Dados B3 › Restatements
Has CPFL TRANSMISSÃO S.A. (EEEL3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2019, 2020, 2022, 2023 came back with different figures in the following year's annual filing — 74 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | internal changes in equity (DMPL 5.06) | individual — company does not consolidate | R$ 49.7 m | no value in the file | — | DFP 2011 · 13/04/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | individual — company does not consolidate | R$ -55.7 m | R$ -6.0 m | 89.3% | DFP 2011 · 13/04/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 66.2 m | R$ 76.9 m | 13.9% | DFP 2011 · 13/04/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 106.7 m | R$ 120.7 m | 11.6% | DFP 2011 · 13/04/2012 |
| 2010 | opening equity (DMPL 5.03) | individual — company does not consolidate | R$ 2.11 bn | R$ 1.89 bn | 10.5% | DFP 2011 · 13/04/2012 |
| 2010 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ 95.5 m | R$ 106.3 m | 10.1% | DFP 2011 · 13/04/2012 |
| 2010 | equity (BPP 2.03) | individual — company does not consolidate | R$ 2.26 bn | R$ 2.05 bn | 9.4% | DFP 2011 · 13/04/2012 |
| 2010 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ 2.26 bn | R$ 2.05 bn | 9.4% | DFP 2011 · 13/04/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ 142.0 m | R$ 152.8 m | 7.0% | DFP 2011 · 13/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ 142.0 m | R$ 152.8 m | 7.0% | DFP 2011 · 13/04/2012 |
| 2010 | net profit (DRE 3.11) | individual — company does not consolidate | R$ 142.0 m | R$ 152.8 m | 7.0% | DFP 2011 · 13/04/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ 157.1 m | R$ 167.8 m | 6.4% | DFP 2011 · 13/04/2012 |
| 2010 | total assets (BPA 1) | individual — company does not consolidate | R$ 3.92 bn | R$ 3.75 bn | 4.2% | DFP 2011 · 13/04/2012 |
| 2010 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 3.92 bn | R$ 3.75 bn | 4.2% | DFP 2011 · 13/04/2012 |
| 2010 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 491.6 m | R$ 476.5 m | 3.1% | DFP 2011 · 13/04/2012 |
| 2010 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 304.6 m | R$ 297.8 m | 2.2% | DFP 2011 · 13/04/2012 |
| 2010 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 745.3 m | R$ 738.5 m | 0.9% | DFP 2011 · 13/04/2012 |
| 2011 | transactions with shareholders (DMPL 5.04) | individual — company does not consolidate | R$ 14.1 m | R$ -74.5 m | 118.9% | DFP 2012 · 26/03/2013 |
| 2011 | internal changes in equity (DMPL 5.06) | individual — company does not consolidate | no value in the file | R$ 88.5 m | — | DFP 2012 · 26/03/2013 |
| 2012 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ 54.8 m | R$ -224.2 m | 124.4% | DFP 2013 · 31/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ -130.3 m | R$ -88.4 m | 32.1% | DFP 2013 · 31/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ -130.3 m | R$ -88.4 m | 32.1% | DFP 2013 · 31/03/2014 |
| 2012 | net profit (DRE 3.11) | individual — company does not consolidate | R$ -130.3 m | R$ -88.4 m | 32.1% | DFP 2013 · 31/03/2014 |
| 2012 | equity (BPP 2.03) | individual — company does not consolidate | R$ 2.27 bn | R$ 1.88 bn | 17.0% | DFP 2013 · 31/03/2014 |
| 2012 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ 2.27 bn | R$ 1.88 bn | 17.0% | DFP 2013 · 31/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 226.9 m | R$ 268.8 m | 15.6% | DFP 2013 · 31/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ 301.1 m | R$ 343.0 m | 12.2% | DFP 2013 · 31/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -463.1 m | R$ -421.3 m | 9.0% | DFP 2013 · 31/03/2014 |
| 2012 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 489.7 m | R$ 531.6 m | 7.9% | DFP 2013 · 31/03/2014 |
| 2012 | opening equity (DMPL 5.03) | individual — company does not consolidate | R$ 2.17 bn | R$ 2.06 bn | 4.9% | DFP 2013 · 31/03/2014 |
| 2013 | total assets (BPA 1) | individual — company does not consolidate | R$ 3.17 bn | R$ 3.15 bn | 0.7% | DFP 2014 · 30/03/2015 |
| 2013 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 3.17 bn | R$ 3.15 bn | 0.7% | DFP 2014 · 30/03/2015 |
| 2014 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 455.7 m | R$ 395.1 m | 13.3% | DFP 2015 · 19/04/2016 |
| 2015 | gross profit (DRE 3.03) | consolidated | R$ 162.7 m | R$ 109.3 m | 32.8% | DFP 2016 · 03/04/2017 |
| 2015 | cost of goods and services (DRE 3.02) | consolidated | R$ -498.5 m | R$ -551.9 m | 9.7% | DFP 2016 · 03/04/2017 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 350.2 m | R$ 479.4 m | 26.9% | DFP 2017 · 12/04/2018 |
