Dados B3 › Restatements
Has DIAGNOSTICOS DA AMERICA SA (DASA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2015, 2016, 2022 came back with different figures in the following year's annual filing — 16 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$ 195.3 m | R$ 168.9 m | 13.5% | DFP 2011 · 26/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -25.6 m | R$ 247.5 m | 110.4% | DFP 2012 · 11/03/2013 |
| 2011 | total assets (BPA 1) | consolidated | R$ 4.28 bn | R$ 4.24 bn | 1.0% | DFP 2012 · 11/03/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 4.28 bn | R$ 4.24 bn | 1.0% | DFP 2012 · 11/03/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 315.5 m | R$ 310.4 m | 1.6% | DFP 2013 · 24/03/2014 |
| 2013 | profit from continuing operations (DRE 3.09) | consolidated | R$ 131.6 m | R$ 125.6 m | 4.5% | DFP 2014 · 23/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | consolidated | R$ 202.9 m | R$ 194.0 m | 4.4% | DFP 2014 · 23/03/2015 |
| 2013 | income taxes (DRE 3.08) | consolidated | R$ -71.3 m | R$ -68.4 m | 4.0% | DFP 2014 · 23/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.71 bn | R$ -1.68 bn | 1.8% | DFP 2014 · 23/03/2015 |
| 2013 | net revenue (DRE 3.01) | consolidated | R$ 2.49 bn | R$ 2.45 bn | 1.6% | DFP 2014 · 23/03/2015 |
| 2013 | gross profit (DRE 3.03) | consolidated | R$ 772.9 m | R$ 764.7 m | 1.1% | DFP 2014 · 23/03/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 289.5 m | R$ 287.9 m | 0.6% | DFP 2014 · 23/03/2015 |
| 2015 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 494.3 m | R$ 489.4 m | 1.0% | DFP 2016 · 20/03/2017 |
| 2016 | total assets (BPA 1) | consolidated | R$ 5.12 bn | R$ 5.16 bn | 0.8% | DFP 2017 · 16/03/2018 |
| 2016 | total liabilities (BPP 2) | consolidated | R$ 5.12 bn | R$ 5.16 bn | 0.8% | DFP 2017 · 16/03/2018 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.34 bn | R$ -29.0 m | 102.2% | DFP 2023 · 17/04/2024 |
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.
DASA3 — 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 06:43 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 06:43 UTC. If this does not match /saude, you are reading a cached copy.