03/2014 |
| 2012 | net revenue (DRE 3.01) | R$ 333.8 m | R$ 255.9 m | 23.3% | DFP 2013 · 25/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | R$ 84.0 m | R$ 70.7 m | 15.8% | DFP 2013 · 25/03/2014 |
| 2012 | current assets (BPA 1.01) | R$ 1.81 bn | R$ 1.60 bn | 11.6% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | R$ -199.9 m | R$ -224.4 m | 10.9% | DFP 2013 · 25/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -533.7 m | R$ -480.3 m | 10.0% | DFP 2013 · 25/03/2014 |
| 2012 | income taxes (DRE 3.08) | R$ -17.5 m | R$ -16.1 m | 8.3% | DFP 2013 · 25/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | R$ 279.8 m | R$ 259.2 m | 7.4% | DFP 2013 · 25/03/2014 |
| 2012 | current liabilities (BPP 2.01) | R$ 1.46 bn | R$ 1.36 bn | 7.2% | DFP 2013 · 25/03/2014 |
| 2012 | total assets (BPA 1) | R$ 2.58 bn | R$ 2.45 bn | 4.9% | DFP 2013 · 25/03/2014 |
| 2012 | total liabilities (BPP 2) | R$ 2.58 bn | R$ 2.45 bn | 4.9% | DFP 2013 · 25/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | R$ 973.7 m | R$ 943.6 m | 3.1% | DFP 2013 · 25/03/2014 |
| 2012 | opening equity (DMPL 5.03) | R$ 1.01 bn | R$ 1.03 bn | 2.1% | DFP 2013 · 25/03/2014 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ 220.3 m | R$ -220.3 m | 200.0% | DFP 2020 · 30/03/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 220.3 m | R$ -220.3 m | 200.0% | DFP 2020 · 30/03/2021 |
| 2021 | long-term borrowings (BPP 2.02.01) | R$ 0 k | R$ 279 k | 100.0% | DFP 2022 · 31/03/2023 |
| 2021 | opening equity (DMPL 5.03) | R$ 0 k | R$ -227.3 m | 100.0% | DFP 2022 · 31/03/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 0 k | R$ -57.5 m | 100.0% | DFP 2022 · 31/03/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | R$ 110.9 m | R$ 83.8 m | 24.4% | DFP 2022 · 31/03/2023 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -13.3 m | R$ 34.0 m | 139.2% | DFP 2023 · 28/03/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | R$ -13.3 m | R$ -34.0 m | 60.8% | DFP 2023 · 28/03/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -13.3 m | R$ -34.0 m | 60.8% | DFP 2023 · 28/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | R$ -13.3 m | R$ -34.0 m | 60.8% | DFP 2023 · 28/03/2024 |
| 2022 | net profit (DRE 3.11) | R$ -13.3 m | R$ -34.0 m | 60.8% | DFP 2023 · 28/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | R$ -38.1 m | R$ -58.8 m | 35.2% | DFP 2023 · 28/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | R$ -39.9 m | R$ -60.6 m | 34.2% | DFP 2023 · 28/03/2024 |
| 2022 | equity (BPP 2.03) | R$ -181.6 m | R$ -202.3 m | 10.2% | DFP 2023 · 28/03/2024 |
| 2022 | closing equity (DMPL 5.07) | R$ -181.6 m | R$ -202.3 m | 10.2% | DFP 2023 · 28/03/2024 |
| 2022 | total assets (BPA 1) | R$ 105.9 m | R$ 100.8 m | 4.9% | DFP 2023 · 28/03/2024 |
| 2022 | total liabilities (BPP 2) | R$ 105.9 m | R$ 100.8 m | 4.9% | DFP 2023 · 28/03/2024 |
| 2022 | current liabilities (BPP 2.01) | R$ 272.5 m | R$ 275.3 m | 1.0% | DFP 2023 · 28/03/2024 |
| 2024 | income taxes (DRE 3.08) | R$ 914 k | R$ -1.9 m | 149.0% | DFP 2025 · 06/04/2026 |
| 2024 | equity (BPP 2.03) | R$ 142.2 m | R$ -62.9 m | 144.2% | DFP 2025 · 06/04/2026 |
| 2024 | profit before taxes (DRE 3.07) | R$ -44.4 m | R$ -211.5 m | 79.0% | DFP 2025 · 06/04/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ -44.4 m | R$ -211.5 m | 79.0% | DFP 2025 · 06/04/2026 |
| 2024 | net profit (DRE 3.11) | R$ -44.4 m | R$ -211.5 m | 79.0% | DFP 2025 · 06/04/2026 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | R$ -44.4 m | R$ -211.5 m | 79.0% | DFP 2025 · 06/04/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ -43.7 m | R$ -203.3 m | 78.5% | DFP 2025 · 06/04/2026 |
| 2024 | net revenue (DRE 3.01) | R$ -6 k | R$ -5 k | 16.7% | DFP 2025 · 06/04/2026 |
| 2024 | total assets (BPA 1) | R$ 186.2 m | R$ 168.9 m | 9.3% | DFP 2025 · 06/04/2026 |
| 2024 | total liabilities (BPP 2) | R$ 186.2 m | R$ 168.9 m | 9.3% | DFP 2025 · 06/04/2026 |
| 2024 | current liabilities (BPP 2.01) | R$ 29.7 m | R$ 28.7 m | 3.4% | DFP 2025 · 06/04/2026 |
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.
VIVR3 — 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.