Dados B3 › Restatements
Has JHSF PARTICIPAÇÕES SA (JHSF3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2016, 2018, 2022 came back with different figures in the following year's annual filing — 69 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | current liabilities (BPP 2.01) | consolidated | R$ 430.7 m | R$ 422.1 m | 2.0% | DFP 2011 · 26/03/2012 |
| 2010 | total assets (BPA 1) | consolidated | R$ 2.15 bn | R$ 2.13 bn | 0.7% | DFP 2011 · 26/03/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 2.15 bn | R$ 2.13 bn | 0.7% | DFP 2011 · 26/03/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 81.9 m | R$ 38.8 m | 52.6% | DFP 2012 · 27/03/2013 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -31.2 m | R$ -72.7 m | 57.1% | DFP 2013 · 25/03/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ 215.3 m | R$ 355.0 m | 39.3% | DFP 2013 · 25/03/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 182.8 m | R$ 281.0 m | 34.9% | DFP 2013 · 25/03/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 184.2 m | R$ 282.3 m | 34.8% | DFP 2013 · 25/03/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ 184.2 m | R$ 282.3 m | 34.8% | DFP 2013 · 25/03/2014 |
| 2012 | net profit (DRE 3.11) | consolidated | R$ 184.2 m | R$ 282.3 m | 34.8% | DFP 2013 · 25/03/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 263.5 m | R$ 403.1 m | 34.6% | DFP 2013 · 25/03/2014 |
| 2012 | net income plus OCI (DMPL 5.05) | consolidated | R$ 193.6 m | R$ 291.8 m | 33.6% | DFP 2013 · 25/03/2014 |
| 2012 | equity (BPP 2.03) | consolidated | R$ 1.30 bn | R$ 1.92 bn | 32.5% | DFP 2013 · 25/03/2014 |
| 2012 | closing equity (DMPL 5.07) | consolidated | R$ 1.30 bn | R$ 1.92 bn | 32.5% | DFP 2013 · 25/03/2014 |
| 2012 | opening equity (DMPL 5.03) | consolidated | R$ 1.17 bn | R$ 1.69 bn | 31.0% | DFP 2013 · 25/03/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 3.27 bn | R$ 4.28 bn | 23.7% | DFP 2013 · 25/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 3.27 bn | R$ 4.28 bn | 23.7% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 436.3 m | R$ 453.9 m | 3.9% | DFP 2013 · 25/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -462.0 m | R$ -444.4 m | 3.8% | DFP 2013 · 25/03/2014 |
| 2013 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 291.6 m | R$ 298.3 m | 2.2% | DFP 2014 · 12/03/2015 |
| 2013 | current liabilities (BPP 2.01) | consolidated | R$ 510.4 m | R$ 517.1 m | 1.3% | DFP 2014 · 12/03/2015 |
| 2014 | profit from continuing operations (DRE 3.09) | consolidated | R$ 43.1 m | R$ 51.5 m | 16.3% | DFP 2015 · 30/03/2016 |
| 2014 | profit before taxes (DRE 3.07) | consolidated | R$ 101.9 m | R$ 109.2 m | 6.7% | DFP 2015 · 30/03/2016 |
| 2014 | cost of goods and services (DRE 3.02) | consolidated | R$ -316.3 m | R$ -299.3 m | 5.4% | DFP 2015 · 30/03/2016 |
| 2014 | net revenue (DRE 3.01) | consolidated | R$ 602.8 m | R$ 587.5 m | 2.5% | DFP 2015 · 30/03/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 234.3 m | R$ 240.4 m | 2.5% | DFP 2015 · 30/03/2016 |
| 2014 | income taxes (DRE 3.08) | consolidated | R$ -58.8 m | R$ -57.7 m | 1.8% | DFP 2015 · 30/03/2016 |
| 2014 | gross profit (DRE 3.03) | consolidated | R$ 286.5 m | R$ 288.3 m | 0.6% | DFP 2015 · 30/03/2016 |
| 2016 | internal changes in equity (DMPL 5.06) | consolidated | R$ -53.1 m | no value in the file | — | DFP 2017 · 16/04/2018 |
| 2016 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -3.5 m | R$ -45.8 m | 92.4% | DFP 2017 · 16/04/2018 |
| 2016 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -353.9 m | R$ -86.9 m | 75.5% | DFP 2017 · 16/04/2018 |
| 2016 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 12.1 m | R$ 31.5 m | 61.5% | DFP 2017 · 16/04/2018 |
| 2016 | current assets (BPA 1.01) | consolidated | R$ 1.16 bn | R$ 714.5 m | 38.6% | DFP 2017 · 16/04/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -153.3 m | R$ -180.0 m | 14.8% | DFP 2017 · 16/04/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -250.6 m | R$ -258.2 m | 3.0% | DFP 2017 · 16/04/2018 |
