Dados B3 › Restatements
Has GRAZZIOTIN SA (CGRA4) ever restated its financial statements? In which years?
Yes: the statements for 2013, 2015, 2019, 2020, 2021 came back with different figures in the following year's annual filing — 23 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2013 | total assets (BPA 1) | consolidated | R$ 517.8 m | R$ 538.8 m | 3.9% | DFP 2014 · 06/03/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 517.8 m | R$ 538.8 m | 3.9% | DFP 2014 · 06/03/2015 |
| 2015 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 83.1 m | R$ 63.5 m | 23.7% | DFP 2016 · 24/02/2017 |
| 2015 | current assets (BPA 1.01) | consolidated | R$ 308.6 m | R$ 290.8 m | 5.8% | DFP 2016 · 24/02/2017 |
| 2015 | cost of goods and services (DRE 3.02) | consolidated | R$ -192.0 m | R$ -181.8 m | 5.3% | DFP 2016 · 24/02/2017 |
| 2015 | financial investments (BPA 1.01.02) | consolidated | R$ 92.8 m | R$ 88.3 m | 4.8% | DFP 2016 · 24/02/2017 |
| 2015 | total assets (BPA 1) | consolidated | R$ 598.4 m | R$ 577.3 m | 3.5% | DFP 2016 · 24/02/2017 |
| 2015 | total liabilities (BPP 2) | consolidated | R$ 598.4 m | R$ 577.3 m | 3.5% | DFP 2016 · 24/02/2017 |
| 2015 | net revenue (DRE 3.01) | consolidated | R$ 387.7 m | R$ 374.1 m | 3.5% | DFP 2016 · 24/02/2017 |
| 2015 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 13.4 m | R$ 13.1 m | 2.7% | DFP 2016 · 24/02/2017 |
| 2015 | gross profit (DRE 3.03) | consolidated | R$ 195.7 m | R$ 192.3 m | 1.8% | DFP 2016 · 24/02/2017 |
| 2019 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 66.9 m | R$ 72.4 m | 7.6% | DFP 2020 · 05/04/2021 |
| 2019 | current liabilities (BPP 2.01) | consolidated | R$ 179.3 m | R$ 183.3 m | 2.2% | DFP 2020 · 05/04/2021 |
| 2019 | opening equity (DMPL 5.03) | consolidated | R$ 497.9 m | R$ 504.2 m | 1.2% | DFP 2020 · 05/04/2021 |
| 2019 | equity (BPP 2.03) | consolidated | R$ 586.0 m | R$ 591.9 m | 1.0% | DFP 2020 · 05/04/2021 |
| 2019 | closing equity (DMPL 5.07) | consolidated | R$ 586.0 m | R$ 591.9 m | 1.0% | DFP 2020 · 05/04/2021 |
| 2019 | current assets (BPA 1.01) | consolidated | R$ 370.5 m | R$ 367.6 m | 0.8% | DFP 2020 · 05/04/2021 |
| 2019 | total assets (BPA 1) | consolidated | R$ 864.6 m | R$ 870.6 m | 0.7% | DFP 2020 · 05/04/2021 |
| 2019 | total liabilities (BPP 2) | consolidated | R$ 864.6 m | R$ 870.6 m | 0.7% | DFP 2020 · 05/04/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 196.8 m | R$ 189.9 m | 3.5% | DFP 2021 · 18/03/2022 |
| 2021 | financial investments (BPA 1.01.02) | consolidated | R$ 30.7 m | no value in the file | — | DFP 2022 · 21/03/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 4.7 m | R$ 35.4 m | 86.6% | DFP 2022 · 21/03/2023 |
| 2021 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -36.0 m | R$ -40.6 m | 11.3% | DFP 2022 · 21/03/2023 |
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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
CGRA4 — 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 07:13 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 07:13 UTC. If this does not match /saude, you are reading a cached copy.