Dados B3 › Restatements
Has EVEN CONSTRUTORA E INCORPORADORA S/A (EVEN3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2014, 2016, 2017, 2018, 2019, 2021, 2023 came back with different figures in the following year's annual filing — 65 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | current liabilities (BPP 2.01) | consolidated | R$ 1.07 bn | R$ 961.6 m | 9.8% | DFP 2011 · 27/03/2012 |
| 2010 | total assets (BPA 1) | consolidated | R$ 3.22 bn | R$ 3.06 bn | 4.9% | DFP 2011 · 27/03/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 3.22 bn | R$ 3.06 bn | 4.9% | DFP 2011 · 27/03/2012 |
| 2010 | current assets (BPA 1.01) | consolidated | R$ 2.59 bn | R$ 2.54 bn | 1.7% | DFP 2011 · 27/03/2012 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 82.2 m | R$ -18.9 m | 123.1% | DFP 2013 · 24/02/2014 |
| 2012 | non-controlling interests (BPP 2.03.09) | consolidated | no value in the file | R$ 354.1 m | — | DFP 2013 · 24/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 38.5 m | R$ 61.6 m | 37.6% | DFP 2013 · 24/02/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -59.9 m | R$ -84.3 m | 28.9% | DFP 2013 · 24/02/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | consolidated | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | net profit (DRE 3.11) | consolidated | R$ 270.6 m | R$ 360.9 m | 25.0% | DFP 2013 · 24/02/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ 317.8 m | R$ 415.1 m | 23.4% | DFP 2013 · 24/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 326.3 m | R$ 416.9 m | 21.7% | DFP 2013 · 24/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 308.8 m | R$ 390.2 m | 20.9% | DFP 2013 · 24/02/2014 |
| 2012 | financial investments (BPA 1.01.02) | consolidated | R$ 433.3 m | R$ 515.1 m | 15.9% | DFP 2013 · 24/02/2014 |
| 2012 | equity (BPP 2.03) | consolidated | R$ 1.81 bn | R$ 2.12 bn | 15.0% | DFP 2013 · 24/02/2014 |
| 2012 | closing equity (DMPL 5.07) | consolidated | R$ 1.81 bn | R$ 2.12 bn | 15.0% | DFP 2013 · 24/02/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.55 bn | R$ -1.80 bn | 14.1% | DFP 2013 · 24/02/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 2.16 bn | R$ 2.51 bn | 13.9% | DFP 2013 · 24/02/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 3.77 bn | R$ 4.37 bn | 13.7% | DFP 2013 · 24/02/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 3.77 bn | R$ 4.37 bn | 13.7% | DFP 2013 · 24/02/2014 |
| 2012 | opening equity (DMPL 5.03) | consolidated | R$ 1.59 bn | R$ 1.85 bn | 13.7% | DFP 2013 · 24/02/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 615.9 m | R$ 711.2 m | 13.4% | DFP 2013 · 24/02/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -47.2 m | R$ -54.1 m | 12.8% | DFP 2013 · 24/02/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 765.0 m | R$ 868.2 m | 11.9% | DFP 2013 · 24/02/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 3.25 bn | R$ 3.58 bn | 9.2% | DFP 2013 · 24/02/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 1.14 bn | R$ 1.25 bn | 8.6% | DFP 2013 · 24/02/2014 |
| 2014 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 195.3 m | R$ 69.9 m | 64.2% | DFP 2015 · 30/03/2016 |
| 2016 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -63.1 m | R$ -10.3 m | 83.8% | DFP 2017 · 26/03/2018 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 220.2 m | R$ 153.7 m | 30.2% | DFP 2018 · 28/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ -305.8 m | R$ -261.2 m | 14.6% | DFP 2018 · 28/03/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | consolidated | R$ -343.4 m | R$ -298.8 m | 13.0% | DFP 2018 · 28/03/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -343.4 m | R$ -298.8 m | 13.0% | DFP 2018 · 28/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ -343.4 m | R$ -298.8 m | 13.0% | DFP 2018 · 28/03/2019 |
