Dados B3 › Restatements
Has LUPATECH S.A. (LUPA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2016, 2017, 2018, 2020, 2022, 2023 came back with different figures in the following year's annual filing — 82 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 18.7 m | R$ 27.9 m | 33.2% | DFP 2011 · 02/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | consolidated | R$ -73.2 m | R$ -61.8 m | 15.5% | DFP 2011 · 02/04/2012 |
| 2010 | cost of goods and services (DRE 3.02) | consolidated | R$ -435.3 m | R$ -371.3 m | 14.7% | DFP 2011 · 02/04/2012 |
| 2010 | income taxes (DRE 3.08) | consolidated | R$ 3.0 m | R$ 3.6 m | 14.6% | DFP 2011 · 02/04/2012 |
| 2010 | profit before taxes (DRE 3.07) | consolidated | R$ -76.2 m | R$ -65.4 m | 14.2% | DFP 2011 · 02/04/2012 |
| 2010 | net revenue (DRE 3.01) | consolidated | R$ 581.6 m | R$ 515.3 m | 11.4% | DFP 2011 · 02/04/2012 |
| 2010 | gross profit (DRE 3.03) | consolidated | R$ 146.3 m | R$ 144.0 m | 1.6% | DFP 2011 · 02/04/2012 |
| 2011 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -12.9 m | R$ 2.3 m | 117.9% | DFP 2012 · 29/03/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 10.9 m | R$ 9.9 m | 9.2% | DFP 2012 · 29/03/2013 |
| 2011 | profit before taxes (DRE 3.07) | consolidated | R$ -211.7 m | R$ -196.2 m | 7.3% | DFP 2012 · 29/03/2013 |
| 2011 | profit from continuing operations (DRE 3.09) | consolidated | R$ -231.4 m | R$ -215.3 m | 7.0% | DFP 2012 · 29/03/2013 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ 167.8 m | R$ 157.6 m | 6.1% | DFP 2012 · 29/03/2013 |
| 2011 | net revenue (DRE 3.01) | consolidated | R$ 574.0 m | R$ 542.2 m | 5.5% | DFP 2012 · 29/03/2013 |
| 2011 | cost of goods and services (DRE 3.02) | consolidated | R$ -406.2 m | R$ -384.5 m | 5.3% | DFP 2012 · 29/03/2013 |
| 2011 | total assets (BPA 1) | consolidated | R$ 1.50 bn | R$ 1.45 bn | 3.6% | DFP 2012 · 29/03/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 1.50 bn | R$ 1.45 bn | 3.6% | DFP 2012 · 29/03/2013 |
| 2011 | income taxes (DRE 3.08) | consolidated | R$ -19.8 m | R$ -19.1 m | 3.5% | DFP 2012 · 29/03/2013 |
| 2012 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 3.0 m | no value in the file | — | DFP 2013 · 22/04/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 66.1 m | R$ 57.3 m | 13.2% | DFP 2013 · 22/04/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 524.0 m | R$ 461.4 m | 12.0% | DFP 2013 · 22/04/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -509.6 m | R$ -455.2 m | 10.7% | DFP 2013 · 22/04/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 619.7 m | R$ 561.5 m | 9.4% | DFP 2013 · 22/04/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -302.3 m | R$ -275.2 m | 9.0% | DFP 2013 · 22/04/2014 |
| 2012 | profit before taxes (DRE 3.07) | consolidated | R$ -523.2 m | R$ -489.8 m | 6.4% | DFP 2013 · 22/04/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -76.7 m | R$ -81.7 m | 6.1% | DFP 2013 · 22/04/2014 |
| 2012 | opening equity (DMPL 5.03) | consolidated | R$ -43.7 m | R$ -46.4 m | 5.8% | DFP 2013 · 22/04/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ -574.0 m | R$ -542.0 m | 5.6% | DFP 2013 · 22/04/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 998.4 m | R$ 943.9 m | 5.5% | DFP 2013 · 22/04/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 33.5 m | R$ 31.9 m | 4.9% | DFP 2013 · 22/04/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 1.63 bn | R$ 1.56 bn | 4.4% | DFP 2013 · 22/04/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 1.63 bn | R$ 1.56 bn | 4.4% | DFP 2013 · 22/04/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 724.5 m | R$ 694.5 m | 4.2% | DFP 2013 · 22/04/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 110.1 m | R$ 106.3 m | 3.5% | DFP 2013 · 22/04/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -50.8 m | R$ -52.2 m | 2.7% | DFP 2013 · 22/04/2014 |
| 2012 | equity (BPP 2.03) | consolidated | R$ -189.8 m | R$ -192.8 m | 1.6% | DFP 2013 · 22/04/2014 |
| 2012 | closing equity (DMPL 5.07) | consolidated | R$ -189.8 m | R$ -192.8 m | 1.6% | DFP 2013 · 22/04/2014 |
| 2013 | income taxes (DRE 3.08) | consolidated | R$ 4.7 m | R$ 13.4 m | 64.6% | DFP 2014 · 27/03/2015 |
| 2013 | gross profit (DRE 3.03) | consolidated | R$ 82.1 m | R$ 35.0 m | 57.3% | DFP 2014 · 27/03/2015 |
| 2013 | net revenue (DRE 3.01) | consolidated | R$ 565.3 m | R$ 440.3 m | 22.1% | DFP 2014 · 27/03/2015 |
| 2013 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -126.9 m | R$ -151.3 m | 16.1% | DFP 2014 · 27/03/2015 |
| 2013 | cost of goods and services (DRE 3.02) | consolidated | R$ -483.2 m | R$ -405.3 m | 16.1% | DFP 2014 · 27/03/2015 |
