Dados B3 › Restatements
Has JOAO FORTES ENGENHARIA SA - EM RECUPERAÇÃO JUDICIAL (JFEN3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2017, 2018, 2023, 2024 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) |
|---|---|---|---|---|---|---|
| 2011 | financial investments (BPA 1.01.02) | consolidated | R$ 48.9 m | R$ 52.7 m | 7.2% | DFP 2012 · 18/11/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -201.6 m | R$ -208.0 m | 3.1% | DFP 2012 · 18/11/2013 |
| 2011 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 434.4 m | R$ 446.6 m | 2.7% | DFP 2012 · 18/11/2013 |
| 2011 | total assets (BPA 1) | consolidated | R$ 1.80 bn | R$ 1.83 bn | 1.7% | DFP 2012 · 18/11/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 1.80 bn | R$ 1.83 bn | 1.7% | DFP 2012 · 18/11/2013 |
| 2017 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 103.5 m | R$ -7.7 m | 107.4% | DFP 2018 · 07/06/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | consolidated | R$ -60.7 m | R$ -5.8 m | 90.5% | DFP 2018 · 07/06/2019 |
| 2017 | opening equity (DMPL 5.03) | consolidated | R$ 508.0 m | R$ 569.9 m | 10.9% | DFP 2018 · 07/06/2019 |
| 2017 | equity (BPP 2.03) | consolidated | R$ 455.1 m | R$ 510.0 m | 10.8% | DFP 2018 · 07/06/2019 |
| 2017 | closing equity (DMPL 5.07) | consolidated | R$ 455.1 m | R$ 510.0 m | 10.8% | DFP 2018 · 07/06/2019 |
| 2017 | current assets (BPA 1.01) | consolidated | R$ 1.59 bn | R$ 1.75 bn | 8.8% | DFP 2018 · 07/06/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ -67.3 m | R$ -70.8 m | 4.9% | DFP 2018 · 07/06/2019 |
| 2017 | net revenue (DRE 3.01) | consolidated | R$ 165.2 m | R$ 160.5 m | 2.8% | DFP 2018 · 07/06/2019 |
| 2017 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 30.7 m | R$ 31.2 m | 1.7% | DFP 2018 · 07/06/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | consolidated | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | net profit (DRE 3.11) | consolidated | R$ -462.9 m | R$ -470.6 m | 1.6% | DFP 2018 · 07/06/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -440.0 m | R$ -446.6 m | 1.5% | DFP 2018 · 07/06/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ -524.3 m | R$ -532.1 m | 1.5% | DFP 2018 · 07/06/2019 |
| 2017 | total assets (BPA 1) | consolidated | R$ 2.16 bn | R$ 2.18 bn | 1.0% | DFP 2018 · 07/06/2019 |
| 2017 | total liabilities (BPP 2) | consolidated | R$ 2.16 bn | R$ 2.18 bn | 1.0% | DFP 2018 · 07/06/2019 |
| 2017 | cost of goods and services (DRE 3.02) | consolidated | R$ -232.5 m | R$ -231.3 m | 0.5% | DFP 2018 · 07/06/2019 |
| 2018 | income taxes (DRE 3.08) | consolidated | R$ 9.0 m | R$ -24.9 m | 136.3% | DFP 2019 · 08/02/2021 |
| 2018 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 178.6 m | R$ 38.7 m | 78.3% | DFP 2019 · 08/02/2021 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 166.4 m | R$ 62.9 m | 62.2% | DFP 2019 · 08/02/2021 |
| 2018 | equity (BPP 2.03) | consolidated | R$ 260.8 m | R$ 99.2 m | 62.0% | DFP 2019 · 08/02/2021 |
| 2018 | closing equity (DMPL 5.07) | consolidated | R$ 260.8 m | R$ 99.2 m | 62.0% | DFP 2019 · 08/02/2021 |
| 2018 | net revenue (DRE 3.01) | consolidated | R$ 98.8 m | R$ 258.8 m | 61.8% | DFP 2019 · 08/02/2021 |
| 2018 | cost of goods and services (DRE 3.02) | consolidated | R$ -160.8 m | R$ -318.0 m | 49.4% | DFP 2019 · 08/02/2021 |
