Dados B3 › Restatements
Has CIA DE ELETRICIDADE DO ESTADO DA BAHIA - COELBA (CEEB3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2016, 2017, 2019, 2021 came back with different figures in the following year's annual filing — 48 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) | individual — company does not consolidate | R$ 1.12 bn | R$ 950.1 m | 15.2% | DFP 2011 · 11/04/2012 |
| 2011 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 1.56 bn | R$ 1.65 bn | 5.8% | DFP 2012 · 25/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -3.41 bn | R$ -3.32 bn | 2.8% | DFP 2012 · 25/03/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | individual — company does not consolidate | R$ 2.30 bn | R$ 2.25 bn | 2.3% | DFP 2012 · 25/03/2013 |
| 2011 | total assets (BPA 1) | individual — company does not consolidate | R$ 6.14 bn | R$ 6.00 bn | 2.2% | DFP 2012 · 25/03/2013 |
| 2011 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 6.14 bn | R$ 6.00 bn | 2.2% | DFP 2012 · 25/03/2013 |
| 2012 | equity (BPP 2.03) | individual — company does not consolidate | R$ 2.65 bn | R$ 2.02 bn | 24.1% | DFP 2013 · 24/03/2014 |
| 2012 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ 2.65 bn | R$ 2.02 bn | 24.1% | DFP 2013 · 24/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | individual — company does not consolidate | R$ -283.7 m | R$ -357.7 m | 20.7% | DFP 2013 · 24/03/2014 |
| 2012 | income taxes (DRE 3.08) | individual — company does not consolidate | R$ -129.2 m | R$ -103.2 m | 20.1% | DFP 2013 · 24/03/2014 |
| 2012 | opening equity (DMPL 5.03) | individual — company does not consolidate | R$ 2.30 bn | R$ 1.88 bn | 18.4% | DFP 2013 · 24/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ 934.7 m | R$ 766.2 m | 18.0% | DFP 2013 · 24/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | net profit (DRE 3.11) | individual — company does not consolidate | R$ 805.5 m | R$ 663.0 m | 17.7% | DFP 2013 · 24/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 1.05 bn | R$ 925.9 m | 12.0% | DFP 2013 · 24/03/2014 |
| 2012 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 1.52 bn | R$ 1.67 bn | 8.8% | DFP 2013 · 24/03/2014 |
| 2012 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 1.79 bn | R$ 1.66 bn | 7.0% | DFP 2013 · 24/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -4.03 bn | R$ -4.15 bn | 3.0% | DFP 2013 · 24/03/2014 |
| 2012 | total assets (BPA 1) | individual — company does not consolidate | R$ 7.11 bn | R$ 6.98 bn | 1.8% | DFP 2013 · 24/03/2014 |
| 2012 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 7.11 bn | R$ 6.98 bn | 1.8% | DFP 2013 · 24/03/2014 |
| 2013 | transactions with shareholders (DMPL 5.04) | individual — company does not consolidate | R$ 95.4 m | R$ -3.2 m | 103.3% | DFP 2014 · 25/07/2017 |
| 2013 | financial investments (BPA 1.01.02) | individual — company does not consolidate | R$ 22.1 m | R$ 548.4 m | 96.0% | DFP 2014 · 25/07/2017 |
| 2013 | cash and equivalents (BPA 1.01.01) | individual — company does not consolidate | R$ 573.3 m | R$ 46.9 m | 91.8% | DFP 2014 · 25/07/2017 |
| 2013 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ 495.1 m | R$ 603.6 m | 18.0% | DFP 2014 · 25/07/2017 |
| 2013 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 720.0 m | R$ 814.7 m | 11.6% | DFP 2014 · 25/07/2017 |
| 2013 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | R$ 449.8 m | R$ 408.6 m | 9.2% | DFP 2014 · 25/07/2017 |
| 2013 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 1.36 bn | R$ 1.46 bn | 6.7% | DFP 2014 · 25/07/2017 |
| 2013 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 1.01 bn | R$ 949.8 m | 6.0% | DFP 2014 · 25/07/2017 |
| 2013 | income taxes (DRE 3.08) | individual — company does not consolidate | R$ -92.4 m | R$ -98.3 m | 6.0% | DFP 2014 · 25/07/2017 |
| 2013 | long-term borrowings (BPP 2.02.01) | individual — company does not consolidate | R$ 2.98 bn | R$ 3.14 bn | 5.0% | DFP 2014 · 25/07/2017 |
| 2013 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 1.66 bn | R$ 1.71 bn | 2.9% | DFP 2014 · 25/07/2017 |
| 2013 | total assets (BPA 1) | individual — company does not consolidate | R$ 7.63 bn | R$ 7.84 bn | 2.8% | DFP 2014 · 25/07/2017 |
| 2013 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 7.63 bn | R$ 7.84 bn | 2.8% | DFP 2014 · 25/07/2017 |
| 2013 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -3.63 bn | R$ -3.53 bn | 2.7% | DFP 2014 · 25/07/2017 |
| 2013 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 1.69 bn | R$ 1.74 bn | 2.7% | DFP 2014 · 25/07/2017 |
| 2013 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ 587.5 m | R$ 603.3 m | 2.6% | DFP 2014 · 25/07/2017 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ 495.1 m | R$ 505.0 m | 2.0% | DFP 2014 · 25/07/2017 |
| 2013 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ 495.1 m | R$ 505.0 m | 2.0% | DFP 2014 · 25/07/2017 |
| 2013 | net profit (DRE 3.11) | individual — company does not consolidate | R$ 495.1 m | R$ 505.0 m | 2.0% | DFP 2014 · 25/07/2017 |
| 2016 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 1.36 bn | R$ 1.29 bn | 5.3% | DFP 2017 · 19/02/2018 |
| 2016 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -5.71 bn | R$ -5.78 bn | 1.2% | DFP 2017 · 19/02/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 326.7 m | R$ 314.1 m | 3.9% | DFP 2018 · 14/02/2019 |
| 2017 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 1.20 bn | R$ 1.21 bn | 0.9% | DFP 2018 · 14/02/2019 |
| 2019 | financial investments (BPA 1.01.02) | individual — company does not consolidate | R$ 6.7 m | R$ 7.0 m | 3.6% | DFP 2020 · 09/02/2021 |
| 2021 | internal changes in equity (DMPL 5.06) | individual — company does not consolidate | R$ 192.0 m | R$ -821.0 m | 123.4% | DFP 2022 · 15/02/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | individual — company does not consolidate | R$ -1.82 bn | R$ -803.0 m | 55.8% | DFP 2022 · 15/02/2023 |
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.
CEEB3 — 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 08:22 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 08:22 UTC. If this does not match /saude, you are reading a cached copy.