| 2013 | profit before taxes (DRE 3.07) | consolidated | R$ -365.1 m | R$ -390.0 m | 6.4% | DFP 2014 · 27/03/2015 |
| 2013 | profit from continuing operations (DRE 3.09) | consolidated | R$ -360.3 m | R$ -376.6 m | 4.3% | DFP 2014 · 27/03/2015 |
| 2014 | current liabilities (BPP 2.01) | consolidated | R$ 296.0 m | R$ 305.4 m | 3.1% | DFP 2015 · 29/03/2016 |
| 2016 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ 6.3 m | — | DFP 2017 · 22/03/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | consolidated | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | net profit (DRE 3.11) | consolidated | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 7.4 m | R$ 23.3 m | 68.4% | DFP 2017 · 22/03/2018 |
| 2016 | equity (BPP 2.03) | consolidated | R$ 44.6 m | R$ 87.0 m | 48.8% | DFP 2017 · 22/03/2018 |
| 2016 | closing equity (DMPL 5.07) | consolidated | R$ 44.6 m | R$ 87.0 m | 48.8% | DFP 2017 · 22/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | consolidated | R$ -48.7 m | R$ -32.7 m | 32.8% | DFP 2017 · 22/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | consolidated | R$ -55.2 m | R$ -39.2 m | 28.9% | DFP 2017 · 22/03/2018 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 177.2 m | R$ 141.1 m | 20.4% | DFP 2017 · 22/03/2018 |
| 2016 | opening equity (DMPL 5.03) | consolidated | R$ 93.3 m | R$ 113.5 m | 17.8% | DFP 2017 · 22/03/2018 |
| 2017 | net income plus OCI (DMPL 5.05) | consolidated | R$ 155 k | R$ -1.5 m | 110.4% | DFP 2018 · 01/04/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -2.7 m | R$ -4.4 m | 37.9% | DFP 2018 · 01/04/2019 |
| 2017 | opening equity (DMPL 5.03) | consolidated | R$ 87.0 m | R$ 115.1 m | 24.4% | DFP 2018 · 01/04/2019 |
| 2017 | equity (BPP 2.03) | consolidated | R$ 112.1 m | R$ 139.9 m | 19.8% | DFP 2018 · 01/04/2019 |
| 2017 | closing equity (DMPL 5.07) | consolidated | R$ 112.1 m | R$ 139.9 m | 19.8% | DFP 2018 · 01/04/2019 |
| 2017 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 133.8 m | R$ 116.6 m | 12.8% | DFP 2018 · 01/04/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ -4.1 m | R$ -4.4 m | 6.2% | DFP 2018 · 01/04/2019 |
| 2017 | net profit (DRE 3.11) | consolidated | R$ -4.1 m | R$ -4.4 m | 6.2% | DFP 2018 · 01/04/2019 |
| 2017 | internal changes in equity (DMPL 5.06) | consolidated | R$ 24.9 m | R$ 26.3 m | 5.3% | DFP 2018 · 01/04/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -5.5 m | R$ -5.8 m | 4.7% | DFP 2018 · 01/04/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ -38.8 m | R$ -39.6 m | 1.9% | DFP 2018 · 01/04/2019 |
| 2017 | income taxes (DRE 3.08) | consolidated | R$ 34.7 m | R$ 35.2 m | 1.4% | DFP 2018 · 01/04/2019 |
| 2018 | gross profit (DRE 3.03) | consolidated | R$ 19.1 m | R$ 1.8 m | 90.5% | DFP 2019 · 20/03/2020 |
| 2018 | net revenue (DRE 3.01) | consolidated | R$ 126.6 m | R$ 34.7 m | 72.6% | DFP 2019 · 20/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | consolidated | R$ -107.4 m | R$ -32.9 m | 69.4% | DFP 2019 · 20/03/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -57.2 m | R$ -65.2 m | 12.4% | DFP 2019 · 20/03/2020 |
| 2018 | profit from continuing operations (DRE 3.09) | consolidated | R$ -101.3 m | R$ -106.4 m | 4.8% | DFP 2019 · 20/03/2020 |
| 2018 | profit before taxes (DRE 3.07) | consolidated | R$ -111.5 m | R$ -117.0 m | 4.7% | DFP 2019 · 20/03/2020 |
| 2018 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -96.7 m | R$ -101.3 m | 4.5% | DFP 2019 · 20/03/2020 |
| 2018 | income taxes (DRE 3.08) | consolidated | R$ 10.2 m | R$ 10.6 m | 4.0% | DFP 2019 · 20/03/2020 |
| 2020 | opening equity (DMPL 5.03) | consolidated | R$ 99.6 m | R$ 110.9 m | 10.2% | DFP 2021 · 25/03/2022 |
| 2020 | equity (BPP 2.03) | consolidated | R$ 140.2 m | R$ 151.5 m | 7.5% | DFP 2021 · 25/03/2022 |
| 2020 | closing equity (DMPL 5.07) | consolidated | R$ 140.2 m | R$ 151.5 m | 7.5% | DFP 2021 · 25/03/2022 |
| 2022 | total assets (BPA 1) | consolidated | R$ 573.1 m | R$ 526.9 m | 8.1% | DFP 2023 · 22/03/2024 |
| 2022 | total liabilities (BPP 2) | consolidated | R$ 573.1 m | R$ 526.9 m | 8.1% | DFP 2023 · 22/03/2024 |
| 2023 | internal changes in equity (DMPL 5.06) | consolidated | R$ 14.1 m | R$ 5.6 m | 60.4% | DFP 2024 · 21/03/2025 |
| 2023 | net income plus OCI (DMPL 5.05) | consolidated | R$ -64.2 m | R$ -55.7 m | 13.3% | DFP 2024 · 21/03/2025 |
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.
LUPA3 — 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 14:36 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 14:36 UTC. If this does not match /saude, you are reading a cached copy.