Dados B3 › Restatements
Has JSL S.A. (JSLG3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2016, 2019, 2022, 2023 came back with different figures in the following year's annual filing — 21 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 290.4 m | R$ 189.9 m | 34.6% | DFP 2011 · 28/06/2012 |
| 2010 | total assets (BPA 1) | consolidated | R$ 2.93 bn | R$ 2.88 bn | 1.8% | DFP 2011 · 28/06/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 2.93 bn | R$ 2.88 bn | 1.8% | DFP 2011 · 28/06/2012 |
| 2011 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -26.6 m | R$ -28.5 m | 6.7% | DFP 2012 · 17/07/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 684.8 m | R$ 698.3 m | 1.9% | DFP 2013 · 26/02/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 1.38 bn | R$ 1.37 bn | 0.5% | DFP 2013 · 26/02/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 686.0 m | R$ 509.9 m | 25.7% | DFP 2014 · 11/02/2015 |
| 2014 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 542.0 m | R$ -354.2 m | 165.3% | DFP 2015 · 03/03/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 703.9 m | R$ 1.08 bn | 35.0% | DFP 2015 · 03/03/2016 |
| 2016 | cost of goods and services (DRE 3.02) | consolidated | R$ -5.44 bn | R$ -5.23 bn | 4.0% | DFP 2017 · 29/03/2018 |
| 2016 | net revenue (DRE 3.01) | consolidated | R$ 6.74 bn | R$ 6.52 bn | 3.2% | DFP 2017 · 29/03/2018 |
| 2019 | income taxes (DRE 3.08) | consolidated | R$ -112.5 m | R$ 12.7 m | 111.3% | DFP 2020 · 08/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ 431.1 m | R$ 15.5 m | 96.4% | DFP 2020 · 08/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ 318.6 m | R$ 28.2 m | 91.1% | DFP 2020 · 08/03/2021 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 2.06 bn | R$ 412.8 m | 80.0% | DFP 2020 · 08/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.20 bn | R$ 284.0 m | 76.3% | DFP 2020 · 08/03/2021 |
| 2019 | net revenue (DRE 3.01) | consolidated | R$ 9.69 bn | R$ 3.10 bn | 68.0% | DFP 2020 · 08/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | consolidated | R$ -7.63 bn | R$ -2.69 bn | 64.7% | DFP 2020 · 08/03/2021 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 755.3 m | R$ 711.1 m | 5.9% | DFP 2023 · 19/03/2024 |
| 2023 | non-controlling interests (BPP 2.03.09) | consolidated | R$ -12.1 m | no value in the file | — | DFP 2024 · 24/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -1.32 bn | R$ -1.21 bn | 7.7% | DFP 2024 · 24/03/2025 |
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.
JSLG3 — 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 07:15 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 07:15 UTC. If this does not match /saude, you are reading a cached copy.