Dados B3 › Restatements
Has AMERICANAS S.A. - EM RECUPERAÇÃO JUDICIAL (AMER3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2014, 2015, 2017, 2018, 2020, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 63 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | consolidated | R$ 4.09 bn | R$ 4.03 bn | 1.5% | DFP 2012 · 07/03/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 4.09 bn | R$ 4.03 bn | 1.5% | DFP 2012 · 07/03/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -167.4 m | R$ -166.0 m | 0.8% | DFP 2013 · 19/03/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -731.7 m | R$ -382.6 m | 47.7% | DFP 2015 · 15/03/2016 |
| 2015 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 554.6 m | R$ 548.1 m | 1.2% | DFP 2016 · 20/02/2017 |
| 2015 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 3.65 bn | R$ 3.62 bn | 0.7% | DFP 2016 · 20/02/2017 |
| 2015 | current assets (BPA 1.01) | consolidated | R$ 5.26 bn | R$ 5.22 bn | 0.6% | DFP 2016 · 20/02/2017 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 247.9 m | R$ 11.0 m | 95.6% | DFP 2018 · 20/03/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 1.57 bn | R$ 1.33 bn | 15.1% | DFP 2018 · 20/03/2019 |
| 2017 | net revenue (DRE 3.01) | consolidated | R$ 7.12 bn | R$ 6.29 bn | 11.7% | DFP 2018 · 20/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | consolidated | R$ -5.55 bn | R$ -4.96 bn | 10.8% | DFP 2018 · 20/03/2019 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 431.2 m | R$ 403.0 m | 6.5% | DFP 2019 · 21/02/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 727.3 m | R$ 723.3 m | 0.5% | DFP 2019 · 21/02/2020 |
| 2020 | current liabilities (BPP 2.01) | consolidated | R$ 5.33 bn | R$ 5.39 bn | 1.0% | DFP 2021 · 24/02/2022 |
| 2021 | equity (BPP 2.03) | consolidated | R$ 15.91 bn | R$ -12.62 bn | 179.3% | DFP 2022 · 16/11/2023 |
| 2021 | closing equity (DMPL 5.07) | consolidated | R$ 15.91 bn | R$ -12.62 bn | 179.3% | DFP 2022 · 16/11/2023 |
| 2021 | opening equity (DMPL 5.03) | consolidated | R$ 9.49 bn | R$ -4.21 bn | 144.4% | DFP 2022 · 16/11/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 5.84 bn | R$ -2.14 bn | 136.6% | DFP 2022 · 16/11/2023 |
| 2021 | income taxes (DRE 3.08) | consolidated | R$ 560.0 m | R$ -164.6 m | 129.4% | DFP 2022 · 16/11/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 756.2 m | R$ -4.49 bn | 116.8% | DFP 2022 · 16/11/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ 581.3 m | R$ -6.28 bn | 109.3% | DFP 2022 · 16/11/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 543.8 m | R$ -6.24 bn | 108.7% | DFP 2022 · 16/11/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | consolidated | R$ 543.8 m | R$ -6.24 bn | 108.7% | DFP 2022 · 16/11/2023 |
| 2021 | net profit (DRE 3.11) | consolidated | R$ 543.8 m | R$ -6.24 bn | 108.7% | DFP 2022 · 16/11/2023 |
| 2021 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 11.29 bn | no value in the file | — | DFP 2022 · 16/11/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 543.8 m | no value in the file | — | DFP 2022 · 16/11/2023 |
| 2021 | profit before taxes (DRE 3.07) | consolidated | R$ -16.2 m | R$ -6.07 bn | 99.7% | DFP 2022 · 16/11/2023 |
| 2021 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 1.05 bn | R$ 13.72 bn | 92.3% | DFP 2022 · 16/11/2023 |
| 2021 | current liabilities (BPP 2.01) | consolidated | R$ 13.34 bn | R$ 43.01 bn | 69.0% | DFP 2022 · 16/11/2023 |
| 2021 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -825.6 m | R$ -2.56 bn | 67.8% | DFP 2022 · 16/11/2023 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 6.76 bn | R$ 3.89 bn | 42.5% | DFP 2022 · 16/11/2023 |
| 2021 | total assets (BPA 1) | consolidated | R$ 44.52 bn | R$ 37.52 bn | 15.7% | DFP 2022 · 16/11/2023 |
