Dados B3 › Restatements
Has EMAE - EMPRESA METROP.AGUAS ENERGIA S.A. (EMAE4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2015, 2020, 2022, 2024 came back with different figures in the following year's annual filing — 59 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$ -22.6 m | R$ -22.9 m | 1.3% | DFP 2011 · 22/03/2012 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ -59.0 m | R$ -19.2 m | 67.4% | DFP 2012 · 22/03/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -131.0 m | R$ -91.3 m | 30.3% | DFP 2012 · 22/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | consolidated | R$ -223.1 m | R$ -183.3 m | 17.8% | DFP 2012 · 22/03/2013 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ -112.6 m | R$ -55.9 m | 50.3% | DFP 2013 · 25/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | net profit (DRE 3.11) | consolidated | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -125.3 m | R$ -68.6 m | 45.2% | DFP 2013 · 25/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | consolidated | R$ -125.3 m | R$ -154.1 m | 18.7% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ -17.7 m | R$ -15.0 m | 15.4% | DFP 2013 · 25/03/2014 |
| 2012 | equity (BPP 2.03) | consolidated | R$ 646.6 m | R$ 617.8 m | 4.5% | DFP 2013 · 25/03/2014 |
| 2012 | closing equity (DMPL 5.07) | consolidated | R$ 646.6 m | R$ 617.8 m | 4.5% | DFP 2013 · 25/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -131.2 m | R$ -128.5 m | 2.1% | DFP 2013 · 25/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -192.2 m | R$ -189.5 m | 1.4% | DFP 2013 · 25/03/2014 |
| 2013 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 3.8 m | R$ -36.1 m | 110.6% | DFP 2014 · 27/03/2015 |
| 2013 | gross profit (DRE 3.03) | consolidated | R$ 4.2 m | R$ 21.8 m | 80.9% | DFP 2014 · 27/03/2015 |
| 2013 | net income plus OCI (DMPL 5.05) | consolidated | R$ 148.0 m | R$ 98.5 m | 33.4% | DFP 2014 · 27/03/2015 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | consolidated | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | net profit (DRE 3.11) | consolidated | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 62.4 m | R$ 42.0 m | 32.6% | DFP 2014 · 27/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | consolidated | R$ 63.5 m | R$ 43.0 m | 32.4% | DFP 2014 · 27/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -72.7 m | R$ -50.0 m | 31.2% | DFP 2014 · 27/03/2015 |
| 2013 | income taxes (DRE 3.08) | consolidated | R$ -1.2 m | R$ -965 k | 18.2% | DFP 2014 · 27/03/2015 |
| 2013 | current assets (BPA 1.01) | consolidated | R$ 266.0 m | R$ 244.6 m | 8.0% | DFP 2014 · 27/03/2015 |
| 2013 | opening equity (DMPL 5.03) | consolidated | R$ 617.8 m | R$ 655.6 m | 5.8% | DFP 2014 · 27/03/2015 |
| 2013 | net revenue (DRE 3.01) | consolidated | R$ 192.8 m | R$ 202.7 m | 4.9% | DFP 2014 · 27/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | consolidated | R$ -188.7 m | R$ -180.9 m | 4.1% | DFP 2014 · 27/03/2015 |
| 2013 | total assets (BPA 1) | consolidated | R$ 1.15 bn | R$ 1.13 bn | 1.8% | DFP 2014 · 27/03/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 1.15 bn | R$ 1.13 bn | 1.8% | DFP 2014 · 27/03/2015 |
| 2013 | equity (BPP 2.03) | consolidated | R$ 764.3 m | R$ 752.7 m | 1.5% | DFP 2014 · 27/03/2015 |
| 2013 | closing equity (DMPL 5.07) | consolidated | R$ 764.3 m | R$ 752.7 m | 1.5% | DFP 2014 · 27/03/2015 |
| 2014 | current liabilities (BPP 2.01) | consolidated | R$ 81.4 m | R$ 91.7 m | 11.2% | DFP 2015 · 24/03/2016 |
| 2015 | current assets (BPA 1.01) | consolidated | R$ 183.7 m | R$ 180.7 m | 1.7% | DFP 2016 · 24/03/2017 |
| 2020 | gross profit (DRE 3.03) | consolidated | R$ 206.6 m | R$ 226.1 m | 8.6% | DFP 2021 · 23/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | consolidated | R$ -240.5 m | R$ -221.0 m | 8.1% | DFP 2021 · 23/03/2022 |
| 2020 | current assets (BPA 1.01) | consolidated | R$ 741.8 m | R$ 731.9 m | 1.3% | DFP 2021 · 23/03/2022 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 46.0 m | R$ 73.1 m | 37.0% | DFP 2023 · 07/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -486.7 m | R$ -459.6 m | 5.6% | DFP 2023 · 07/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -30.2 m | R$ -29.5 m | 2.5% | DFP 2023 · 07/03/2024 |
| 2024 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 81.8 m | R$ -41.4 m | 150.6% | DFP 2025 · 11/05/2026 |
| 2024 | income taxes (DRE 3.08) | consolidated | R$ 1.6 m | R$ 12.9 m | 87.5% | DFP 2025 · 11/05/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -9.8 m | R$ -63.5 m | 84.5% | DFP 2025 · 11/05/2026 |
| 2024 | profit before taxes (DRE 3.07) | consolidated | R$ 53.1 m | R$ 16.2 m | 69.4% | DFP 2025 · 11/05/2026 |
| 2024 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | consolidated | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | net profit (DRE 3.11) | consolidated | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 54.7 m | R$ 29.1 m | 46.8% | DFP 2025 · 11/05/2026 |
| 2024 | opening equity (DMPL 5.03) | consolidated | R$ 1.09 bn | R$ 693.2 m | 36.3% | DFP 2025 · 11/05/2026 |
| 2024 | equity (BPP 2.03) | consolidated | R$ 1.18 bn | R$ 763.9 m | 35.5% | DFP 2025 · 11/05/2026 |
| 2024 | closing equity (DMPL 5.07) | consolidated | R$ 1.18 bn | R$ 763.9 m | 35.5% | DFP 2025 · 11/05/2026 |
| 2024 | gross profit (DRE 3.03) | consolidated | R$ 205.2 m | R$ 133.5 m | 35.0% | DFP 2025 · 11/05/2026 |
| 2024 | net income plus OCI (DMPL 5.05) | consolidated | R$ 126.1 m | R$ 100.5 m | 20.3% | DFP 2025 · 11/05/2026 |
| 2024 | net revenue (DRE 3.01) | consolidated | R$ 621.4 m | R$ 522.4 m | 15.9% | DFP 2025 · 11/05/2026 |
| 2024 | total assets (BPA 1) | consolidated | R$ 2.09 bn | R$ 1.80 bn | 13.6% | DFP 2025 · 11/05/2026 |
| 2024 | total liabilities (BPP 2) | consolidated | R$ 2.09 bn | R$ 1.80 bn | 13.6% | DFP 2025 · 11/05/2026 |
| 2024 | current liabilities (BPP 2.01) | consolidated | R$ 133.5 m | R$ 146.8 m | 9.1% | DFP 2025 · 11/05/2026 |
| 2024 | cost of goods and services (DRE 3.02) | consolidated | R$ -416.2 m | R$ -389.0 m | 6.5% | DFP 2025 · 11/05/2026 |
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.
EMAE4 — 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 12:40 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 12:40 UTC. If this does not match /saude, you are reading a cached copy.