Dados B3 › Restatements
Has HAPVIDA PARTICIPAÇÕES E INVESTIMENTOS S.A. (HAPV3) ever restated its financial statements? In which years?
Yes: the statements for 2017, 2019, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 40 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2017 | current assets (BPA 1.01) | consolidated | R$ 1.52 bn | R$ 1.24 bn | 18.4% | DFP 2018 · 14/03/2019 |
| 2017 | current liabilities (BPP 2.01) | consolidated | R$ 1.82 bn | R$ 1.54 bn | 15.3% | DFP 2018 · 14/03/2019 |
| 2017 | total assets (BPA 1) | consolidated | R$ 2.61 bn | R$ 2.34 bn | 10.7% | DFP 2018 · 14/03/2019 |
| 2017 | total liabilities (BPP 2) | consolidated | R$ 2.61 bn | R$ 2.34 bn | 10.7% | DFP 2018 · 14/03/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 1.61 bn | R$ 1.59 bn | 1.4% | DFP 2018 · 14/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | consolidated | R$ -2.24 bn | R$ -2.26 bn | 1.0% | DFP 2018 · 14/03/2019 |
| 2019 | current assets (BPA 1.01) | consolidated | R$ 2.16 bn | R$ 2.22 bn | 2.5% | DFP 2020 · 23/03/2021 |
| 2021 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 212.4 m | R$ 251.5 m | 15.5% | DFP 2022 · 28/02/2023 |
| 2021 | total assets (BPA 1) | consolidated | R$ 21.03 bn | R$ 21.36 bn | 1.5% | DFP 2022 · 28/02/2023 |
| 2021 | total liabilities (BPP 2) | consolidated | R$ 21.03 bn | R$ 21.36 bn | 1.5% | DFP 2022 · 28/02/2023 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 5.66 bn | R$ -1.1 m | 100.0% | DFP 2023 · 13/05/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | no value in the file | R$ -1.72 bn | — | DFP 2023 · 13/05/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -155.9 m | R$ -1.73 bn | 91.0% | DFP 2023 · 13/05/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -775.8 m | R$ -1.72 bn | 54.8% | DFP 2023 · 13/05/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ -775.8 m | R$ -1.72 bn | 54.8% | DFP 2023 · 13/05/2024 |
| 2022 | net profit (DRE 3.11) | consolidated | R$ -775.8 m | R$ -1.72 bn | 54.8% | DFP 2023 · 13/05/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | R$ -818.0 m | R$ -1.76 bn | 53.5% | DFP 2023 · 13/05/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ -1.45 bn | R$ -2.88 bn | 49.7% | DFP 2023 · 13/05/2024 |
| 2022 | income taxes (DRE 3.08) | consolidated | R$ 672.0 m | R$ 1.16 bn | 41.9% | DFP 2023 · 13/05/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -18.09 bn | R$ -23.81 bn | 24.0% | DFP 2023 · 13/05/2024 |
| 2022 | current liabilities (BPP 2.01) | consolidated | R$ 7.47 bn | R$ 6.59 bn | 11.8% | DFP 2023 · 13/05/2024 |
| 2022 | opening equity (DMPL 5.03) | consolidated | R$ 10.57 bn | R$ 11.70 bn | 9.6% | DFP 2023 · 13/05/2024 |
| 2022 | current assets (BPA 1.01) | consolidated | R$ 7.93 bn | R$ 7.60 bn | 4.2% | DFP 2023 · 13/05/2024 |
| 2022 | total assets (BPA 1) | consolidated | R$ 73.21 bn | R$ 71.86 bn | 1.9% | DFP 2023 · 13/05/2024 |
| 2022 | total liabilities (BPP 2) | consolidated | R$ 73.21 bn | R$ 71.86 bn | 1.9% | DFP 2023 · 13/05/2024 |
| 2023 | profit before taxes (DRE 3.07) | consolidated | R$ -701.2 m | R$ -544.1 m | 22.4% | DFP 2024 · 19/03/2025 |
| 2023 | income taxes (DRE 3.08) | consolidated | R$ -56.8 m | R$ -71.2 m | 20.2% | DFP 2024 · 19/03/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | consolidated | R$ -731.0 m | R$ -588.2 m | 19.5% | DFP 2024 · 19/03/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -757.4 m | R$ -614.6 m | 18.9% | DFP 2024 · 19/03/2025 |
| 2023 | net profit (DRE 3.11) | consolidated | R$ -757.4 m | R$ -614.6 m | 18.9% | DFP 2024 · 19/03/2025 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -757.9 m | R$ -615.2 m | 18.8% | DFP 2024 · 19/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | consolidated | R$ -758.1 m | R$ -615.3 m | 18.8% | DFP 2024 · 19/03/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.17 bn | R$ 1.27 bn | 7.9% | DFP 2024 · 19/03/2025 |
| 2023 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 1.05 bn | R$ 972.0 m | 7.4% | DFP 2024 · 19/03/2025 |
| 2023 | current liabilities (BPP 2.01) | consolidated | R$ 6.67 bn | R$ 6.25 bn | 6.4% | DFP 2024 · 19/03/2025 |
| 2023 | gross profit (DRE 3.03) | consolidated | R$ 3.04 bn | R$ 3.18 bn | 4.5% | DFP 2024 · 19/03/2025 |
| 2023 | equity (BPP 2.03) | consolidated | R$ 49.26 bn | R$ 49.68 bn | 0.9% | DFP 2024 · 19/03/2025 |
| 2023 | closing equity (DMPL 5.07) | consolidated | R$ 49.26 bn | R$ 49.68 bn | 0.9% | DFP 2024 · 19/03/2025 |
| 2023 | opening equity (DMPL 5.03) | consolidated | R$ 48.94 bn | R$ 49.30 bn | 0.7% | DFP 2024 · 19/03/2025 |
| 2023 | net revenue (DRE 3.01) | consolidated | R$ 27.77 bn | R$ 27.95 bn | 0.6% | DFP 2024 · 19/03/2025 |
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.
HAPV3 — 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 09:27 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 09:27 UTC. If this does not match /saude, you are reading a cached copy.