Dados B3 › Restatements
Has CPFL ENERGIAS RENOVÁVEIS S.A. (CPRE3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015 came back with different figures in the following year's annual filing — 34 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | total assets (BPA 1) | consolidated | R$ 1.50 bn | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | current assets (BPA 1.01) | consolidated | R$ 321.7 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 276.5 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | financial investments (BPA 1.01.02) | consolidated | R$ 19.2 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 1.50 bn | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | current liabilities (BPP 2.01) | consolidated | R$ 72.6 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 46.3 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 467.1 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | equity (BPP 2.03) | consolidated | R$ 882.6 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 2.2 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | opening equity (DMPL 5.03) | consolidated | R$ 798.3 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 100.0 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | consolidated | R$ -15.7 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -15.7 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | closing equity (DMPL 5.07) | consolidated | R$ 882.6 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | net revenue (DRE 3.01) | consolidated | R$ 104.2 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | consolidated | R$ -63.7 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | gross profit (DRE 3.03) | consolidated | R$ 40.5 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -10.4 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | consolidated | R$ -10.3 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | income taxes (DRE 3.08) | consolidated | R$ -5.4 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | consolidated | R$ -15.7 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | net profit (DRE 3.11) | consolidated | R$ -15.7 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2010 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -15.7 m | no value in the file | — | DFP 2011 · 07/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 73.9 m | R$ -1.4 m | 101.9% | DFP 2012 · 18/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | consolidated | R$ -41.0 m | R$ -45.7 m | 10.2% | DFP 2012 · 18/03/2013 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ 130.8 m | R$ 126.2 m | 3.6% | DFP 2012 · 18/03/2013 |
| 2011 | total assets (BPA 1) | consolidated | R$ 6.55 bn | R$ 6.48 bn | 1.1% | DFP 2012 · 18/03/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 6.55 bn | R$ 6.48 bn | 1.1% | DFP 2012 · 18/03/2013 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -387.8 m | R$ -371.4 m | 4.2% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 418.6 m | R$ 435.0 m | 3.8% | DFP 2013 · 25/03/2014 |
| 2014 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 112.0 m | R$ 124.8 m | 10.3% | DFP 2015 · 16/03/2016 |
| 2014 | gross profit (DRE 3.03) | consolidated | R$ 483.3 m | R$ 480.6 m | 0.6% | DFP 2015 · 16/03/2016 |
| 2015 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 375.5 m | R$ 369.1 m | 1.7% | DFP 2016 · 22/03/2017 |
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.
CPRE3 — 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 08:11 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 08:11 UTC. If this does not match /saude, you are reading a cached copy.