Dados B3 › Restatements
Has COMPANHIIA HABITASUL DE PARTICIPAÇÕES (HBTS5) ever restated its financial statements? In which years?
Yes: the statements for 2013, 2019, 2020, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 17 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2013 | total assets (BPA 1) | consolidated | R$ 1.32 bn | R$ 1.31 bn | 1.2% | DFP 2014 · 30/03/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 1.32 bn | R$ 1.31 bn | 1.2% | DFP 2014 · 30/03/2015 |
| 2019 | cost of goods and services (DRE 3.02) | consolidated | R$ -8.6 m | R$ -4.2 m | 50.6% | DFP 2020 · 29/03/2021 |
| 2019 | net revenue (DRE 3.01) | consolidated | R$ -6.8 m | R$ -12.4 m | 44.8% | DFP 2020 · 29/03/2021 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ -15.4 m | R$ -16.6 m | 7.3% | DFP 2020 · 29/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ -103.0 m | R$ -100.8 m | 2.1% | DFP 2020 · 29/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ -122.5 m | R$ -120.2 m | 1.9% | DFP 2020 · 29/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -114.0 m | R$ -111.9 m | 1.8% | DFP 2020 · 29/03/2021 |
| 2019 | income taxes (DRE 3.08) | consolidated | R$ 19.5 m | R$ 19.4 m | 0.6% | DFP 2020 · 29/03/2021 |
| 2020 | financial investments (BPA 1.01.02) | consolidated | no value in the file | R$ 12.1 m | — | DFP 2021 · 28/03/2022 |
| 2020 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 13.5 m | R$ 1.4 m | 89.7% | DFP 2021 · 28/03/2022 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 158.8 m | R$ 46.7 m | 70.6% | DFP 2023 · 22/03/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 169.7 m | R$ 57.5 m | 66.1% | DFP 2023 · 22/03/2024 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -39.6 m | R$ -77.1 m | 48.5% | DFP 2023 · 22/03/2024 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -45.1 m | R$ -41.4 m | 8.2% | DFP 2024 · 20/03/2025 |
| 2024 | total assets (BPA 1) | consolidated | R$ 1.59 bn | R$ 1.64 bn | 3.0% | DFP 2025 · 23/03/2026 |
| 2024 | total liabilities (BPP 2) | consolidated | R$ 1.59 bn | R$ 1.64 bn | 3.0% | DFP 2025 · 23/03/2026 |
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.
HBTS5 — 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 12:40 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 12:40 UTC. If this does not match /saude, you are reading a cached copy.