Dados B3 › Restatements
Has EMBPAR PARTICIPAÇÕES S/A (EPAR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2015, 2017, 2018 came back with different figures in the following year's annual filing — 39 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | profit from continuing operations (DRE 3.09) | consolidated | R$ 5.3 m | R$ 7.4 m | 28.2% | DFP 2011 · 20/03/2012 |
| 2010 | gross profit (DRE 3.03) | consolidated | R$ 166.4 m | R$ 140.7 m | 15.5% | DFP 2011 · 20/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | consolidated | R$ 12.9 m | R$ 15.1 m | 14.9% | DFP 2011 · 20/03/2012 |
| 2010 | net revenue (DRE 3.01) | consolidated | R$ 1.10 bn | R$ 978.6 m | 10.8% | DFP 2011 · 20/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | consolidated | R$ -931.0 m | R$ -838.0 m | 10.0% | DFP 2011 · 20/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 68.2 m | R$ 65.4 m | 4.2% | DFP 2011 · 20/03/2012 |
| 2010 | income taxes (DRE 3.08) | consolidated | R$ -7.6 m | R$ -7.7 m | 2.3% | DFP 2011 · 20/03/2012 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ 6.6 m | R$ -7.1 m | 193.6% | DFP 2013 · 17/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 257.5 m | R$ 95.8 m | 62.8% | DFP 2013 · 17/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 46.3 m | R$ 23.3 m | 49.7% | DFP 2013 · 17/03/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 496.3 m | R$ 289.7 m | 41.6% | DFP 2013 · 17/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 496.3 m | R$ 289.7 m | 41.6% | DFP 2013 · 17/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 38.2 m | R$ 24.3 m | 36.4% | DFP 2013 · 17/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ -40.8 m | R$ -27.1 m | 33.5% | DFP 2013 · 17/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | consolidated | R$ 1.8 m | R$ 1.3 m | 23.4% | DFP 2013 · 17/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 185.4 m | R$ 150.9 m | 18.6% | DFP 2013 · 17/03/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 235.7 m | R$ 194.5 m | 17.5% | DFP 2013 · 17/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -90.5 m | R$ -75.2 m | 17.0% | DFP 2013 · 17/03/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 106.1 m | R$ 93.2 m | 12.2% | DFP 2013 · 17/03/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 188.2 m | R$ 170.9 m | 9.2% | DFP 2013 · 17/03/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 819.6 m | R$ 789.1 m | 3.7% | DFP 2013 · 17/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -713.5 m | R$ -695.9 m | 2.5% | DFP 2013 · 17/03/2014 |
| 2015 | equity (BPP 2.03) | consolidated | R$ -13.7 m | R$ 31.9 m | 142.8% | DFP 2016 · 24/03/2017 |
| 2015 | closing equity (DMPL 5.07) | consolidated | R$ -13.7 m | R$ 31.9 m | 142.8% | DFP 2016 · 24/03/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | consolidated | R$ 51.2 m | R$ 83.6 m | 38.8% | DFP 2016 · 24/03/2017 |
| 2015 | total assets (BPA 1) | consolidated | R$ 173.8 m | R$ 228.7 m | 24.0% | DFP 2016 · 24/03/2017 |
| 2015 | total liabilities (BPP 2) | consolidated | R$ 173.8 m | R$ 228.7 m | 24.0% | DFP 2016 · 24/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | consolidated | R$ 51.2 m | R$ 64.2 m | 20.3% | DFP 2016 · 24/03/2017 |
| 2015 | net profit (DRE 3.11) | consolidated | R$ 51.2 m | R$ 64.2 m | 20.3% | DFP 2016 · 24/03/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 51.2 m | R$ 64.2 m | 20.3% | DFP 2016 · 24/03/2017 |
| 2015 | opening equity (DMPL 5.03) | consolidated | R$ -64.8 m | R$ -51.8 m | 20.1% | DFP 2016 · 24/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | consolidated | R$ 68.9 m | R$ 82.0 m | 15.9% | DFP 2016 · 24/03/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 127.1 m | R$ 140.2 m | 9.3% | DFP 2016 · 24/03/2017 |
| 2017 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -29.1 m | R$ -29.4 m | 1.1% | DFP 2018 · 28/03/2019 |
| 2018 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 4.1 m | R$ 8.7 m | 53.3% | DFP 2019 · 21/12/2020 |
| 2018 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 20.3 m | R$ 31.3 m | 35.0% | DFP 2019 · 21/12/2020 |
| 2018 | total assets (BPA 1) | consolidated | R$ 127.6 m | R$ 143.2 m | 10.9% | DFP 2019 · 21/12/2020 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 127.6 m | R$ 143.2 m | 10.9% | DFP 2019 · 21/12/2020 |
| 2018 | current liabilities (BPP 2.01) | consolidated | R$ 50.4 m | R$ 55.1 m | 8.4% | DFP 2019 · 21/12/2020 |
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.
EPAR3 — 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 10:49 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 10:49 UTC. If this does not match /saude, you are reading a cached copy.