Dados B3 › Restatements
Has INEPAR S.A. INDUSTRIA E CONSTRUCOES EM RECUPERACAO JUDICIAL (INEP3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2013, 2014, 2020 came back with different figures in the following year's annual filing — 56 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | financial investments (BPA 1.01.02) | consolidated | no value in the file | R$ 147.1 m | — | DFP 2011 · 02/04/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 180.0 m | R$ 32.9 m | 81.7% | DFP 2011 · 02/04/2012 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 232.9 m | R$ -6.2 m | 102.6% | DFP 2013 · 28/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | no value in the file | R$ -143.7 m | — | DFP 2013 · 28/03/2014 |
| 2012 | internal changes in equity (DMPL 5.06) | consolidated | R$ -8.3 m | no value in the file | — | DFP 2013 · 28/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -1.3 m | R$ -9.6 m | 86.6% | DFP 2013 · 28/03/2014 |
| 2012 | financial investments (BPA 1.01.02) | consolidated | R$ 93.0 m | R$ 40.2 m | 56.8% | DFP 2013 · 28/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ -67.2 m | R$ -139.4 m | 51.8% | DFP 2013 · 28/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | consolidated | R$ -75.1 m | R$ -145.0 m | 48.3% | DFP 2013 · 28/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ -76.1 m | R$ -146.1 m | 47.9% | DFP 2013 · 28/03/2014 |
| 2012 | net profit (DRE 3.11) | consolidated | R$ -76.1 m | R$ -146.1 m | 47.9% | DFP 2013 · 28/03/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 347.4 m | R$ 181.9 m | 47.6% | DFP 2013 · 28/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -76.1 m | R$ -143.7 m | 47.0% | DFP 2013 · 28/03/2014 |
| 2012 | equity (BPP 2.03) | consolidated | R$ 548.4 m | R$ 295.2 m | 46.2% | DFP 2013 · 28/03/2014 |
| 2012 | closing equity (DMPL 5.07) | consolidated | R$ 548.4 m | R$ 295.2 m | 46.2% | DFP 2013 · 28/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 102.1 m | R$ 61.4 m | 39.8% | DFP 2013 · 28/03/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 1.87 bn | R$ 1.21 bn | 35.4% | DFP 2013 · 28/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 52.7 m | R$ 34.7 m | 34.1% | DFP 2013 · 28/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.52 bn | R$ -1.02 bn | 32.7% | DFP 2013 · 28/03/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 4.33 bn | R$ 2.97 bn | 31.4% | DFP 2013 · 28/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 4.33 bn | R$ 2.97 bn | 31.4% | DFP 2013 · 28/03/2014 |
| 2012 | opening equity (DMPL 5.03) | consolidated | R$ 633.1 m | R$ 449.9 m | 28.9% | DFP 2013 · 28/03/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 1.59 bn | R$ 1.16 bn | 27.2% | DFP 2013 · 28/03/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -9.0 m | R$ -6.8 m | 24.4% | DFP 2013 · 28/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 719.2 m | R$ 549.3 m | 23.6% | DFP 2013 · 28/03/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 1.93 bn | R$ 1.54 bn | 20.3% | DFP 2013 · 28/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 949.2 m | R$ 870.1 m | 8.3% | DFP 2013 · 28/03/2014 |
| 2013 | equity (BPP 2.03) | consolidated | R$ 103.1 m | R$ -358.2 m | 128.8% | DFP 2014 · 12/05/2015 |
| 2013 | closing equity (DMPL 5.07) | consolidated | R$ 103.1 m | R$ -358.2 m | 128.8% | DFP 2014 · 12/05/2015 |
| 2013 | opening equity (DMPL 5.03) | consolidated | R$ 295.2 m | R$ 56.0 m | 81.0% | DFP 2014 · 12/05/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | consolidated | R$ -187.6 m | R$ -405.3 m | 53.7% | DFP 2014 · 12/05/2015 |
| 2013 | net profit (DRE 3.11) | consolidated | R$ -187.6 m | R$ -405.3 m | 53.7% | DFP 2014 · 12/05/2015 |
| 2013 | net income plus OCI (DMPL 5.05) | consolidated | R$ -192.2 m | R$ -414.3 m | 53.6% | DFP 2014 · 12/05/2015 |
| 2013 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -191.7 m | R$ -409.4 m | 53.2% | DFP 2014 · 12/05/2015 |
| 2013 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -191.7 m | R$ -409.4 m | 53.2% | DFP 2014 · 12/05/2015 |
| 2013 | profit before taxes (DRE 3.07) | consolidated | R$ -208.2 m | R$ -425.9 m | 51.1% | DFP 2014 · 12/05/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -96.1 m | R$ -157.7 m | 39.0% | DFP 2014 · 12/05/2015 |
| 2013 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 915.2 m | R$ 1.30 bn | 29.8% | DFP 2014 · 12/05/2015 |
| 2013 | current liabilities (BPP 2.01) | consolidated | R$ 1.97 bn | R$ 2.36 bn | 16.5% | DFP 2014 · 12/05/2015 |
| 2013 | current assets (BPA 1.01) | consolidated | R$ 1.41 bn | R$ 1.20 bn | 14.5% | DFP 2014 · 12/05/2015 |
| 2013 | total assets (BPA 1) | consolidated | R$ 3.27 bn | R$ 3.20 bn | 2.2% | DFP 2014 · 12/05/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 3.27 bn | R$ 3.20 bn | 2.2% | DFP 2014 · 12/05/2015 |
| 2014 | opening equity (DMPL 5.03) | consolidated | R$ -358.2 m | R$ -726.4 m | 50.7% | DFP 2015 · 16/06/2016 |
| 2014 | equity (BPP 2.03) | consolidated | R$ -1.10 bn | R$ -1.50 bn | 27.0% | DFP 2015 · 16/06/2016 |
| 2014 | closing equity (DMPL 5.07) | consolidated | R$ -1.10 bn | R$ -1.50 bn | 27.0% | DFP 2015 · 16/06/2016 |
| 2014 | net income plus OCI (DMPL 5.05) | consolidated | R$ -739.1 m | R$ -776.8 m | 4.8% | DFP 2015 · 16/06/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | consolidated | R$ -743.8 m | R$ -781.4 m | 4.8% | DFP 2015 · 16/06/2016 |
| 2014 | net profit (DRE 3.11) | consolidated | R$ -743.8 m | R$ -781.4 m | 4.8% | DFP 2015 · 16/06/2016 |
| 2014 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -767.2 m | R$ -804.9 m | 4.7% | DFP 2015 · 16/06/2016 |
| 2014 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -767.2 m | R$ -804.9 m | 4.7% | DFP 2015 · 16/06/2016 |
| 2014 | profit before taxes (DRE 3.07) | consolidated | R$ -800.9 m | R$ -838.5 m | 4.5% | DFP 2015 · 16/06/2016 |
| 2020 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -322.2 m | R$ -268.2 m | 16.8% | DFP 2021 · 29/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | consolidated | R$ -542.8 m | R$ -488.8 m | 10.0% | DFP 2021 · 29/03/2022 |
| 2020 | net profit (DRE 3.11) | consolidated | R$ -542.8 m | R$ -488.8 m | 10.0% | DFP 2021 · 29/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -488.8 m | R$ -542.8 m | 10.0% | DFP 2021 · 29/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | consolidated | R$ -552.6 m | R$ -498.6 m | 9.8% | DFP 2021 · 29/03/2022 |
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.
INEP3 — 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 07:23 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 07:23 UTC. If this does not match /saude, you are reading a cached copy.