Dados B3 › Restatements
Has COSAN S.A. (CSAN3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013, 2015, 2018, 2021, 2022 came back with different figures in the following year's annual filing — 40 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) | consolidated | R$ 18.74 bn | R$ 18.15 bn | 3.2% | DFP 2012 · 31/05/2012 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 18.74 bn | R$ 18.15 bn | 3.2% | DFP 2012 · 31/05/2012 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 2.63 bn | R$ 2.50 bn | 4.9% | DFP 2013 · 27/02/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 24.10 bn | R$ 23.39 bn | 2.9% | DFP 2013 · 27/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -21.47 bn | R$ -20.89 bn | 2.7% | DFP 2013 · 27/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ 2.64 bn | R$ 2.58 bn | 2.4% | DFP 2013 · 27/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ 3.76 bn | R$ 3.70 bn | 1.5% | DFP 2013 · 27/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 4.23 bn | R$ 4.17 bn | 1.3% | DFP 2013 · 27/02/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -1.11 bn | R$ -1.12 bn | 0.6% | DFP 2013 · 27/02/2014 |
| 2013 | income taxes (DRE 3.08) | consolidated | R$ -39.2 m | R$ 44.0 m | 189.1% | DFP 2014 · 18/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | consolidated | R$ 562.4 m | R$ 318.8 m | 43.3% | DFP 2014 · 18/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | consolidated | R$ 523.2 m | R$ 362.8 m | 30.7% | DFP 2014 · 18/03/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.26 bn | R$ 1.03 bn | 18.2% | DFP 2014 · 18/03/2015 |
| 2013 | gross profit (DRE 3.03) | consolidated | R$ 2.00 bn | R$ 1.70 bn | 15.1% | DFP 2014 · 18/03/2015 |
| 2013 | net revenue (DRE 3.01) | consolidated | R$ 6.88 bn | R$ 6.13 bn | 10.9% | DFP 2014 · 18/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | consolidated | R$ -4.88 bn | R$ -4.43 bn | 9.2% | DFP 2014 · 18/03/2015 |
| 2015 | profit before taxes (DRE 3.07) | consolidated | R$ 901.3 m | R$ 695.7 m | 22.8% | DFP 2016 · 16/02/2017 |
| 2015 | income taxes (DRE 3.08) | consolidated | R$ 66.9 m | R$ 85.2 m | 21.4% | DFP 2016 · 16/02/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | consolidated | R$ 968.3 m | R$ 780.9 m | 19.4% | DFP 2016 · 16/02/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | consolidated | R$ 614.7 m | R$ 528.2 m | 14.1% | DFP 2016 · 16/02/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 666.6 m | R$ 580.1 m | 13.0% | DFP 2016 · 16/02/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 2.03 bn | R$ 1.84 bn | 9.2% | DFP 2016 · 16/02/2017 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 968.3 m | R$ 881.8 m | 8.9% | DFP 2016 · 16/02/2017 |
| 2015 | net profit (DRE 3.11) | consolidated | R$ 968.3 m | R$ 881.8 m | 8.9% | DFP 2016 · 16/02/2017 |
| 2015 | gross profit (DRE 3.03) | consolidated | R$ 2.53 bn | R$ 2.44 bn | 3.4% | DFP 2016 · 16/02/2017 |
| 2015 | equity (BPP 2.03) | consolidated | R$ 12.53 bn | R$ 12.37 bn | 1.3% | DFP 2016 · 16/02/2017 |
| 2015 | closing equity (DMPL 5.07) | consolidated | R$ 12.53 bn | R$ 12.37 bn | 1.3% | DFP 2016 · 16/02/2017 |
| 2015 | net revenue (DRE 3.01) | consolidated | R$ 8.45 bn | R$ 8.35 bn | 1.2% | DFP 2016 · 16/02/2017 |
| 2015 | opening equity (DMPL 5.03) | consolidated | R$ 12.45 bn | R$ 12.37 bn | 0.6% | DFP 2016 · 16/02/2017 |
| 2018 | profit from continuing operations (DRE 3.09) | consolidated | R$ 1.90 bn | R$ 1.93 bn | 1.5% | DFP 2019 · 14/02/2020 |
| 2018 | profit before taxes (DRE 3.07) | consolidated | R$ 2.42 bn | R$ 2.45 bn | 1.2% | DFP 2019 · 14/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 2.75 bn | R$ 2.77 bn | 0.6% | DFP 2019 · 14/02/2020 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 6.34 bn | R$ 5.78 bn | 8.8% | DFP 2022 · 28/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -18.57 bn | R$ -19.12 bn | 2.9% | DFP 2022 · 28/02/2023 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 8.98 bn | R$ 8.77 bn | 2.4% | DFP 2023 · 29/05/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ 2.70 bn | R$ 2.65 bn | 1.8% | DFP 2023 · 29/05/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ 2.82 bn | R$ 2.77 bn | 1.8% | DFP 2023 · 29/05/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 39.74 bn | R$ 39.32 bn | 1.0% | DFP 2023 · 29/05/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -30.75 bn | R$ -30.56 bn | 0.6% | DFP 2023 · 29/05/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 7.86 bn | R$ 7.81 bn | 0.6% | DFP 2023 · 29/05/2024 |
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.
CSAN3 — 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 12:04 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 12:04 UTC. If this does not match /saude, you are reading a cached copy.