Dados B3 › Restatements
Has HYPERA S/A (HYPE3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2014, 2016, 2017, 2018 came back with different figures in the following year's annual filing — 37 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | internal changes in equity (DMPL 5.06) | consolidated | R$ -90.7 m | R$ -15.1 m | 83.3% | DFP 2011 · 10/03/2012 |
| 2010 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.35 bn | R$ -1.14 bn | 16.0% | DFP 2011 · 10/03/2012 |
| 2010 | net revenue (DRE 3.01) | consolidated | R$ 3.16 bn | R$ 2.79 bn | 11.6% | DFP 2011 · 10/03/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | consolidated | R$ 261.9 m | R$ 233.3 m | 10.9% | DFP 2011 · 10/03/2012 |
| 2010 | profit before taxes (DRE 3.07) | consolidated | R$ 428.7 m | R$ 385.4 m | 10.1% | DFP 2011 · 10/03/2012 |
| 2010 | income taxes (DRE 3.08) | consolidated | R$ -166.8 m | R$ -152.1 m | 8.8% | DFP 2011 · 10/03/2012 |
| 2010 | gross profit (DRE 3.03) | consolidated | R$ 1.81 bn | R$ 1.66 bn | 8.4% | DFP 2011 · 10/03/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 612.0 m | R$ 568.6 m | 7.1% | DFP 2011 · 10/03/2012 |
| 2010 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 1.42 bn | R$ 1.34 bn | 5.3% | DFP 2011 · 10/03/2012 |
| 2014 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.70 bn | R$ -676.2 m | 60.2% | DFP 2015 · 26/02/2016 |
| 2014 | net revenue (DRE 3.01) | consolidated | R$ 4.68 bn | R$ 2.77 bn | 40.9% | DFP 2015 · 26/02/2016 |
| 2014 | gross profit (DRE 3.03) | consolidated | R$ 2.98 bn | R$ 2.09 bn | 29.9% | DFP 2015 · 26/02/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | consolidated | R$ 412.2 m | R$ 337.9 m | 18.0% | DFP 2015 · 26/02/2016 |
| 2014 | profit before taxes (DRE 3.07) | consolidated | R$ 493.3 m | R$ 405.4 m | 17.8% | DFP 2015 · 26/02/2016 |
| 2014 | income taxes (DRE 3.08) | consolidated | R$ -81.1 m | R$ -67.5 m | 16.8% | DFP 2015 · 26/02/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 910.1 m | R$ 816.7 m | 10.3% | DFP 2015 · 26/02/2016 |
| 2016 | income taxes (DRE 3.08) | consolidated | R$ -202.4 m | R$ -188.3 m | 6.9% | DFP 2017 · 23/02/2018 |
| 2016 | profit before taxes (DRE 3.07) | consolidated | R$ 876.8 m | R$ 835.5 m | 4.7% | DFP 2017 · 23/02/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | consolidated | R$ 674.5 m | R$ 647.2 m | 4.0% | DFP 2017 · 23/02/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.07 bn | R$ 1.03 bn | 3.9% | DFP 2017 · 23/02/2018 |
| 2016 | current assets (BPA 1.01) | consolidated | R$ 5.35 bn | R$ 5.21 bn | 2.6% | DFP 2017 · 23/02/2018 |
| 2016 | gross profit (DRE 3.03) | consolidated | R$ 2.44 bn | R$ 2.39 bn | 1.9% | DFP 2017 · 23/02/2018 |
| 2016 | net revenue (DRE 3.01) | consolidated | R$ 3.29 bn | R$ 3.23 bn | 1.8% | DFP 2017 · 23/02/2018 |
| 2016 | cost of goods and services (DRE 3.02) | consolidated | R$ -846.8 m | R$ -833.3 m | 1.6% | DFP 2017 · 23/02/2018 |
| 2016 | opening equity (DMPL 5.03) | consolidated | R$ 8.03 bn | R$ 7.93 bn | 1.3% | DFP 2017 · 23/02/2018 |
| 2016 | equity (BPP 2.03) | consolidated | R$ 8.81 bn | R$ 8.71 bn | 1.2% | DFP 2017 · 23/02/2018 |
| 2016 | closing equity (DMPL 5.07) | consolidated | R$ 8.81 bn | R$ 8.71 bn | 1.2% | DFP 2017 · 23/02/2018 |
| 2016 | total assets (BPA 1) | consolidated | R$ 11.49 bn | R$ 11.38 bn | 0.9% | DFP 2017 · 23/02/2018 |
| 2016 | total liabilities (BPP 2) | consolidated | R$ 11.49 bn | R$ 11.38 bn | 0.9% | DFP 2017 · 23/02/2018 |
| 2017 | financial investments (BPA 1.01.02) | consolidated | no value in the file | R$ 1.51 bn | — | DFP 2018 · 21/02/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 1.52 bn | R$ 9.7 m | 99.4% | DFP 2018 · 21/02/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 2.71 bn | R$ 2.57 bn | 5.1% | DFP 2018 · 21/02/2019 |
| 2017 | net revenue (DRE 3.01) | consolidated | R$ 3.64 bn | R$ 3.50 bn | 3.8% | DFP 2018 · 21/02/2019 |
| 2018 | financial investments (BPA 1.01.02) | consolidated | R$ 1.63 bn | no value in the file | — | DFP 2019 · 06/03/2020 |
| 2018 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 14.6 m | R$ 1.65 bn | 99.1% | DFP 2019 · 06/03/2020 |
| 2018 | current assets (BPA 1.01) | consolidated | R$ 4.32 bn | R$ 4.26 bn | 1.3% | DFP 2019 · 06/03/2020 |
| 2018 | current liabilities (BPP 2.01) | consolidated | R$ 1.42 bn | R$ 1.41 bn | 0.9% | DFP 2019 · 06/03/2020 |
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.
HYPE3 — company page · all restatements in the base
Numbers on this page are live. Data version 2026-09-27-reapresentacao-agreg · page generated 2026-09-28 06:08 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 2026-09-28 06:08 UTC. If this does not match /saude, you are reading a cached copy.