Dados B3 › Restatements
Has AUREN OPERAÇÕES S.A. (AESO3) ever restated its financial statements? In which years?
Yes: the statements for 2020, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 31 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2020 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ -91 k | R$ 1.72 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ -41 k | R$ 848.0 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | net profit (DRE 3.11) | individual — company does not consolidate | R$ -41 k | R$ 848.0 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ -41 k | R$ 1.20 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ -14 k | R$ 729.9 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | current liabilities (BPP 2.01) | individual — company does not consolidate | no value in the file | R$ 2.36 bn | — | DFP 2021 · 04/03/2022 |
| 2020 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | no value in the file | R$ 569.1 m | — | DFP 2021 · 04/03/2022 |
| 2020 | long-term borrowings (BPP 2.02.01) | individual — company does not consolidate | no value in the file | R$ 4.32 bn | — | DFP 2021 · 04/03/2022 |
| 2020 | net revenue (DRE 3.01) | individual — company does not consolidate | no value in the file | R$ 1.62 bn | — | DFP 2021 · 04/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | no value in the file | R$ 99.2 m | — | DFP 2021 · 04/03/2022 |
| 2020 | gross profit (DRE 3.03) | individual — company does not consolidate | no value in the file | R$ 1.72 bn | — | DFP 2021 · 04/03/2022 |
| 2020 | income taxes (DRE 3.08) | individual — company does not consolidate | no value in the file | R$ -349.3 m | — | DFP 2021 · 04/03/2022 |
| 2020 | cash and equivalents (BPA 1.01.01) | individual — company does not consolidate | R$ 40 k | R$ 492.7 m | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | total assets (BPA 1) | individual — company does not consolidate | R$ 2.2 m | R$ 9.31 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 2.2 m | R$ 9.31 bn | 100.0% | DFP 2021 · 04/03/2022 |
| 2020 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 1.9 m | R$ 1.77 bn | 99.9% | DFP 2021 · 04/03/2022 |
| 2020 | equity (BPP 2.03) | individual — company does not consolidate | R$ 2.2 m | R$ 1.84 bn | 99.9% | DFP 2021 · 04/03/2022 |
| 2020 | financial investments (BPA 1.01.02) | individual — company does not consolidate | R$ 1.9 m | R$ 1.04 bn | 99.8% | DFP 2021 · 04/03/2022 |
| 2021 | financial investments (BPA 1.01.02) | consolidated | no value in the file | R$ 1.06 bn | — | DFP 2022 · 28/02/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 1.65 bn | R$ 595.8 m | 63.9% | DFP 2022 · 28/02/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ 469.9 m | R$ 542.1 m | 13.3% | DFP 2022 · 28/02/2023 |
| 2021 | closing equity (DMPL 5.07) | consolidated | R$ 4.61 bn | R$ 4.69 bn | 1.5% | DFP 2022 · 28/02/2023 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 574.1 m | R$ 565.5 m | 1.5% | DFP 2022 · 28/02/2023 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 847.8 m | R$ 841.2 m | 0.8% | DFP 2023 · 01/03/2024 |
| 2023 | financial investments (BPA 1.01.02) | consolidated | R$ 968.3 m | no value in the file | — | DFP 2024 · 24/02/2025 |
| 2023 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 227.7 m | R$ 1.20 bn | 81.0% | DFP 2024 · 24/02/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.44 bn | R$ 971.0 m | 32.5% | DFP 2024 · 24/02/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 835.0 m | R$ 655.8 m | 21.5% | DFP 2025 · 03/03/2026 |
| 2024 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 4.58 bn | R$ 4.66 bn | 1.6% | DFP 2025 · 03/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | consolidated | R$ -2.65 bn | R$ -2.64 bn | 0.7% | DFP 2025 · 03/03/2026 |
| 2024 | net revenue (DRE 3.01) | consolidated | R$ 3.44 bn | R$ 3.42 bn | 0.5% | DFP 2025 · 03/03/2026 |
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. In the years marked individual, the company does not consolidate: the individual statements are the only aggregation it publishes, and their restatement is an ordinary restatement. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
AESO3 — 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 08:51 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 08:51 UTC. If this does not match /saude, you are reading a cached copy.