Dados B3 › Restatements
Has BRASKEM S.A. (BRKM5) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013, 2015, 2016, 2018, 2022, 2024 came back with different figures in the following year's annual filing — 51 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | net income plus OCI (DMPL 5.05) | consolidated | R$ -395.4 m | R$ -366.7 m | 7.3% | DFP 2012 · 07/02/2013 |
| 2011 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -516.8 m | R$ -488.1 m | 5.6% | DFP 2012 · 07/02/2013 |
| 2011 | net profit (DRE 3.11) | consolidated | R$ -516.8 m | R$ -488.1 m | 5.6% | DFP 2012 · 07/02/2013 |
| 2011 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -525.1 m | R$ -496.4 m | 5.5% | DFP 2012 · 07/02/2013 |
| 2011 | profit from continuing operations (DRE 3.09) | consolidated | R$ -516.8 m | R$ -544.1 m | 5.0% | DFP 2012 · 07/02/2013 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ 3.86 bn | R$ 3.68 bn | 4.7% | DFP 2012 · 07/02/2013 |
| 2011 | profit before taxes (DRE 3.07) | consolidated | R$ -875.0 m | R$ -917.9 m | 4.7% | DFP 2012 · 07/02/2013 |
| 2011 | income taxes (DRE 3.08) | consolidated | R$ 358.2 m | R$ 373.7 m | 4.2% | DFP 2012 · 07/02/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.93 bn | R$ 1.87 bn | 3.2% | DFP 2012 · 07/02/2013 |
| 2011 | net revenue (DRE 3.01) | consolidated | R$ 33.18 bn | R$ 32.50 bn | 2.0% | DFP 2012 · 07/02/2013 |
| 2011 | cost of goods and services (DRE 3.02) | consolidated | R$ -29.32 bn | R$ -28.82 bn | 1.7% | DFP 2012 · 07/02/2013 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 3.30 bn | R$ 3.45 bn | 4.3% | DFP 2013 · 17/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.54 bn | R$ 1.59 bn | 3.3% | DFP 2013 · 17/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ -1.04 bn | R$ -1.02 bn | 2.0% | DFP 2013 · 17/03/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 35.51 bn | R$ 36.16 bn | 1.8% | DFP 2013 · 17/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | consolidated | R$ -648.8 m | R$ -660.6 m | 1.8% | DFP 2013 · 17/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ -1.83 bn | R$ -1.80 bn | 1.7% | DFP 2013 · 17/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -32.21 bn | R$ -32.71 bn | 1.5% | DFP 2013 · 17/03/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ 793.4 m | R$ 783.1 m | 1.3% | DFP 2013 · 17/03/2014 |
| 2013 | total assets (BPA 1) | consolidated | R$ 48.35 bn | R$ 46.82 bn | 3.2% | DFP 2014 · 12/02/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 48.35 bn | R$ 46.82 bn | 3.2% | DFP 2014 · 12/02/2015 |
| 2015 | financial investments (BPA 1.01.02) | consolidated | R$ 1.2 m | R$ 414.9 m | 99.7% | DFP 2016 · 15/08/2017 |
| 2015 | equity (BPP 2.03) | consolidated | R$ 1.34 bn | R$ 945.5 m | 29.3% | DFP 2016 · 15/08/2017 |
| 2015 | closing equity (DMPL 5.07) | consolidated | R$ 1.34 bn | R$ 945.5 m | 29.3% | DFP 2016 · 15/08/2017 |
| 2015 | current liabilities (BPP 2.01) | consolidated | R$ 16.68 bn | R$ 17.64 bn | 5.4% | DFP 2016 · 15/08/2017 |
| 2015 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 7.44 bn | R$ 7.04 bn | 5.3% | DFP 2016 · 15/08/2017 |
| 2015 | opening equity (DMPL 5.03) | consolidated | R$ 5.89 bn | R$ 5.60 bn | 5.0% | DFP 2016 · 15/08/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | consolidated | R$ 2.90 bn | R$ 2.75 bn | 5.0% | DFP 2016 · 15/08/2017 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 2.90 bn | R$ 2.76 bn | 4.8% | DFP 2016 · 15/08/2017 |
| 2015 | net profit (DRE 3.11) | consolidated | R$ 2.90 bn | R$ 2.76 bn | 4.8% | DFP 2016 · 15/08/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 3.14 bn | R$ 3.00 bn | 4.4% | DFP 2016 · 15/08/2017 |
| 2015 | current assets (BPA 1.01) | consolidated | R$ 17.50 bn | R$ 18.14 bn | 3.5% | DFP 2016 · 15/08/2017 |
| 2015 | profit before taxes (DRE 3.07) | consolidated | R$ 4.56 bn | R$ 4.41 bn | 3.2% | DFP 2016 · 15/08/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 8.13 bn | R$ 7.88 bn | 3.0% | DFP 2016 · 15/08/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | consolidated | R$ -3.60 bn | R$ -3.69 bn | 2.6% | DFP 2016 · 15/08/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 7.05 bn | R$ 6.89 bn | 2.3% | DFP 2016 · 15/08/2017 |
| 2015 | gross profit (DRE 3.03) | consolidated | R$ 10.38 bn | R$ 10.15 bn | 2.2% | DFP 2016 · 15/08/2017 |
| 2015 | total assets (BPA 1) | consolidated | R$ 59.96 bn | R$ 60.63 bn | 1.1% | DFP 2016 · 15/08/2017 |
| 2015 | total liabilities (BPP 2) | consolidated | R$ 59.96 bn | R$ 60.63 bn | 1.1% | DFP 2016 · 15/08/2017 |
| 2015 | net revenue (DRE 3.01) | consolidated | R$ 47.28 bn | R$ 46.88 bn | 0.9% | DFP 2016 · 15/08/2017 |
| 2016 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 4.75 bn | R$ 4.46 bn | 6.1% | DFP 2017 · 29/03/2018 |
| 2016 | current assets (BPA 1.01) | consolidated | R$ 16.26 bn | R$ 16.79 bn | 3.2% | DFP 2017 · 29/03/2018 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 23.04 bn | R$ 23.57 bn | 2.2% | DFP 2017 · 29/03/2018 |
| 2016 | total assets (BPA 1) | consolidated | R$ 51.82 bn | R$ 52.35 bn | 1.0% | DFP 2017 · 29/03/2018 |
| 2016 | total liabilities (BPP 2) | consolidated | R$ 51.82 bn | R$ 52.35 bn | 1.0% | DFP 2017 · 29/03/2018 |
| 2018 | gross profit (DRE 3.03) | consolidated | R$ 11.59 bn | R$ 11.45 bn | 1.3% | DFP 2019 · 03/04/2020 |
| 2022 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 1.25 bn | R$ 1.38 bn | 9.2% | DFP 2023 · 01/07/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ 47.3 m | R$ 47.0 m | 0.7% | DFP 2023 · 01/07/2024 |
| 2024 | transactions with shareholders (DMPL 5.04) | consolidated | no value in the file | R$ 2.26 bn | — | DFP 2025 · 27/03/2026 |
| 2024 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ -168.0 m | — | DFP 2025 · 27/03/2026 |
| 2024 | net income plus OCI (DMPL 5.05) | consolidated | R$ -7.56 bn | R$ -9.65 bn | 21.7% | DFP 2025 · 27/03/2026 |
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.
BRKM5 — 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 07:17 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 07:17 UTC. If this does not match /saude, you are reading a cached copy.