Dados B3 › Restatements
Has FERROVIA CENTRO-ATLANTICA S.A. (VSPT3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2016, 2018, 2019, 2022, 2024 came back with different figures in the following year's annual filing — 50 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | R$ 52.2 m | R$ 58.6 m | 11.0% | DFP 2011 · 02/04/2012 |
| 2012 | gross profit (DRE 3.03) | R$ -63.0 m | R$ -100.0 m | 37.0% | DFP 2013 · 25/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | R$ -1.18 bn | R$ -1.21 bn | 3.0% | DFP 2013 · 25/03/2014 |
| 2016 | income taxes (DRE 3.08) | R$ 6.7 m | R$ 7.9 m | 15.3% | DFP 2017 · 26/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | R$ -30.0 m | R$ -33.5 m | 10.7% | DFP 2017 · 26/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | R$ -23.3 m | R$ -25.6 m | 9.2% | DFP 2017 · 26/03/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -23.3 m | R$ -25.6 m | 9.2% | DFP 2017 · 26/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | R$ -23.3 m | R$ -25.6 m | 9.2% | DFP 2017 · 26/03/2018 |
| 2016 | net profit (DRE 3.11) | R$ -23.3 m | R$ -25.6 m | 9.2% | DFP 2017 · 26/03/2018 |
| 2016 | gross profit (DRE 3.03) | R$ -38.0 m | R$ -41.6 m | 8.6% | DFP 2017 · 26/03/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | R$ -46.1 m | R$ -49.7 m | 7.2% | DFP 2017 · 26/03/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 1.60 bn | R$ 1.57 bn | 1.6% | DFP 2017 · 26/03/2018 |
| 2016 | equity (BPP 2.03) | R$ 4.41 bn | R$ 4.38 bn | 0.6% | DFP 2017 · 26/03/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 4.41 bn | R$ 4.38 bn | 0.6% | DFP 2017 · 26/03/2018 |
| 2016 | total assets (BPA 1) | R$ 5.10 bn | R$ 5.08 bn | 0.5% | DFP 2017 · 26/03/2018 |
| 2016 | total liabilities (BPP 2) | R$ 5.10 bn | R$ 5.08 bn | 0.5% | DFP 2017 · 26/03/2018 |
| 2018 | net income plus OCI (DMPL 5.05) | R$ 132.8 m | R$ 39.8 m | 70.0% | DFP 2019 · 29/05/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ 132.8 m | R$ 39.8 m | 70.0% | DFP 2019 · 29/05/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | R$ 132.8 m | R$ 39.8 m | 70.0% | DFP 2019 · 29/05/2020 |
| 2018 | net profit (DRE 3.11) | R$ 132.8 m | R$ 39.8 m | 70.0% | DFP 2019 · 29/05/2020 |
| 2018 | profit before taxes (DRE 3.07) | R$ 200.8 m | R$ 61.2 m | 69.5% | DFP 2019 · 29/05/2020 |
| 2018 | income taxes (DRE 3.08) | R$ -68.0 m | R$ -21.4 m | 68.5% | DFP 2019 · 29/05/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | R$ 150.5 m | R$ 69.4 m | 53.8% | DFP 2019 · 29/05/2020 |
| 2018 | cash and equivalents (BPA 1.01.01) | R$ 30.6 m | R$ 24.9 m | 18.9% | DFP 2019 · 29/05/2020 |
| 2018 | current assets (BPA 1.01) | R$ 601.6 m | R$ 530.9 m | 11.7% | DFP 2019 · 29/05/2020 |
| 2018 | equity (BPP 2.03) | R$ 4.60 bn | R$ 4.38 bn | 4.8% | DFP 2019 · 29/05/2020 |
| 2018 | closing equity (DMPL 5.07) | R$ 4.60 bn | R$ 4.38 bn | 4.8% | DFP 2019 · 29/05/2020 |
| 2018 | current liabilities (BPP 2.01) | R$ 567.8 m | R$ 541.9 m | 4.6% | DFP 2019 · 29/05/2020 |
| 2018 | total assets (BPA 1) | R$ 5.63 bn | R$ 5.39 bn | 4.4% | DFP 2019 · 29/05/2020 |
| 2018 | total liabilities (BPP 2) | R$ 5.63 bn | R$ 5.39 bn | 4.4% | DFP 2019 · 29/05/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | R$ 170.8 m | R$ 165.4 m | 3.1% | DFP 2019 · 29/05/2020 |
| 2018 | opening equity (DMPL 5.03) | R$ 4.39 bn | R$ 4.26 bn | 2.9% | DFP 2019 · 29/05/2020 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 5.7 m | R$ 26.8 m | 78.8% | DFP 2020 · 09/11/2021 |
| 2019 | income taxes (DRE 3.08) | R$ 48.2 m | R$ 56.0 m | 13.9% | DFP 2020 · 09/11/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ -146.9 m | R$ -169.8 m | 13.5% | DFP 2020 · 09/11/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ -98.7 m | R$ -113.8 m | 13.3% | DFP 2020 · 09/11/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -98.7 m | R$ -113.8 m | 13.3% | DFP 2020 · 09/11/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ -98.7 m | R$ -113.8 m | 13.3% | DFP 2020 · 09/11/2021 |
| 2019 | net profit (DRE 3.11) | R$ -98.7 m | R$ -113.8 m | 13.3% | DFP 2020 · 09/11/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ 4.38 bn | R$ 4.03 bn | 8.0% | DFP 2020 · 09/11/2021 |
| 2019 | equity (BPP 2.03) | R$ 4.83 bn | R$ 4.47 bn | 7.6% | DFP 2020 · 09/11/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ 4.83 bn | R$ 4.47 bn | 7.6% | DFP 2020 · 09/11/2021 |
| 2019 | total assets (BPA 1) | R$ 8.88 bn | R$ 9.07 bn | 2.1% | DFP 2020 · 09/11/2021 |
| 2019 | total liabilities (BPP 2) | R$ 8.88 bn | R$ 9.07 bn | 2.1% | DFP 2020 · 09/11/2021 |
| 2022 | current assets (BPA 1.01) | R$ 883.0 m | R$ 765.2 m | 13.3% | DFP 2023 · 11/03/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | R$ 839.8 m | R$ 957.6 m | 12.3% | DFP 2023 · 11/03/2024 |
| 2024 | profit before taxes (DRE 3.07) | R$ 223.7 m | R$ 250.7 m | 10.8% | DFP 2025 · 10/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | R$ 236.6 m | R$ 263.6 m | 10.2% | DFP 2025 · 10/03/2026 |
| 2024 | net profit (DRE 3.11) | R$ 236.6 m | R$ 263.6 m | 10.2% | DFP 2025 · 10/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | R$ 514.0 m | R$ 541.0 m | 5.0% | DFP 2025 · 10/03/2026 |
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.
VSPT3 — 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.