Dados B3 › Restatements
Has COGNA EDUCAÇÃO S.A. (COGN3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2013, 2015, 2016, 2017, 2018, 2022 came back with different figures in the following year's annual filing — 22 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) | consolidated | R$ -68.0 m | R$ -48.5 m | 28.7% | DFP 2011 · 28/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -2.7 m | R$ -16.4 m | 83.8% | DFP 2012 · 20/03/2013 |
| 2013 | financial investments (BPA 1.01.02) | consolidated | R$ 394.7 m | no value in the file | — | DFP 2014 · 16/04/2015 |
| 2013 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ -137.9 m | — | DFP 2014 · 16/04/2015 |
| 2013 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -144.1 m | R$ -6.2 m | 95.7% | DFP 2014 · 16/04/2015 |
| 2013 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 24.2 m | R$ 418.9 m | 94.2% | DFP 2014 · 16/04/2015 |
| 2015 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 911.3 m | R$ 961.2 m | 5.2% | DFP 2016 · 22/03/2017 |
| 2016 | financial investments (BPA 1.01.02) | consolidated | no value in the file | R$ 403.6 m | — | DFP 2017 · 16/03/2018 |
| 2016 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 1.34 bn | R$ 940.4 m | 30.0% | DFP 2017 · 16/03/2018 |
| 2017 | total assets (BPA 1) | consolidated | R$ 18.67 bn | R$ 18.22 bn | 2.4% | DFP 2018 · 21/06/2019 |
| 2017 | total liabilities (BPP 2) | consolidated | R$ 18.67 bn | R$ 18.22 bn | 2.4% | DFP 2018 · 21/06/2019 |
| 2018 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 104.2 m | R$ 1.57 bn | 93.4% | DFP 2019 · 30/03/2020 |
| 2018 | equity (BPP 2.03) | consolidated | R$ 16.01 bn | R$ 17.47 bn | 8.4% | DFP 2019 · 30/03/2020 |
| 2018 | total assets (BPA 1) | consolidated | R$ 30.65 bn | R$ 31.95 bn | 4.1% | DFP 2019 · 30/03/2020 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 30.65 bn | R$ 31.95 bn | 4.1% | DFP 2019 · 30/03/2020 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 303.3 m | R$ 412.4 m | 26.5% | DFP 2023 · 20/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ -541.0 m | R$ -428.0 m | 20.9% | DFP 2023 · 20/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ -592.1 m | R$ -480.5 m | 18.9% | DFP 2023 · 20/03/2024 |
| 2022 | income taxes (DRE 3.08) | consolidated | R$ 51.1 m | R$ 52.5 m | 2.6% | DFP 2023 · 20/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.86 bn | R$ -1.82 bn | 2.6% | DFP 2023 · 20/03/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 5.09 bn | R$ 5.00 bn | 1.7% | DFP 2023 · 20/03/2024 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 3.23 bn | R$ 3.19 bn | 1.2% | DFP 2023 · 20/03/2024 |
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.
COGN3 — 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 11:32 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 11:32 UTC. If this does not match /saude, you are reading a cached copy.