Dados B3 › Restatements
Has ALIPERTI S.A. (APTI4) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2013, 2019, 2020, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 44 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | internal changes in equity (DMPL 5.06) | consolidated | R$ 179.5 m | R$ 96.5 m | 46.2% | DFP 2012 · 26/03/2013 |
| 2011 | equity (BPP 2.03) | consolidated | R$ 322.8 m | R$ 239.7 m | 25.7% | DFP 2012 · 26/03/2013 |
| 2011 | closing equity (DMPL 5.07) | consolidated | R$ 322.6 m | R$ 239.7 m | 25.7% | DFP 2012 · 26/03/2013 |
| 2011 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 112 k | R$ 95 k | 15.2% | DFP 2012 · 26/03/2013 |
| 2013 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 41.3 m | R$ 462 k | 98.9% | DFP 2014 · 25/03/2015 |
| 2013 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 1.6 m | R$ 42.5 m | 96.2% | DFP 2014 · 25/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -2.6 m | R$ -519 k | 79.9% | DFP 2014 · 25/03/2015 |
| 2013 | current liabilities (BPP 2.01) | consolidated | R$ 66.2 m | R$ 19.5 m | 70.6% | DFP 2014 · 25/03/2015 |
| 2013 | current assets (BPA 1.01) | consolidated | R$ 88.1 m | R$ 87.3 m | 0.9% | DFP 2014 · 25/03/2015 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -9.0 m | R$ -20.3 m | 55.6% | DFP 2020 · 31/03/2021 |
| 2019 | current assets (BPA 1.01) | consolidated | R$ 69.8 m | R$ 122.4 m | 43.0% | DFP 2020 · 31/03/2021 |
| 2019 | current liabilities (BPP 2.01) | consolidated | R$ 66.6 m | R$ 50.4 m | 24.4% | DFP 2020 · 31/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ -15.6 m | R$ -20.1 m | 22.2% | DFP 2020 · 31/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ -18.4 m | R$ -22.8 m | 19.5% | DFP 2020 · 31/03/2021 |
| 2019 | net profit (DRE 3.11) | consolidated | R$ -18.4 m | R$ -22.8 m | 19.5% | DFP 2020 · 31/03/2021 |
| 2019 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -18.4 m | R$ -22.9 m | 19.5% | DFP 2020 · 31/03/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 5.9 m | R$ 4.8 m | 18.1% | DFP 2020 · 31/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 50.7 m | R$ 43.1 m | 15.0% | DFP 2020 · 31/03/2021 |
| 2019 | equity (BPP 2.03) | consolidated | R$ 236.6 m | R$ 212.7 m | 10.1% | DFP 2020 · 31/03/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 20.4 m | R$ 19.9 m | 2.3% | DFP 2020 · 31/03/2021 |
| 2019 | total assets (BPA 1) | consolidated | R$ 437.5 m | R$ 433.1 m | 1.0% | DFP 2020 · 31/03/2021 |
| 2019 | total liabilities (BPP 2) | consolidated | R$ 437.5 m | R$ 433.1 m | 1.0% | DFP 2020 · 31/03/2021 |
| 2020 | current liabilities (BPP 2.01) | consolidated | R$ 58.3 m | R$ 41.7 m | 28.5% | DFP 2021 · 30/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 65.4 m | R$ 49.1 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | consolidated | R$ 65.4 m | R$ 49.1 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | net profit (DRE 3.11) | consolidated | R$ 65.4 m | R$ 49.1 m | 24.9% | DFP 2021 · 30/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 70.5 m | R$ 55.1 m | 21.8% | DFP 2021 · 30/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | consolidated | R$ 72.1 m | R$ 56.4 m | 21.7% | DFP 2021 · 30/03/2022 |
| 2020 | income taxes (DRE 3.08) | consolidated | R$ -6.6 m | R$ -7.3 m | 8.9% | DFP 2021 · 30/03/2022 |
| 2020 | equity (BPP 2.03) | consolidated | R$ 261.4 m | R$ 245.1 m | 6.2% | DFP 2021 · 30/03/2022 |
| 2022 | current assets (BPA 1.01) | consolidated | R$ 175.2 m | R$ 180.8 m | 3.1% | DFP 2023 · 28/03/2024 |
| 2023 | cost of goods and services (DRE 3.02) | consolidated | R$ -391 k | no value in the file | — | DFP 2024 · 21/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 27.6 m | R$ 32.8 m | 15.8% | DFP 2024 · 21/03/2025 |
| 2023 | gross profit (DRE 3.03) | consolidated | R$ 34.1 m | R$ 34.5 m | 1.1% | DFP 2024 · 21/03/2025 |
| 2024 | net revenue (DRE 3.01) | consolidated | R$ 38.3 m | R$ 39.3 m | 2.6% | DFP 2025 · 25/03/2026 |
| 2024 | gross profit (DRE 3.03) | consolidated | R$ 38.3 m | R$ 39.3 m | 2.6% | DFP 2025 · 25/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 41.0 m | R$ 41.7 m | 1.7% | DFP 2025 · 25/03/2026 |
| 2024 | equity (BPP 2.03) | consolidated | R$ 256.4 m | R$ 260.7 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 51.2 m | R$ 52.0 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | consolidated | R$ 51.2 m | R$ 52.1 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | net profit (DRE 3.11) | consolidated | R$ 51.2 m | R$ 52.1 m | 1.6% | DFP 2025 · 25/03/2026 |
| 2024 | total assets (BPA 1) | consolidated | R$ 507.9 m | R$ 515.4 m | 1.5% | DFP 2025 · 25/03/2026 |
| 2024 | total liabilities (BPP 2) | consolidated | R$ 507.9 m | R$ 515.4 m | 1.5% | DFP 2025 · 25/03/2026 |
| 2024 | profit before taxes (DRE 3.07) | consolidated | R$ 56.9 m | R$ 57.7 m | 1.5% | 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.
APTI4 — 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 12:40 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 12:40 UTC. If this does not match /saude, you are reading a cached copy.