Dados B3 › Restatements
Has WESTWING COMÉRCIO VAREJISTA S.A. (WEST3) ever restated its financial statements? In which years?
Yes: the statements for 2019, 2021, 2023 came back with different figures in the following year's annual filing — 37 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2019 | total assets (BPA 1) | R$ 31 k | R$ 30.7 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | current assets (BPA 1.01) | R$ 22 k | R$ 21.8 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | cash and equivalents (BPA 1.01.01) | R$ 4 k | R$ 4.3 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | financial investments (BPA 1.01.02) | R$ 0 k | R$ 100 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | total liabilities (BPP 2) | R$ 31 k | R$ 30.7 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | current liabilities (BPP 2.01) | R$ 34 k | R$ 34.2 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | R$ 7 k | R$ 7.4 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | R$ 1 k | R$ 845 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | equity (BPP 2.03) | R$ -9 k | R$ -8.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ -1 k | R$ -698 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | opening equity (DMPL 5.03) | R$ -7 k | R$ -7.1 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | closing equity (DMPL 5.07) | R$ -9 k | R$ -8.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net revenue (DRE 3.01) | R$ 131 k | R$ 130.9 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | R$ -71 k | R$ -70.7 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 60 k | R$ 60.2 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | R$ 2 k | R$ 1.9 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | R$ -1 k | R$ -1.2 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | income taxes (DRE 3.08) | R$ -0 k | R$ -258 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net profit (DRE 3.11) | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | net profit (DRE 3.11) | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | profit before taxes (DRE 3.07) | R$ -54.5 m | R$ -73.1 m | 25.3% | DFP 2022 · 20/09/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | R$ -63.9 m | R$ -82.4 m | 22.5% | DFP 2022 · 20/09/2023 |
| 2021 | current liabilities (BPP 2.01) | R$ 73.2 m | R$ 93.5 m | 21.8% | DFP 2022 · 20/09/2023 |
| 2021 | gross profit (DRE 3.03) | R$ 136.8 m | R$ 118.2 m | 13.6% | DFP 2022 · 20/09/2023 |
| 2021 | cost of goods and services (DRE 3.02) | R$ -177.1 m | R$ -189.6 m | 6.6% | DFP 2022 · 20/09/2023 |
| 2021 | equity (BPP 2.03) | R$ 380.3 m | R$ 361.8 m | 4.9% | DFP 2022 · 20/09/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 380.3 m | R$ 361.8 m | 4.9% | DFP 2022 · 20/09/2023 |
| 2021 | net revenue (DRE 3.01) | R$ 313.9 m | R$ 307.8 m | 2.0% | DFP 2022 · 20/09/2023 |
| 2021 | current assets (BPA 1.01) | R$ 352.7 m | R$ 354.6 m | 0.5% | DFP 2022 · 20/09/2023 |
| 2023 | gross profit (DRE 3.03) | R$ 79.6 m | R$ 78.1 m | 2.0% | DFP 2024 · 19/03/2025 |
| 2023 | net revenue (DRE 3.01) | R$ 198.2 m | R$ 196.6 m | 0.8% | DFP 2024 · 19/03/2025 |
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.
WEST3 — 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 23:56 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 23:56 UTC. If this does not match /saude, you are reading a cached copy.