Dados B3 › Restatements
Has WLM PART. E COMÉRCIO DE MÁQUINAS E VEÍCULOS S.A. (WLMM4) ever restated its financial statements? In which years?
Yes: the statements for 2014, 2016, 2017, 2018, 2024 came back with different figures in the following year's annual filing — 17 account(s) in all, each below with both values.
| Year | Account | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|
| 2014 | current assets (BPA 1.01) | R$ 246.2 m | R$ 234.0 m | 5.0% | DFP 2015 · 29/03/2016 |
| 2016 | internal changes in equity (DMPL 5.06) | R$ -1.3 m | R$ -917 k | 28.8% | DFP 2017 · 07/04/2018 |
| 2016 | total assets (BPA 1) | R$ 442.7 m | R$ 394.0 m | 11.0% | DFP 2017 · 07/04/2018 |
| 2016 | total liabilities (BPP 2) | R$ 442.7 m | R$ 394.0 m | 11.0% | DFP 2017 · 07/04/2018 |
| 2016 | equity (BPP 2.03) | R$ 422.9 m | R$ 379.1 m | 10.3% | DFP 2017 · 07/04/2018 |
| 2016 | closing equity (DMPL 5.07) | R$ 422.9 m | R$ 379.1 m | 10.3% | DFP 2017 · 07/04/2018 |
| 2016 | opening equity (DMPL 5.03) | R$ 443.2 m | R$ 399.0 m | 10.0% | DFP 2017 · 07/04/2018 |
| 2016 | non-controlling interests (BPP 2.03.09) | R$ 495 k | R$ 456 k | 7.9% | DFP 2017 · 07/04/2018 |
| 2017 | profit before taxes (DRE 3.07) | R$ -6.7 m | R$ -5.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | R$ -6.7 m | R$ -5.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | R$ -7.4 m | R$ -6.7 m | 9.9% | DFP 2018 · 28/03/2019 |
| 2017 | internal changes in equity (DMPL 5.06) | R$ 2.1 m | R$ 2.3 m | 9.7% | DFP 2018 · 28/03/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | R$ -6.5 m | R$ -6.7 m | 3.3% | DFP 2018 · 28/03/2019 |
| 2018 | gross profit (DRE 3.03) | R$ 118.9 m | R$ 96.9 m | 18.6% | DFP 2019 · 27/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | R$ -633.4 m | R$ -660.4 m | 4.1% | DFP 2019 · 27/03/2020 |
| 2018 | net revenue (DRE 3.01) | R$ 752.3 m | R$ 757.3 m | 0.7% | DFP 2019 · 27/03/2020 |
| 2024 | current liabilities (BPP 2.01) | R$ 282.0 m | R$ 280.5 m | 0.5% | DFP 2025 · 27/03/2026 |
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.
WLMM4 — 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.