Dados B3 › Restatements
Has CESP - COMPANHIA ENERGÉTICA DE SÃO PAULO (CESP6) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2014, 2015, 2016, 2018, 2019, 2020, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 54 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | individual — company does not consolidate | R$ 18.25 bn | R$ 17.30 bn | 5.2% | DFP 2012 · 22/03/2013 |
| 2011 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 18.25 bn | R$ 17.30 bn | 5.2% | DFP 2012 · 22/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 1.33 bn | R$ 1.30 bn | 2.5% | DFP 2012 · 22/03/2013 |
| 2011 | financial investments (BPA 1.01.02) | individual — company does not consolidate | R$ 441.6 m | R$ 431.7 m | 2.2% | DFP 2012 · 22/03/2013 |
| 2011 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 979.1 m | R$ 969.3 m | 1.0% | DFP 2012 · 22/03/2013 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ 148.0 m | R$ 504.3 m | 70.7% | DFP 2013 · 21/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ 148.0 m | R$ 504.3 m | 70.7% | DFP 2013 · 21/03/2014 |
| 2012 | net profit (DRE 3.11) | individual — company does not consolidate | R$ 148.0 m | R$ 504.3 m | 70.7% | DFP 2013 · 21/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ 378.2 m | R$ 734.5 m | 48.5% | DFP 2013 · 21/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 954.8 m | R$ 1.31 bn | 27.2% | DFP 2013 · 21/03/2014 |
| 2012 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 1.43 bn | R$ 1.79 bn | 19.9% | DFP 2013 · 21/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -1.92 bn | R$ -1.56 bn | 18.6% | DFP 2013 · 21/03/2014 |
| 2014 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -1.27 bn | R$ -1.13 bn | 11.0% | DFP 2015 · 24/03/2016 |
| 2014 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 4.86 bn | R$ 4.70 bn | 3.2% | DFP 2015 · 24/03/2016 |
| 2015 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 1.02 bn | R$ 994.1 m | 2.8% | DFP 2016 · 24/03/2017 |
| 2016 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ 145.5 m | R$ 191.3 m | 23.9% | DFP 2017 · 21/03/2018 |
| 2016 | income taxes (DRE 3.08) | individual — company does not consolidate | R$ -112.3 m | R$ -140.4 m | 20.0% | DFP 2017 · 21/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ 417.4 m | R$ 491.3 m | 15.0% | DFP 2017 · 21/03/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ 305.1 m | R$ 350.9 m | 13.0% | DFP 2017 · 21/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ 305.1 m | R$ 350.9 m | 13.0% | DFP 2017 · 21/03/2018 |
| 2016 | net profit (DRE 3.11) | individual — company does not consolidate | R$ 305.1 m | R$ 350.9 m | 13.0% | DFP 2017 · 21/03/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 282.2 m | R$ 273.6 m | 3.1% | DFP 2017 · 21/03/2018 |
| 2016 | equity (BPP 2.03) | individual — company does not consolidate | R$ 7.16 bn | R$ 7.34 bn | 2.5% | DFP 2017 · 21/03/2018 |
| 2016 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ 7.16 bn | R$ 7.34 bn | 2.5% | DFP 2017 · 21/03/2018 |
| 2016 | opening equity (DMPL 5.03) | individual — company does not consolidate | R$ 7.31 bn | R$ 7.45 bn | 1.8% | DFP 2017 · 21/03/2018 |
| 2016 | total assets (BPA 1) | individual — company does not consolidate | R$ 11.42 bn | R$ 11.61 bn | 1.7% | DFP 2017 · 21/03/2018 |
| 2016 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 11.42 bn | R$ 11.61 bn | 1.7% | DFP 2017 · 21/03/2018 |
| 2016 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -785.0 m | R$ -789.9 m | 0.6% | DFP 2017 · 21/03/2018 |
| 2016 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 883.5 m | R$ 878.7 m | 0.5% | DFP 2017 · 21/03/2018 |
| 2018 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 297.4 m | R$ 659.2 m | 54.9% | DFP 2019 · 17/02/2020 |
| 2018 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 391.5 m | R$ 401.8 m | 2.6% | DFP 2019 · 17/02/2020 |
| 2018 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -1.24 bn | R$ -1.23 bn | 0.8% | DFP 2019 · 17/02/2020 |
| 2019 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 473.0 m | R$ 476.2 m | 0.7% | DFP 2020 · 29/03/2021 |
| 2020 | current liabilities (BPP 2.01) | consolidated | R$ 1.05 bn | R$ 1.15 bn | 8.9% | DFP 2021 · 28/03/2022 |
| 2020 | current assets (BPA 1.01) | consolidated | R$ 1.12 bn | R$ 1.22 bn | 8.4% | DFP 2021 · 28/03/2022 |
| 2020 | total assets (BPA 1) | consolidated | R$ 14.55 bn | R$ 14.68 bn | 0.9% | DFP 2021 · 28/03/2022 |
| 2020 | total liabilities (BPP 2) | consolidated | R$ 14.55 bn | R$ 14.68 bn | 0.9% | DFP 2021 · 28/03/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 643.1 m | R$ 639.4 m | 0.6% | DFP 2021 · 28/03/2022 |
| 2021 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 202 k | R$ 428.2 m | 100.0% | DFP 2022 · 16/02/2023 |
| 2021 | financial investments (BPA 1.01.02) | consolidated | R$ 505.8 m | R$ 77.8 m | 84.6% | DFP 2022 · 16/02/2023 |
| 2022 | short-term borrowings (BPP 2.01.04) | consolidated | no value in the file | R$ 100.1 m | — | DFP 2023 · 08/02/2024 |
| 2022 | long-term borrowings (BPP 2.02.01) | consolidated | no value in the file | R$ 1.96 bn | — | DFP 2023 · 08/02/2024 |
| 2022 | opening equity (DMPL 5.03) | consolidated | no value in the file | R$ 7.58 bn | — | DFP 2023 · 08/02/2024 |
| 2022 | transactions with shareholders (DMPL 5.04) | consolidated | no value in the file | R$ 496.1 m | — | DFP 2023 · 08/02/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | no value in the file | R$ 2.64 bn | — | DFP 2023 · 08/02/2024 |
| 2022 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ -581.1 m | — | DFP 2023 · 08/02/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | no value in the file | R$ -1.50 bn | — | DFP 2023 · 08/02/2024 |
| 2022 | income taxes (DRE 3.08) | consolidated | no value in the file | R$ -310.1 m | — | DFP 2023 · 08/02/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | no value in the file | R$ 2.45 bn | — | DFP 2023 · 08/02/2024 |
| 2022 | net profit (DRE 3.11) | consolidated | no value in the file | R$ 2.45 bn | — | DFP 2023 · 08/02/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 2.45 bn | no value in the file | — | DFP 2023 · 08/02/2024 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | no value in the file | R$ -449.4 m | — | DFP 2024 · 24/02/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | consolidated | R$ -650.6 m | R$ -449.4 m | 30.9% | DFP 2024 · 24/02/2025 |
| 2023 | closing equity (DMPL 5.07) | consolidated | R$ 7.96 bn | R$ 8.16 bn | 2.5% | DFP 2024 · 24/02/2025 |
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.
CESP6 — 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 10:06 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 10:06 UTC. If this does not match /saude, you are reading a cached copy.