| 2017 | net profit (DRE 3.11) | consolidated | R$ -343.4 m | R$ -298.8 m | 13.0% | DFP 2018 · 28/03/2019 |
| 2017 | net revenue (DRE 3.01) | consolidated | R$ 1.58 bn | R$ 1.39 bn | 12.6% | DFP 2018 · 28/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -368.6 m | R$ -324.0 m | 12.1% | DFP 2018 · 28/03/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -378.7 m | R$ -336.9 m | 11.0% | DFP 2018 · 28/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.36 bn | R$ -1.23 bn | 9.7% | DFP 2018 · 28/03/2019 |
| 2017 | opening equity (DMPL 5.03) | consolidated | R$ 2.42 bn | R$ 2.36 bn | 2.6% | DFP 2018 · 28/03/2019 |
| 2017 | current liabilities (BPP 2.01) | consolidated | R$ 1.45 bn | R$ 1.48 bn | 2.2% | DFP 2018 · 28/03/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 248.4 m | R$ 244.5 m | 1.6% | DFP 2018 · 28/03/2019 |
| 2017 | equity (BPP 2.03) | consolidated | R$ 2.01 bn | R$ 1.99 bn | 0.9% | DFP 2018 · 28/03/2019 |
| 2017 | closing equity (DMPL 5.07) | consolidated | R$ 2.01 bn | R$ 1.99 bn | 0.9% | DFP 2018 · 28/03/2019 |
| 2018 | current liabilities (BPP 2.01) | consolidated | R$ 1.40 bn | R$ 1.50 bn | 6.7% | DFP 2019 · 30/03/2020 |
| 2018 | total assets (BPA 1) | consolidated | R$ 4.74 bn | R$ 4.84 bn | 2.1% | DFP 2019 · 30/03/2020 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 4.74 bn | R$ 4.84 bn | 2.1% | DFP 2019 · 30/03/2020 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 170.3 m | R$ 238.2 m | 28.5% | DFP 2020 · 18/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ 142.7 m | R$ 192.1 m | 25.7% | DFP 2020 · 18/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ 182.8 m | R$ 229.8 m | 20.5% | DFP 2020 · 18/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.44 bn | R$ -1.35 bn | 5.8% | DFP 2020 · 18/03/2021 |
| 2019 | income taxes (DRE 3.08) | consolidated | R$ -40.0 m | R$ -37.8 m | 5.6% | DFP 2020 · 18/03/2021 |
| 2019 | net revenue (DRE 3.01) | consolidated | R$ 1.91 bn | R$ 1.85 bn | 3.5% | DFP 2020 · 18/03/2021 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 475.8 m | R$ 491.9 m | 3.3% | DFP 2020 · 18/03/2021 |
| 2021 | current liabilities (BPP 2.01) | consolidated | R$ 2.32 bn | R$ 1.82 bn | 21.2% | DFP 2022 · 28/03/2023 |
| 2023 | profit from continuing operations (DRE 3.09) | consolidated | R$ 341.3 m | R$ 189.3 m | 44.5% | DFP 2024 · 27/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | consolidated | R$ 414.2 m | R$ 231.8 m | 44.0% | DFP 2024 · 27/03/2025 |
| 2023 | income taxes (DRE 3.08) | consolidated | R$ -72.9 m | R$ -42.5 m | 41.7% | DFP 2024 · 27/03/2025 |
| 2023 | cost of goods and services (DRE 3.02) | consolidated | R$ -2.33 bn | R$ -1.39 bn | 40.4% | DFP 2024 · 27/03/2025 |
| 2023 | net revenue (DRE 3.01) | consolidated | R$ 2.97 bn | R$ 1.79 bn | 39.8% | DFP 2024 · 27/03/2025 |
| 2023 | gross profit (DRE 3.03) | consolidated | R$ 646.6 m | R$ 402.9 m | 37.7% | DFP 2024 · 27/03/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 292.6 m | R$ 195.9 m | 33.0% | DFP 2024 · 27/03/2025 |
| 2023 | net profit (DRE 3.11) | consolidated | R$ 341.3 m | R$ 231.6 m | 32.1% | DFP 2024 · 27/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -491.8 m | R$ -456.8 m | 7.1% | DFP 2024 · 27/03/2025 |
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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
EVEN3 — 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 07:14 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 07:14 UTC. If this does not match /saude, you are reading a cached copy.