Dados B3 › Restatements
Has EMBRAER S.A. (EMBJ3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2017, 2018, 2019, 2020, 2021 came back with different figures in the following year's annual filing — 29 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) | consolidated | R$ 1.59 bn | R$ 1.45 bn | 9.0% | DFP 2013 · 02/04/2014 |
| 2017 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ 99 k | — | DFP 2018 · 14/03/2019 |
| 2017 | income taxes (DRE 3.08) | consolidated | R$ -78.9 m | R$ -86.3 m | 8.5% | DFP 2018 · 14/03/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 795.8 m | R$ 850.7 m | 6.5% | DFP 2018 · 14/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ 926.3 m | R$ 988.6 m | 6.3% | DFP 2018 · 14/03/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 847.4 m | R$ 902.3 m | 6.1% | DFP 2018 · 14/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ 847.4 m | R$ 902.3 m | 6.1% | DFP 2018 · 14/03/2019 |
| 2017 | net profit (DRE 3.11) | consolidated | R$ 847.4 m | R$ 902.3 m | 6.1% | DFP 2018 · 14/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.06 bn | R$ 1.10 bn | 3.5% | DFP 2018 · 14/03/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 3.42 bn | R$ 3.51 bn | 2.6% | DFP 2018 · 14/03/2019 |
| 2017 | current liabilities (BPP 2.01) | consolidated | R$ 9.20 bn | R$ 9.27 bn | 0.7% | DFP 2018 · 14/03/2019 |
| 2018 | income taxes (DRE 3.08) | consolidated | R$ -116.7 m | R$ 88.0 m | 175.4% | DFP 2019 · 26/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 103.1 m | R$ -1.07 bn | 109.6% | DFP 2019 · 26/03/2020 |
| 2018 | gross profit (DRE 3.03) | consolidated | R$ 2.81 bn | R$ 712.0 m | 74.6% | DFP 2019 · 26/03/2020 |
| 2018 | net revenue (DRE 3.01) | consolidated | R$ 18.72 bn | R$ 7.89 bn | 57.9% | DFP 2019 · 26/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | consolidated | R$ -15.92 bn | R$ -7.18 bn | 54.9% | DFP 2019 · 26/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | consolidated | R$ -526.9 m | R$ -1.06 bn | 50.5% | DFP 2019 · 26/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | consolidated | R$ -643.6 m | R$ -976.4 m | 34.1% | DFP 2019 · 26/03/2020 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 1.43 bn | R$ 3.17 bn | 54.8% | DFP 2020 · 19/03/2021 |
| 2019 | net revenue (DRE 3.01) | consolidated | R$ 10.47 bn | R$ 21.80 bn | 52.0% | DFP 2020 · 19/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -643.7 m | R$ -309.8 m | 51.9% | DFP 2020 · 19/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | consolidated | R$ -9.04 bn | R$ -18.64 bn | 51.5% | DFP 2020 · 19/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ -401.4 m | R$ -740.8 m | 45.8% | DFP 2020 · 19/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ -847.7 m | R$ -1.29 bn | 34.5% | DFP 2020 · 19/03/2021 |
| 2019 | income taxes (DRE 3.08) | consolidated | R$ -446.3 m | R$ -553.3 m | 19.3% | DFP 2020 · 19/03/2021 |
| 2020 | opening equity (DMPL 5.03) | consolidated | R$ 14.57 bn | R$ 14.44 bn | 0.9% | DFP 2021 · 09/03/2022 |
| 2020 | equity (BPP 2.03) | consolidated | R$ 15.27 bn | R$ 15.15 bn | 0.8% | DFP 2021 · 09/03/2022 |
| 2020 | closing equity (DMPL 5.07) | consolidated | R$ 15.27 bn | R$ 15.15 bn | 0.8% | DFP 2021 · 09/03/2022 |
| 2021 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -13.5 m | R$ -15.2 m | 11.6% | DFP 2022 · 10/03/2023 |
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.
EMBJ3 — 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 05:45 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 05:45 UTC. If this does not match /saude, you are reading a cached copy.