Dados B3 › Restatements
Has CSU DIGITAL S.A. (CSUD3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2014, 2019 came back with different figures in the following year's annual filing — 5 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2012 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 32.3 m | R$ 32.1 m | 0.7% | DFP 2013 · 17/03/2014 |
| 2014 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | R$ 32.1 m | R$ 31.4 m | 2.1% | DFP 2015 · 10/03/2016 |
| 2019 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -324.4 m | R$ -314.6 m | 3.0% | DFP 2020 · 04/03/2021 |
| 2019 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 433.7 m | R$ 423.8 m | 2.3% | DFP 2020 · 04/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 44.6 m | R$ 45.1 m | 1.0% | DFP 2020 · 04/03/2021 |
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.
CSUD3 — 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 12:03 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 12:03 UTC. If this does not match /saude, you are reading a cached copy.