| 2018 | current liabilities (BPP 2.01) | consolidated | R$ 927.8 m | R$ 1.15 bn | 19.0% | DFP 2019 · 08/02/2021 |
| 2018 | non-controlling interests (BPP 2.03.09) | consolidated | R$ -75.3 m | R$ -83.1 m | 9.3% | DFP 2019 · 08/02/2021 |
| 2018 | current assets (BPA 1.01) | consolidated | R$ 1.41 bn | R$ 1.53 bn | 7.8% | DFP 2019 · 08/02/2021 |
| 2018 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 16.7 m | R$ 15.7 m | 6.0% | DFP 2019 · 08/02/2021 |
| 2018 | net income plus OCI (DMPL 5.05) | consolidated | R$ -427.8 m | R$ -449.6 m | 4.8% | DFP 2019 · 08/02/2021 |
| 2018 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -427.8 m | R$ -449.6 m | 4.8% | DFP 2019 · 08/02/2021 |
| 2018 | profit from continuing operations (DRE 3.09) | consolidated | R$ -427.8 m | R$ -449.6 m | 4.8% | DFP 2019 · 08/02/2021 |
| 2018 | net profit (DRE 3.11) | consolidated | R$ -427.8 m | R$ -449.6 m | 4.8% | DFP 2019 · 08/02/2021 |
| 2018 | gross profit (DRE 3.03) | consolidated | R$ -62.0 m | R$ -59.2 m | 4.5% | DFP 2019 · 08/02/2021 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -406.4 m | R$ -420.7 m | 3.4% | DFP 2019 · 08/02/2021 |
| 2018 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -404.7 m | R$ -392.5 m | 3.0% | DFP 2019 · 08/02/2021 |
| 2018 | total assets (BPA 1) | consolidated | R$ 1.75 bn | R$ 1.81 bn | 2.9% | DFP 2019 · 08/02/2021 |
| 2018 | total liabilities (BPP 2) | consolidated | R$ 1.75 bn | R$ 1.81 bn | 2.9% | DFP 2019 · 08/02/2021 |
| 2018 | profit before taxes (DRE 3.07) | consolidated | R$ -436.8 m | R$ -424.7 m | 2.8% | DFP 2019 · 08/02/2021 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -48.8 m | R$ -61.2 m | 20.3% | DFP 2024 · 28/03/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | consolidated | R$ -52.5 m | R$ -64.9 m | 19.1% | DFP 2024 · 28/03/2025 |
| 2023 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -52.5 m | R$ -64.9 m | 19.1% | DFP 2024 · 28/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | consolidated | R$ -52.5 m | R$ -64.9 m | 19.1% | DFP 2024 · 28/03/2025 |
| 2023 | net profit (DRE 3.11) | consolidated | R$ -52.5 m | R$ -64.9 m | 19.1% | DFP 2024 · 28/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | consolidated | R$ -101.1 m | R$ -113.5 m | 10.9% | DFP 2024 · 28/03/2025 |
| 2023 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 497.6 m | R$ 533.6 m | 6.7% | DFP 2024 · 28/03/2025 |
| 2023 | equity (BPP 2.03) | consolidated | R$ -827.6 m | R$ -863.6 m | 4.2% | DFP 2024 · 28/03/2025 |
| 2023 | closing equity (DMPL 5.07) | consolidated | R$ -827.6 m | R$ -863.6 m | 4.2% | DFP 2024 · 28/03/2025 |
| 2023 | current liabilities (BPP 2.01) | consolidated | R$ 1.10 bn | R$ 1.14 bn | 3.2% | DFP 2024 · 28/03/2025 |
| 2023 | opening equity (DMPL 5.03) | consolidated | R$ -778.0 m | R$ -801.5 m | 2.9% | DFP 2024 · 28/03/2025 |
| 2024 | current liabilities (BPP 2.01) | consolidated | R$ 428.7 m | R$ 653.5 m | 34.4% | DFP 2025 · 30/03/2026 |
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.
JFEN3 — 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 10:07 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 10:07 UTC. If this does not match /saude, you are reading a cached copy.