Dados B3 › Restatements
Has GRUPO CASAS BAHIA S.A. (BHIA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2017, 2018, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 68 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -704.1 m | R$ -641.8 m | 8.9% | DFP 2011 · 16/02/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 1.63 bn | R$ 1.57 bn | 3.8% | DFP 2011 · 16/02/2012 |
| 2010 | current assets (BPA 1.01) | consolidated | R$ 7.76 bn | R$ 7.64 bn | 1.5% | DFP 2011 · 16/02/2012 |
| 2010 | current liabilities (BPP 2.01) | consolidated | R$ 5.32 bn | R$ 5.25 bn | 1.3% | DFP 2011 · 16/02/2012 |
| 2010 | total assets (BPA 1) | consolidated | R$ 9.89 bn | R$ 9.80 bn | 0.9% | DFP 2011 · 16/02/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 9.89 bn | R$ 9.80 bn | 0.9% | DFP 2011 · 16/02/2012 |
| 2011 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ -2 k | — | DFP 2012 · 20/02/2013 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -16.50 bn | R$ -13.58 bn | 17.7% | DFP 2013 · 13/02/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 22.85 bn | R$ 19.45 bn | 14.8% | DFP 2013 · 13/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.21 bn | R$ 1.11 bn | 8.9% | DFP 2013 · 13/02/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 6.35 bn | R$ 5.87 bn | 7.5% | DFP 2013 · 13/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ 322.2 m | R$ 319.3 m | 0.9% | DFP 2013 · 13/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ 536.5 m | R$ 531.8 m | 0.9% | DFP 2013 · 13/02/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -214.4 m | R$ -212.5 m | 0.9% | DFP 2013 · 13/02/2014 |
| 2013 | financial investments (BPA 1.01.02) | consolidated | R$ 24.5 m | R$ 24.0 m | 1.9% | DFP 2014 · 12/02/2015 |
| 2014 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -178.0 m | R$ -125.0 m | 29.8% | DFP 2015 · 27/07/2016 |
| 2014 | opening equity (DMPL 5.03) | consolidated | R$ 3.95 bn | R$ 3.54 bn | 10.3% | DFP 2015 · 27/07/2016 |
| 2014 | equity (BPP 2.03) | consolidated | R$ 4.71 bn | R$ 4.29 bn | 9.0% | DFP 2015 · 27/07/2016 |
| 2014 | closing equity (DMPL 5.07) | consolidated | R$ 4.71 bn | R$ 4.29 bn | 9.0% | DFP 2015 · 27/07/2016 |
| 2014 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | consolidated | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | net profit (DRE 3.11) | consolidated | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 938.0 m | R$ 871.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | net income plus OCI (DMPL 5.05) | consolidated | R$ 942.0 m | R$ 875.0 m | 7.1% | DFP 2015 · 27/07/2016 |
| 2014 | profit before taxes (DRE 3.07) | consolidated | R$ 1.41 bn | R$ 1.34 bn | 4.7% | DFP 2015 · 27/07/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 2.09 bn | R$ 2.02 bn | 3.2% | DFP 2015 · 27/07/2016 |
| 2014 | total assets (BPA 1) | consolidated | R$ 16.00 bn | R$ 15.58 bn | 2.6% | DFP 2015 · 27/07/2016 |
| 2014 | total liabilities (BPP 2) | consolidated | R$ 16.00 bn | R$ 15.58 bn | 2.6% | DFP 2015 · 27/07/2016 |
| 2017 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 70.0 m | R$ -3.0 m | 104.3% | DFP 2018 · 20/02/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | consolidated | R$ 195.0 m | R$ 160.0 m | 17.9% | DFP 2018 · 20/02/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | net profit (DRE 3.11) | consolidated | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 195.0 m | R$ 168.0 m | 13.8% | DFP 2018 · 20/02/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ 277.0 m | R$ 253.0 m | 8.7% | DFP 2018 · 20/02/2019 |
