Dados B3 › Restatements
Has WHIRLPOOL S.A (WHRL4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2015, 2017, 2018, 2019, 2020, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 35 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$ 925.9 m | R$ 1.01 bn | 8.8% | DFP 2011 · 28/02/2012 |
| 2010 | total assets (BPA 1) | R$ 4.51 bn | R$ 4.47 bn | 1.0% | DFP 2011 · 28/02/2012 |
| 2010 | total liabilities (BPP 2) | R$ 4.51 bn | R$ 4.47 bn | 1.0% | DFP 2011 · 28/02/2012 |
| 2015 | short-term borrowings (BPP 2.01.04) | R$ 95.4 m | R$ 293.6 m | 67.5% | DFP 2016 · 22/02/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | R$ 427.2 m | R$ 366.7 m | 14.2% | DFP 2016 · 22/02/2017 |
| 2015 | current assets (BPA 1.01) | R$ 2.05 bn | R$ 2.25 bn | 8.8% | DFP 2016 · 22/02/2017 |
| 2015 | current liabilities (BPP 2.01) | R$ 2.51 bn | R$ 2.71 bn | 7.3% | DFP 2016 · 22/02/2017 |
| 2015 | total assets (BPA 1) | R$ 5.75 bn | R$ 5.95 bn | 3.3% | DFP 2016 · 22/02/2017 |
| 2015 | total liabilities (BPP 2) | R$ 5.75 bn | R$ 5.95 bn | 3.3% | DFP 2016 · 22/02/2017 |
| 2017 | short-term borrowings (BPP 2.01.04) | R$ 203.0 m | R$ 1.07 bn | 81.0% | DFP 2018 · 26/03/2019 |
| 2017 | income taxes (DRE 3.08) | R$ -10.6 m | R$ -4.0 m | 62.3% | DFP 2018 · 26/03/2019 |
| 2017 | gross profit (DRE 3.03) | R$ 1.17 bn | R$ 601.2 m | 48.8% | DFP 2018 · 26/03/2019 |
| 2017 | net revenue (DRE 3.01) | R$ 6.68 bn | R$ 4.89 bn | 26.8% | DFP 2018 · 26/03/2019 |
| 2017 | current assets (BPA 1.01) | R$ 2.47 bn | R$ 3.34 bn | 25.9% | DFP 2018 · 26/03/2019 |
| 2017 | current liabilities (BPP 2.01) | R$ 2.82 bn | R$ 3.68 bn | 23.5% | DFP 2018 · 26/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | R$ 446.5 m | R$ 345.0 m | 22.7% | DFP 2018 · 26/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | R$ -5.51 bn | R$ -4.29 bn | 22.2% | DFP 2018 · 26/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ 435.9 m | R$ 341.0 m | 21.8% | DFP 2018 · 26/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ 358.0 m | R$ 293.8 m | 17.9% | DFP 2018 · 26/03/2019 |
| 2017 | total assets (BPA 1) | R$ 6.01 bn | R$ 6.87 bn | 12.6% | DFP 2018 · 26/03/2019 |
| 2017 | total liabilities (BPP 2) | R$ 6.01 bn | R$ 6.87 bn | 12.6% | DFP 2018 · 26/03/2019 |
| 2017 | net operating cash flow (DFC_MI 6.01) | R$ 828.9 m | R$ 781.4 m | 5.7% | DFP 2018 · 26/03/2019 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -5.22 bn | R$ -5.63 bn | 7.4% | DFP 2019 · 24/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 6.19 bn | R$ 6.61 bn | 6.3% | DFP 2019 · 24/03/2020 |
| 2019 | net operating cash flow (DFC_MI 6.01) | R$ 93.6 m | R$ 48.3 m | 48.4% | DFP 2020 · 24/03/2021 |
| 2019 | gross profit (DRE 3.03) | R$ 793.9 m | R$ 819.6 m | 3.1% | DFP 2020 · 24/03/2021 |
| 2020 | gross profit (DRE 3.03) | R$ 1.21 bn | R$ 1.23 bn | 1.9% | DFP 2021 · 25/03/2022 |
| 2021 | net income plus OCI (DMPL 5.05) | R$ 1.07 bn | R$ 1.01 bn | 5.2% | DFP 2022 · 10/05/2023 |
| 2021 | closing equity (DMPL 5.07) | R$ 2.11 bn | R$ 2.03 bn | 3.8% | DFP 2022 · 10/05/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | R$ -886.7 m | R$ -910.0 m | 2.6% | DFP 2022 · 10/05/2023 |
| 2021 | current assets (BPA 1.01) | R$ 6.97 bn | R$ 6.93 bn | 0.5% | DFP 2022 · 10/05/2023 |
| 2022 | current liabilities (BPP 2.01) | R$ 5.74 bn | R$ 5.70 bn | 0.6% | DFP 2023 · 03/04/2024 |
| 2022 | current assets (BPA 1.01) | R$ 5.97 bn | R$ 5.94 bn | 0.6% | DFP 2023 · 03/04/2024 |
| 2023 | operating profit (EBIT) (DRE 3.05) | R$ 1.08 bn | R$ 803.4 m | 25.4% | DFP 2024 · 25/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | R$ 667.2 m | R$ 591.3 m | 11.4% | DFP 2024 · 25/03/2025 |
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.
WHRL4 — 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.