| 2016 | net profit (DRE 3.11) | consolidated | R$ -250.6 m | R$ -258.2 m | 3.0% | DFP 2017 · 16/04/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -253.6 m | R$ -260.2 m | 2.5% | DFP 2017 · 16/04/2018 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 609.4 m | R$ 595.1 m | 2.3% | DFP 2017 · 16/04/2018 |
| 2016 | income taxes (DRE 3.08) | consolidated | R$ 54.1 m | R$ 55.3 m | 2.2% | DFP 2017 · 16/04/2018 |
| 2016 | profit before taxes (DRE 3.07) | consolidated | R$ -439.6 m | R$ -448.5 m | 2.0% | DFP 2017 · 16/04/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | consolidated | R$ -385.5 m | R$ -393.1 m | 1.9% | DFP 2017 · 16/04/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | consolidated | R$ -391.2 m | R$ -398.7 m | 1.9% | DFP 2017 · 16/04/2018 |
| 2016 | equity (BPP 2.03) | consolidated | R$ 2.22 bn | R$ 2.18 bn | 1.8% | DFP 2017 · 16/04/2018 |
| 2016 | closing equity (DMPL 5.07) | consolidated | R$ 2.22 bn | R$ 2.18 bn | 1.8% | DFP 2017 · 16/04/2018 |
| 2016 | opening equity (DMPL 5.03) | consolidated | R$ 2.66 bn | R$ 2.62 bn | 1.6% | DFP 2017 · 16/04/2018 |
| 2016 | gross profit (DRE 3.03) | consolidated | R$ 153.4 m | R$ 151.1 m | 1.5% | DFP 2017 · 16/04/2018 |
| 2016 | total assets (BPA 1) | consolidated | R$ 4.75 bn | R$ 4.68 bn | 1.4% | DFP 2017 · 16/04/2018 |
| 2016 | total liabilities (BPP 2) | consolidated | R$ 4.75 bn | R$ 4.68 bn | 1.4% | DFP 2017 · 16/04/2018 |
| 2016 | cost of goods and services (DRE 3.02) | consolidated | R$ -231.1 m | R$ -233.9 m | 1.2% | DFP 2017 · 16/04/2018 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -108.6 m | R$ -118.7 m | 8.5% | DFP 2019 · 13/02/2020 |
| 2022 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ -11.8 m | — | DFP 2023 · 26/03/2024 |
| 2022 | income taxes (DRE 3.08) | consolidated | R$ -80.7 m | R$ -73.7 m | 8.6% | DFP 2023 · 26/03/2024 |
| 2022 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 266.6 m | R$ 255.7 m | 4.1% | DFP 2023 · 26/03/2024 |
| 2022 | opening equity (DMPL 5.03) | consolidated | R$ 4.55 bn | R$ 4.38 bn | 3.7% | DFP 2023 · 26/03/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 618.9 m | R$ 642.3 m | 3.6% | DFP 2023 · 26/03/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 632.1 m | R$ 655.5 m | 3.6% | DFP 2023 · 26/03/2024 |
| 2022 | current assets (BPA 1.01) | consolidated | R$ 3.26 bn | R$ 3.15 bn | 3.4% | DFP 2023 · 26/03/2024 |
| 2022 | equity (BPP 2.03) | consolidated | R$ 5.16 bn | R$ 5.00 bn | 3.0% | DFP 2023 · 26/03/2024 |
| 2022 | closing equity (DMPL 5.07) | consolidated | R$ 5.16 bn | R$ 5.00 bn | 3.0% | DFP 2023 · 26/03/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | R$ 773.9 m | R$ 797.2 m | 2.9% | DFP 2023 · 26/03/2024 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 1.13 bn | R$ 1.16 bn | 2.4% | DFP 2023 · 26/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ 632.1 m | R$ 643.7 m | 1.8% | DFP 2023 · 26/03/2024 |
| 2022 | net profit (DRE 3.11) | consolidated | R$ 632.1 m | R$ 643.7 m | 1.8% | DFP 2023 · 26/03/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 1.90 bn | R$ 1.94 bn | 1.8% | DFP 2023 · 26/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 892.3 m | R$ 907.7 m | 1.7% | DFP 2023 · 26/03/2024 |
| 2022 | total assets (BPA 1) | consolidated | R$ 10.32 bn | R$ 10.20 bn | 1.2% | DFP 2023 · 26/03/2024 |
| 2022 | total liabilities (BPP 2) | consolidated | R$ 10.32 bn | R$ 10.20 bn | 1.2% | DFP 2023 · 26/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -767.4 m | R$ -773.9 m | 0.8% | DFP 2023 · 26/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ 712.8 m | R$ 717.4 m | 0.6% | DFP 2023 · 26/03/2024 |
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.
JHSF3 — 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.