Dados B3 › Restatements
Has GENERAL SHOPPING E OUTLETS DO BRASIL BRASIL S.A. (GSHP3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2013 came back with different figures in the following year's annual filing — 18 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | consolidated | R$ 1.28 bn | R$ 1.27 bn | 1.0% | DFP 2012 · 04/04/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 1.28 bn | R$ 1.27 bn | 1.0% | DFP 2012 · 04/04/2013 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 157.2 m | R$ 163.3 m | 3.8% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -38.0 m | R$ -37.4 m | 1.5% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 182.4 m | R$ 181.3 m | 0.6% | DFP 2013 · 28/03/2014 |
| 2013 | equity (BPP 2.03) | consolidated | R$ 125.3 m | R$ 1.52 bn | 91.8% | DFP 2014 · 30/03/2015 |
| 2013 | closing equity (DMPL 5.07) | consolidated | R$ 125.3 m | R$ 1.52 bn | 91.8% | DFP 2014 · 30/03/2015 |
| 2013 | opening equity (DMPL 5.03) | consolidated | R$ 242.9 m | R$ 1.65 bn | 85.3% | DFP 2014 · 30/03/2015 |
| 2013 | total assets (BPA 1) | consolidated | R$ 2.24 bn | R$ 3.69 bn | 39.4% | DFP 2014 · 30/03/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 2.24 bn | R$ 3.69 bn | 39.4% | DFP 2014 · 30/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | consolidated | R$ -47.6 m | R$ -30.9 m | 35.2% | DFP 2014 · 30/03/2015 |
| 2013 | income taxes (DRE 3.08) | consolidated | R$ -27.7 m | R$ -36.0 m | 23.2% | DFP 2014 · 30/03/2015 |
| 2013 | gross profit (DRE 3.03) | consolidated | R$ 172.0 m | R$ 188.7 m | 8.9% | DFP 2014 · 30/03/2015 |
| 2013 | net income plus OCI (DMPL 5.05) | consolidated | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | consolidated | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | net profit (DRE 3.11) | consolidated | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
| 2013 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -117.6 m | R$ -126.4 m | 7.0% | DFP 2014 · 30/03/2015 |
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.
GSHP3 — 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 07:15 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 07:15 UTC. If this does not match /saude, you are reading a cached copy.