Dados B3 › Restatements
Has COMPANHIA CELG DE PARTICIPAÇÕES - CELGPAR (GPAR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015, 2018, 2019, 2020, 2021, 2023 came back with different figures in the following year's annual filing — 52 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 2.2 m | R$ -86 k | 104.0% | DFP 2011 · 14/06/2012 |
| 2010 | equity (BPP 2.03) | consolidated | R$ -593.9 m | R$ -597.2 m | 0.5% | DFP 2011 · 14/06/2012 |
| 2010 | closing equity (DMPL 5.07) | consolidated | R$ -593.9 m | R$ -597.2 m | 0.5% | DFP 2011 · 14/06/2012 |
| 2010 | opening equity (DMPL 5.03) | consolidated | R$ 188.0 m | R$ 187.0 m | 0.5% | DFP 2011 · 14/06/2012 |
| 2011 | net income plus OCI (DMPL 5.05) | consolidated | R$ -662.3 m | R$ -759.1 m | 12.7% | DFP 2012 · 18/06/2013 |
| 2011 | closing equity (DMPL 5.07) | consolidated | R$ -1.26 bn | R$ -1.36 bn | 7.1% | DFP 2012 · 18/06/2013 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 3.6 m | R$ 833 k | 76.7% | DFP 2013 · 28/03/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -583 k | R$ -160 k | 72.6% | DFP 2013 · 28/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 41.3 m | R$ 15.3 m | 63.0% | DFP 2013 · 28/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 1.4 m | R$ 912 k | 34.7% | DFP 2013 · 28/03/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 25.7 m | R$ 17.4 m | 32.5% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 71.2 m | R$ 59.2 m | 16.9% | DFP 2013 · 28/03/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 459.6 m | R$ 419.8 m | 8.7% | DFP 2013 · 28/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 459.6 m | R$ 419.8 m | 8.7% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -45.5 m | R$ -41.8 m | 8.1% | DFP 2013 · 28/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | consolidated | R$ 43.8 m | R$ 41.1 m | 6.1% | DFP 2013 · 28/03/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 115.3 m | R$ 110.6 m | 4.0% | DFP 2013 · 28/03/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 1.09 bn | R$ 1.08 bn | 0.8% | DFP 2013 · 28/03/2014 |
| 2014 | current liabilities (BPP 2.01) | consolidated | R$ 23.5 m | R$ 20.5 m | 13.0% | DFP 2015 · 28/03/2016 |
| 2014 | gross profit (DRE 3.03) | consolidated | R$ 11.5 m | R$ 10.7 m | 6.8% | DFP 2015 · 28/03/2016 |
| 2014 | net revenue (DRE 3.01) | consolidated | R$ 52.1 m | R$ 50.8 m | 2.4% | DFP 2015 · 28/03/2016 |
| 2014 | cost of goods and services (DRE 3.02) | consolidated | R$ -40.6 m | R$ -40.1 m | 1.1% | DFP 2015 · 28/03/2016 |
| 2014 | current assets (BPA 1.01) | consolidated | R$ 225.5 m | R$ 223.6 m | 0.8% | DFP 2015 · 28/03/2016 |
| 2015 | current assets (BPA 1.01) | consolidated | R$ 205.4 m | R$ 206.8 m | 0.7% | DFP 2016 · 28/03/2017 |
| 2018 | total assets (BPA 1) | consolidated | R$ 1.34 bn | R$ 1.32 bn | 0.9% | DFP 2019 · 17/04/2020 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 1.34 bn | R$ 1.32 bn | 0.9% | DFP 2019 · 17/04/2020 |
| 2018 | equity (BPP 2.03) | consolidated | R$ -1.71 bn | R$ -1.73 bn | 0.7% | DFP 2019 · 17/04/2020 |
| 2019 | total assets (BPA 1) | consolidated | R$ 1.43 bn | R$ 1.88 bn | 24.0% | DFP 2020 · 31/03/2021 |
| 2019 | total liabilities (BPP 2) | consolidated | R$ 1.43 bn | R$ 1.88 bn | 24.0% | DFP 2020 · 31/03/2021 |
| 2019 | current assets (BPA 1.01) | consolidated | R$ 426.4 m | R$ 365.7 m | 14.2% | DFP 2020 · 31/03/2021 |
| 2019 | equity (BPP 2.03) | consolidated | R$ -1.66 bn | R$ -1.43 bn | 14.1% | DFP 2020 · 31/03/2021 |
| 2020 | equity (BPP 2.03) | consolidated | R$ 1.42 bn | R$ 1.46 bn | 2.5% | DFP 2021 · 20/04/2022 |
| 2021 | total assets (BPA 1) | consolidated | R$ 2.23 bn | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | current assets (BPA 1.01) | consolidated | R$ 485.8 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 2.7 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | financial investments (BPA 1.01.02) | consolidated | R$ 255.2 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | total liabilities (BPP 2) | consolidated | R$ 2.23 bn | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | current liabilities (BPP 2.01) | consolidated | R$ 119.1 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 12.1 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 85.1 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | equity (BPP 2.03) | consolidated | R$ 1.59 bn | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | net revenue (DRE 3.01) | consolidated | R$ 270.9 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -57.9 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 213.0 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 221.3 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | profit before taxes (DRE 3.07) | consolidated | R$ 221.2 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | income taxes (DRE 3.08) | consolidated | R$ -70.1 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | consolidated | R$ 151.0 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | net profit (DRE 3.11) | consolidated | R$ 169.8 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 169.8 m | no value in the file | — | DFP 2022 · 28/03/2023 |
| 2023 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 6.9 m | R$ 9.7 m | 28.8% | DFP 2024 · 02/04/2025 |
| 2023 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 14.2 m | R$ 17.0 m | 16.4% | DFP 2024 · 02/04/2025 |
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.
GPAR3 — 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 11:32 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 11:32 UTC. If this does not match /saude, you are reading a cached copy.