Dados B3 › Restatements
Has AMBEV S.A. (ABEV3) ever restated its financial statements? In which years?
Yes: the statements for 2013, 2018, 2019 came back with different figures in the following year's annual filing — 23 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2013 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 1.16 bn | R$ 1.23 bn | 6.0% | DFP 2014 · 26/02/2015 |
| 2013 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 11.29 bn | R$ 11.54 bn | 2.2% | DFP 2014 · 26/02/2015 |
| 2013 | current assets (BPA 1.01) | consolidated | R$ 20.47 bn | R$ 20.81 bn | 1.6% | DFP 2014 · 26/02/2015 |
| 2013 | cost of goods and services (DRE 3.02) | consolidated | R$ -11.40 bn | R$ -11.57 bn | 1.5% | DFP 2014 · 26/02/2015 |
| 2013 | current liabilities (BPP 2.01) | consolidated | R$ 17.18 bn | R$ 17.35 bn | 1.0% | DFP 2014 · 26/02/2015 |
| 2013 | income taxes (DRE 3.08) | consolidated | R$ -2.46 bn | R$ -2.48 bn | 1.0% | DFP 2014 · 26/02/2015 |
| 2013 | net revenue (DRE 3.01) | consolidated | R$ 34.79 bn | R$ 35.08 bn | 0.8% | DFP 2014 · 26/02/2015 |
| 2013 | opening equity (DMPL 5.03) | consolidated | R$ 37.27 bn | R$ 37.52 bn | 0.7% | DFP 2014 · 26/02/2015 |
| 2013 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 1.85 bn | R$ 1.87 bn | 0.6% | DFP 2014 · 26/02/2015 |
| 2013 | total assets (BPA 1) | consolidated | R$ 68.67 bn | R$ 69.09 bn | 0.6% | DFP 2014 · 26/02/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 68.67 bn | R$ 69.09 bn | 0.6% | DFP 2014 · 26/02/2015 |
| 2013 | equity (BPP 2.03) | consolidated | R$ 44.00 bn | R$ 44.22 bn | 0.5% | DFP 2014 · 26/02/2015 |
| 2013 | closing equity (DMPL 5.07) | consolidated | R$ 44.00 bn | R$ 44.22 bn | 0.5% | DFP 2014 · 26/02/2015 |
| 2018 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 862.1 m | R$ 2.16 bn | 60.1% | DFP 2019 · 27/02/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 1.56 bn | R$ 1.94 bn | 19.6% | DFP 2019 · 27/02/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 17.91 bn | R$ 18.35 bn | 2.4% | DFP 2019 · 27/02/2020 |
| 2018 | total assets (BPA 1) | consolidated | R$ 94.13 bn | R$ 95.71 bn | 1.7% | DFP 2019 · 27/02/2020 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 94.13 bn | R$ 95.71 bn | 1.7% | DFP 2019 · 27/02/2020 |
| 2018 | current liabilities (BPP 2.01) | consolidated | R$ 24.83 bn | R$ 25.21 bn | 1.5% | DFP 2019 · 27/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 16.99 bn | R$ 17.15 bn | 0.9% | DFP 2019 · 27/02/2020 |
| 2018 | income taxes (DRE 3.08) | consolidated | R$ -1.79 bn | R$ -1.77 bn | 0.9% | DFP 2019 · 27/02/2020 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 30.92 bn | R$ 30.33 bn | 1.9% | DFP 2020 · 25/02/2021 |
| 2019 | net revenue (DRE 3.01) | consolidated | R$ 52.60 bn | R$ 52.01 bn | 1.1% | DFP 2020 · 25/02/2021 |
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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
ABEV3 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-27-reapresentacao-agreg · page generated 2026-09-27 09:27 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 2026-09-27-reapresentacao-agreg · page generated 2026-09-27 09:27 UTC. If this does not match /saude, you are reading a cached copy.