| 2016 | equity (BPP 2.03) | consolidated | R$ 2.20 bn | R$ 2.07 bn | 5.9% | DFP 2017 · 12/04/2018 |
| 2017 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 285.3 m | R$ 5.0 m | 98.3% | DFP 2018 · 26/03/2019 |
| 2017 | financial investments (BPA 1.01.02) | consolidated | R$ 135.6 m | R$ 415.9 m | 67.4% | DFP 2018 · 26/03/2019 |
| 2019 | net income plus OCI (DMPL 5.05) | consolidated | R$ 163.0 m | R$ 370.6 m | 56.0% | DFP 2020 · 09/04/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 169.1 m | R$ 316.8 m | 46.6% | DFP 2020 · 09/04/2021 |
| 2019 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 14.4 m | R$ 22.5 m | 36.1% | DFP 2020 · 09/04/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 389.4 m | R$ 585.9 m | 33.5% | DFP 2020 · 09/04/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ 389.4 m | R$ 585.9 m | 33.5% | DFP 2020 · 09/04/2021 |
| 2019 | net profit (DRE 3.11) | consolidated | R$ 389.4 m | R$ 585.9 m | 33.5% | DFP 2020 · 09/04/2021 |
| 2019 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 391.2 m | R$ 588.3 m | 33.5% | DFP 2020 · 09/04/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ 398.7 m | R$ 595.2 m | 33.0% | DFP 2020 · 09/04/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 430.6 m | R$ 627.1 m | 31.3% | DFP 2020 · 09/04/2021 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 487.3 m | R$ 674.2 m | 27.7% | DFP 2020 · 09/04/2021 |
| 2019 | net revenue (DRE 3.01) | consolidated | R$ 1.09 bn | R$ 1.28 bn | 14.8% | DFP 2020 · 09/04/2021 |
| 2019 | current assets (BPA 1.01) | consolidated | R$ 1.12 bn | R$ 1.24 bn | 9.5% | DFP 2020 · 09/04/2021 |
| 2019 | current liabilities (BPP 2.01) | consolidated | R$ 549.4 m | R$ 510.8 m | 7.0% | DFP 2020 · 09/04/2021 |
| 2019 | equity (BPP 2.03) | consolidated | R$ 2.45 bn | R$ 2.63 bn | 6.9% | DFP 2020 · 09/04/2021 |
| 2019 | closing equity (DMPL 5.07) | consolidated | R$ 2.45 bn | R$ 2.63 bn | 6.9% | DFP 2020 · 09/04/2021 |
| 2019 | total assets (BPA 1) | consolidated | R$ 5.17 bn | R$ 5.29 bn | 2.2% | DFP 2020 · 09/04/2021 |
| 2019 | total liabilities (BPP 2) | consolidated | R$ 5.17 bn | R$ 5.29 bn | 2.2% | DFP 2020 · 09/04/2021 |
| 2019 | opening equity (DMPL 5.03) | consolidated | R$ 2.39 bn | R$ 2.36 bn | 1.1% | DFP 2020 · 09/04/2021 |
| 2020 | profit from continuing operations (DRE 3.09) | consolidated | R$ 276.3 m | R$ 146.0 m | 47.2% | DFP 2021 · 17/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | consolidated | R$ -593.6 m | R$ -358.0 m | 39.7% | DFP 2021 · 17/03/2022 |
| 2020 | net revenue (DRE 3.01) | consolidated | R$ 1.33 bn | R$ 900.7 m | 32.1% | DFP 2021 · 17/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | consolidated | R$ 403.9 m | R$ 296.0 m | 26.7% | DFP 2021 · 17/03/2022 |
| 2020 | gross profit (DRE 3.03) | consolidated | R$ 733.6 m | R$ 542.7 m | 26.0% | DFP 2021 · 17/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 568.1 m | R$ 450.6 m | 20.7% | DFP 2021 · 17/03/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 406.0 m | R$ 329.7 m | 18.8% | DFP 2021 · 17/03/2022 |
| 2020 | income taxes (DRE 3.08) | consolidated | R$ -127.5 m | R$ -150.0 m | 15.0% | DFP 2021 · 17/03/2022 |
| 2022 | cash and equivalents (BPA 1.01.01) | consolidated | R$ -234 k | R$ 268.9 m | 100.1% | DFP 2023 · 21/03/2024 |
| 2022 | opening equity (DMPL 5.03) | consolidated | no value in the file | R$ 2.03 bn | — | DFP 2023 · 21/03/2024 |
| 2022 | financial investments (BPA 1.01.02) | consolidated | R$ 315.9 m | R$ 46.7 m | 85.2% | DFP 2023 · 21/03/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 638.3 m | R$ 408.6 m | 36.0% | DFP 2023 · 21/03/2024 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 860.5 m | R$ 1.26 bn | 31.8% | DFP 2023 · 21/03/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 1.41 bn | R$ 1.81 bn | 22.1% | DFP 2023 · 21/03/2024 |
| 2022 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 84.7 m | R$ 83.1 m | 1.8% | DFP 2023 · 21/03/2024 |
| 2022 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 983.0 m | R$ 977.9 m | 0.5% | DFP 2023 · 21/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -4.8 m | R$ -4.0 m | 16.8% | DFP 2024 · 26/02/2025 |
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.
EEEL3 — 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 09:29 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 09:29 UTC. If this does not match /saude, you are reading a cached copy.