| 2021 | total liabilities (BPP 2) | consolidated | R$ 44.52 bn | R$ 37.52 bn | 15.7% | DFP 2022 · 16/11/2023 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -15.93 bn | R$ -18.63 bn | 14.5% | DFP 2022 · 16/11/2023 |
| 2021 | current assets (BPA 1.01) | consolidated | R$ 21.91 bn | R$ 20.77 bn | 5.2% | DFP 2022 · 16/11/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 2.71 bn | R$ 2.63 bn | 3.0% | DFP 2022 · 16/11/2023 |
| 2021 | net revenue (DRE 3.01) | consolidated | R$ 22.70 bn | R$ 22.52 bn | 0.8% | DFP 2022 · 16/11/2023 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | no value in the file | R$ -13.22 bn | — | DFP 2023 · 14/08/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -7.81 bn | R$ -8.11 bn | 3.7% | DFP 2023 · 14/08/2024 |
| 2022 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -79.4 m | R$ -82.0 m | 3.2% | DFP 2023 · 14/08/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -12.91 bn | R$ -13.22 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ -12.91 bn | R$ -13.22 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | net profit (DRE 3.11) | consolidated | R$ -12.91 bn | R$ -13.22 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | opening equity (DMPL 5.03) | consolidated | R$ -12.62 bn | R$ -12.33 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ -13.04 bn | R$ -13.35 bn | 2.3% | DFP 2023 · 14/08/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -6.21 bn | R$ -6.08 bn | 2.1% | DFP 2023 · 14/08/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | R$ -13.97 bn | R$ -14.26 bn | 2.0% | DFP 2023 · 14/08/2024 |
| 2022 | total assets (BPA 1) | consolidated | R$ 31.29 bn | R$ 31.87 bn | 1.8% | DFP 2023 · 14/08/2024 |
| 2022 | total liabilities (BPP 2) | consolidated | R$ 31.29 bn | R$ 31.87 bn | 1.8% | DFP 2023 · 14/08/2024 |
| 2022 | income taxes (DRE 3.08) | consolidated | R$ 130.8 m | R$ 129.0 m | 1.4% | DFP 2023 · 14/08/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -245.0 m | R$ -233.0 m | 4.9% | DFP 2024 · 26/03/2025 |
| 2023 | gross profit (DRE 3.03) | consolidated | R$ 4.36 bn | R$ 4.19 bn | 3.8% | DFP 2024 · 26/03/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -4.18 bn | R$ -4.09 bn | 2.1% | DFP 2024 · 26/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | consolidated | R$ -2.27 bn | R$ -2.24 bn | 1.3% | DFP 2024 · 26/03/2025 |
| 2023 | net revenue (DRE 3.01) | consolidated | R$ 14.94 bn | R$ 14.76 bn | 1.2% | DFP 2024 · 26/03/2025 |
| 2024 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 650.0 m | R$ 816.0 m | 20.3% | DFP 2025 · 25/03/2026 |
| 2024 | gross profit (DRE 3.03) | consolidated | R$ 4.63 bn | R$ 4.00 bn | 13.7% | DFP 2025 · 25/03/2026 |
| 2024 | net revenue (DRE 3.01) | consolidated | R$ 14.35 bn | R$ 12.45 bn | 13.2% | DFP 2025 · 25/03/2026 |
| 2024 | cost of goods and services (DRE 3.02) | consolidated | R$ -9.72 bn | R$ -8.46 bn | 13.0% | DFP 2025 · 25/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | consolidated | R$ 8.25 bn | R$ 8.61 bn | 4.2% | DFP 2025 · 25/03/2026 |
| 2024 | profit before taxes (DRE 3.07) | consolidated | R$ 12.97 bn | R$ 13.28 bn | 2.3% | DFP 2025 · 25/03/2026 |
| 2024 | income taxes (DRE 3.08) | consolidated | R$ -4.72 bn | R$ -4.67 bn | 1.1% | DFP 2025 · 25/03/2026 |
| 2024 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -3.55 bn | R$ -3.58 bn | 1.0% | DFP 2025 · 25/03/2026 |
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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
AMER3 — 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 09:28 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 09:28 UTC. If this does not match /saude, you are reading a cached copy.