Dados B3 › Restatements
Has BIOMA EDUCAÇÃO S.A. (BIED3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2015, 2016, 2017, 2018, 2020, 2024 came back with different figures in the following year's annual filing — 43 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | current liabilities (BPP 2.01) | consolidated | R$ 1.6 m | R$ 1.7 m | 7.5% | DFP 2012 · 01/04/2013 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ -675 k | R$ 792 k | 185.2% | DFP 2016 · 27/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ -675 k | R$ 792 k | 185.2% | DFP 2016 · 27/03/2017 |
| 2015 | net profit (DRE 3.11) | individual — company does not consolidate | R$ -675 k | R$ 792 k | 185.2% | DFP 2016 · 27/03/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ -222 k | R$ 1.2 m | 117.8% | DFP 2016 · 27/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ -67 k | R$ 1.4 m | 104.8% | DFP 2016 · 27/03/2017 |
| 2015 | cash and equivalents (BPA 1.01.01) | individual — company does not consolidate | R$ 5 k | R$ 705 k | 99.3% | DFP 2016 · 27/03/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ -4.7 m | R$ -782 k | 83.3% | DFP 2016 · 27/03/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ -2.7 m | R$ -1.3 m | 53.4% | DFP 2016 · 27/03/2017 |
| 2015 | equity (BPP 2.03) | individual — company does not consolidate | R$ 31.4 m | R$ 32.8 m | 4.5% | DFP 2016 · 27/03/2017 |
| 2015 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ 31.4 m | R$ 32.8 m | 4.5% | DFP 2016 · 27/03/2017 |
| 2016 | financial investments (BPA 1.01.02) | individual — company does not consolidate | R$ 29.7 m | no value in the file | — | DFP 2017 · 27/03/2018 |
| 2016 | cash and equivalents (BPA 1.01.01) | individual — company does not consolidate | R$ 3 k | R$ 29.7 m | 100.0% | DFP 2017 · 27/03/2018 |
| 2017 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 492 k | R$ 3.8 m | 86.9% | DFP 2018 · 28/03/2019 |
| 2017 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 29.6 m | R$ 32.9 m | 10.0% | DFP 2018 · 28/03/2019 |
| 2017 | equity (BPP 2.03) | consolidated | R$ 58.9 m | R$ 62.1 m | 5.3% | DFP 2018 · 28/03/2019 |
| 2017 | closing equity (DMPL 5.07) | consolidated | R$ 58.9 m | R$ 62.1 m | 5.3% | DFP 2018 · 28/03/2019 |
| 2017 | total assets (BPA 1) | consolidated | R$ 94.1 m | R$ 97.4 m | 3.4% | DFP 2018 · 28/03/2019 |
| 2017 | total liabilities (BPP 2) | consolidated | R$ 94.1 m | R$ 97.4 m | 3.4% | DFP 2018 · 28/03/2019 |
| 2018 | income taxes (DRE 3.08) | consolidated | R$ -487 k | R$ 467 k | 195.9% | DFP 2019 · 31/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -2.1 m | R$ -1.3 m | 39.6% | DFP 2019 · 31/03/2020 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -2.6 m | R$ -1.6 m | 37.2% | DFP 2019 · 31/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | consolidated | R$ -2.6 m | R$ -1.6 m | 37.2% | DFP 2019 · 31/03/2020 |
| 2018 | net profit (DRE 3.11) | consolidated | R$ -2.6 m | R$ -1.6 m | 37.2% | DFP 2019 · 31/03/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -4.8 m | R$ -3.0 m | 35.8% | DFP 2019 · 31/03/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | consolidated | R$ -6.2 m | R$ -5.3 m | 15.3% | DFP 2019 · 31/03/2020 |
| 2018 | total assets (BPA 1) | consolidated | R$ 80.7 m | R$ 87.7 m | 8.0% | DFP 2019 · 31/03/2020 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 80.7 m | R$ 87.7 m | 8.0% | DFP 2019 · 31/03/2020 |
| 2018 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 3.5 m | R$ 3.7 m | 6.0% | DFP 2019 · 31/03/2020 |
| 2018 | equity (BPP 2.03) | consolidated | R$ 56.1 m | R$ 58.1 m | 3.5% | DFP 2019 · 31/03/2020 |
| 2018 | closing equity (DMPL 5.07) | consolidated | R$ 56.1 m | R$ 58.1 m | 3.5% | DFP 2019 · 31/03/2020 |
| 2018 | opening equity (DMPL 5.03) | consolidated | R$ 62.1 m | R$ 63.2 m | 1.7% | DFP 2019 · 31/03/2020 |
| 2018 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 183 k | R$ 184 k | 0.5% | DFP 2019 · 31/03/2020 |
| 2020 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -45.7 m | R$ -76.4 m | 40.2% | DFP 2021 · 30/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | consolidated | R$ -38.8 m | R$ -59.9 m | 35.2% | DFP 2021 · 30/03/2022 |
| 2020 | net income plus OCI (DMPL 5.05) | consolidated | R$ -56.7 m | R$ -87.4 m | 35.1% | DFP 2021 · 30/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | consolidated | R$ -45.7 m | R$ -66.8 m | 31.5% | DFP 2021 · 30/03/2022 |
| 2020 | net profit (DRE 3.11) | consolidated | R$ -45.7 m | R$ -66.8 m | 31.5% | DFP 2021 · 30/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -45.9 m | R$ -66.9 m | 31.4% | DFP 2021 · 30/03/2022 |
| 2020 | equity (BPP 2.03) | consolidated | R$ 186.6 m | R$ 155.9 m | 16.5% | DFP 2021 · 30/03/2022 |
| 2020 | closing equity (DMPL 5.07) | consolidated | R$ 186.6 m | R$ 155.9 m | 16.5% | DFP 2021 · 30/03/2022 |
| 2020 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 4.3 m | R$ 4.1 m | 4.7% | DFP 2021 · 30/03/2022 |
| 2024 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 121.1 m | R$ 119.3 m | 1.5% | DFP 2025 · 01/04/2026 |
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.
BIED3 — 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 14:37 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 14:37 UTC. If this does not match /saude, you are reading a cached copy.