| 2017 | equity (BPP 2.03) | consolidated | R$ 2.96 bn | R$ 2.77 bn | 6.3% | DFP 2018 · 20/02/2019 |
| 2017 | closing equity (DMPL 5.07) | consolidated | R$ 2.96 bn | R$ 2.77 bn | 6.3% | DFP 2018 · 20/02/2019 |
| 2017 | opening equity (DMPL 5.03) | consolidated | R$ 2.81 bn | R$ 2.66 bn | 5.4% | DFP 2018 · 20/02/2019 |
| 2017 | income taxes (DRE 3.08) | consolidated | R$ -82.0 m | R$ -85.0 m | 3.5% | DFP 2018 · 20/02/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.04 bn | R$ 1.02 bn | 2.3% | DFP 2018 · 20/02/2019 |
| 2017 | current assets (BPA 1.01) | consolidated | R$ 12.44 bn | R$ 12.20 bn | 1.9% | DFP 2018 · 20/02/2019 |
| 2017 | total assets (BPA 1) | consolidated | R$ 19.93 bn | R$ 19.75 bn | 0.9% | DFP 2018 · 20/02/2019 |
| 2017 | total liabilities (BPP 2) | consolidated | R$ 19.93 bn | R$ 19.75 bn | 0.9% | DFP 2018 · 20/02/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 8.18 bn | R$ 8.13 bn | 0.7% | DFP 2018 · 20/02/2019 |
| 2018 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 353.0 m | R$ 723.0 m | 51.2% | DFP 2019 · 26/03/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 841.0 m | R$ 1.66 bn | 49.2% | DFP 2019 · 26/03/2020 |
| 2018 | equity (BPP 2.03) | consolidated | R$ 2.52 bn | R$ 2.00 bn | 20.8% | DFP 2019 · 26/03/2020 |
| 2018 | closing equity (DMPL 5.07) | consolidated | R$ 2.52 bn | R$ 2.00 bn | 20.8% | DFP 2019 · 26/03/2020 |
| 2018 | opening equity (DMPL 5.03) | consolidated | R$ 2.77 bn | R$ 2.27 bn | 18.0% | DFP 2019 · 26/03/2020 |
| 2018 | total assets (BPA 1) | consolidated | R$ 21.06 bn | R$ 24.68 bn | 14.7% | DFP 2019 · 26/03/2020 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 21.06 bn | R$ 24.68 bn | 14.7% | DFP 2019 · 26/03/2020 |
| 2018 | income taxes (DRE 3.08) | consolidated | R$ 121.0 m | R$ 133.0 m | 9.0% | DFP 2019 · 26/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | consolidated | R$ -388.0 m | R$ -424.0 m | 8.5% | DFP 2019 · 26/03/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | consolidated | R$ -262.0 m | R$ -286.0 m | 8.4% | DFP 2019 · 26/03/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | consolidated | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | net profit (DRE 3.11) | consolidated | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -267.0 m | R$ -291.0 m | 8.2% | DFP 2019 · 26/03/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 1.02 bn | R$ 968.0 m | 5.2% | DFP 2019 · 26/03/2020 |
| 2018 | current liabilities (BPP 2.01) | consolidated | R$ 14.88 bn | R$ 15.32 bn | 2.9% | DFP 2019 · 26/03/2020 |
| 2018 | gross profit (DRE 3.03) | consolidated | R$ 7.90 bn | R$ 8.03 bn | 1.6% | DFP 2019 · 26/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | consolidated | R$ -19.03 bn | R$ -18.90 bn | 0.7% | DFP 2019 · 26/03/2020 |
| 2018 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 3.38 bn | R$ 3.36 bn | 0.6% | DFP 2019 · 26/03/2020 |
| 2021 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.12 bn | R$ -302.0 m | 127.0% | DFP 2022 · 09/03/2023 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 9.59 bn | R$ 9.21 bn | 3.9% | DFP 2023 · 25/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -21.31 bn | R$ -21.68 bn | 1.7% | DFP 2023 · 25/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 4.02 bn | R$ 10.47 bn | 61.6% | DFP 2024 · 12/03/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 10.64 bn | R$ 10.39 bn | 2.3% | DFP 2025 · 12/03/2026 |
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.
BHIA3 — 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.