Dados B3 › Restatements
Has OI S.A. - EM RECUPERAÇÃO JUDICIAL (OIBR3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2013, 2015, 2016, 2018, 2019, 2020, 2021, 2023 came back with different figures in the following year's annual filing — 74 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2012 | net income plus OCI (DMPL 5.05) | consolidated | R$ 1.78 bn | R$ 1.61 bn | 9.4% | DFP 2013 · 19/02/2014 |
| 2012 | equity (BPP 2.03) | consolidated | R$ 11.32 bn | R$ 11.11 bn | 1.8% | DFP 2013 · 19/02/2014 |
| 2012 | closing equity (DMPL 5.07) | consolidated | R$ 11.32 bn | R$ 11.11 bn | 1.8% | DFP 2013 · 19/02/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 3.86 bn | R$ 3.91 bn | 1.3% | DFP 2013 · 19/02/2014 |
| 2013 | current assets (BPA 1.01) | consolidated | R$ 17.69 bn | R$ 17.93 bn | 1.4% | DFP 2014 · 27/03/2015 |
| 2015 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 1.03 bn | R$ 7.26 bn | 85.8% | DFP 2016 · 22/03/2017 |
| 2015 | equity (BPP 2.03) | consolidated | R$ 14.41 bn | R$ 20.40 bn | 29.4% | DFP 2016 · 22/03/2017 |
| 2015 | closing equity (DMPL 5.07) | consolidated | R$ 14.41 bn | R$ 20.40 bn | 29.4% | DFP 2016 · 22/03/2017 |
| 2015 | income taxes (DRE 3.08) | consolidated | R$ -715.0 m | R$ -594.7 m | 16.8% | DFP 2016 · 22/03/2017 |
| 2015 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 2.70 bn | R$ 2.35 bn | 13.1% | DFP 2016 · 22/03/2017 |
| 2015 | profit before taxes (DRE 3.07) | consolidated | R$ -5.70 bn | R$ -6.05 bn | 5.8% | DFP 2016 · 22/03/2017 |
| 2015 | total assets (BPA 1) | consolidated | R$ 97.01 bn | R$ 103.01 bn | 5.8% | DFP 2016 · 22/03/2017 |
| 2015 | total liabilities (BPP 2) | consolidated | R$ 97.01 bn | R$ 103.01 bn | 5.8% | DFP 2016 · 22/03/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -4.93 bn | R$ -5.17 bn | 4.5% | DFP 2016 · 22/03/2017 |
| 2015 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -5.35 bn | R$ -5.58 bn | 4.2% | DFP 2016 · 22/03/2017 |
| 2015 | net profit (DRE 3.11) | consolidated | R$ -5.35 bn | R$ -5.58 bn | 4.2% | DFP 2016 · 22/03/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | consolidated | R$ -5.94 bn | R$ -6.17 bn | 3.8% | DFP 2016 · 22/03/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | consolidated | R$ -6.42 bn | R$ -6.65 bn | 3.5% | DFP 2016 · 22/03/2017 |
| 2015 | gross profit (DRE 3.03) | consolidated | R$ 12.05 bn | R$ 11.69 bn | 2.9% | DFP 2016 · 22/03/2017 |
| 2015 | cost of goods and services (DRE 3.02) | consolidated | R$ -15.31 bn | R$ -15.66 bn | 2.3% | DFP 2016 · 22/03/2017 |
| 2016 | equity (BPP 2.03) | consolidated | R$ 12.46 bn | R$ -6.67 bn | 153.5% | DFP 2017 · 12/04/2018 |
| 2016 | closing equity (DMPL 5.07) | consolidated | R$ 12.46 bn | R$ -6.67 bn | 153.5% | DFP 2017 · 12/04/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 60.1 m | R$ -1.39 bn | 104.3% | DFP 2017 · 12/04/2018 |
| 2016 | opening equity (DMPL 5.03) | consolidated | R$ 20.40 bn | R$ 2.36 bn | 88.4% | DFP 2017 · 12/04/2018 |
| 2016 | profit before taxes (DRE 3.07) | consolidated | R$ -3.24 bn | R$ -5.08 bn | 36.3% | DFP 2017 · 12/04/2018 |
| 2016 | total assets (BPA 1) | consolidated | R$ 82.17 bn | R$ 65.97 bn | 19.7% | DFP 2017 · 12/04/2018 |
| 2016 | total liabilities (BPP 2) | consolidated | R$ 82.17 bn | R$ 65.97 bn | 19.7% | DFP 2017 · 12/04/2018 |
| 2016 | income taxes (DRE 3.08) | consolidated | R$ -3.88 bn | R$ -3.13 bn | 19.5% | DFP 2017 · 12/04/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -6.94 bn | R$ -8.03 bn | 13.5% | DFP 2017 · 12/04/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -7.12 bn | R$ -8.21 bn | 13.2% | DFP 2017 · 12/04/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | consolidated | R$ -7.12 bn | R$ -8.21 bn | 13.2% | DFP 2017 · 12/04/2018 |
| 2016 | net profit (DRE 3.11) | consolidated | R$ -7.12 bn | R$ -8.21 bn | 13.2% | DFP 2017 · 12/04/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | consolidated | R$ -7.94 bn | R$ -9.03 bn | 12.0% | DFP 2017 · 12/04/2018 |
| 2016 | gross profit (DRE 3.03) | consolidated | R$ 9.15 bn | R$ 9.98 bn | 8.3% | DFP 2017 · 12/04/2018 |
| 2016 | cost of goods and services (DRE 3.02) | consolidated | R$ -16.85 bn | R$ -16.02 bn | 4.9% | DFP 2017 · 12/04/2018 |
| 2016 | current assets (BPA 1.01) | consolidated | R$ 26.71 bn | R$ 26.21 bn | 1.9% | DFP 2017 · 12/04/2018 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 60.75 bn | R$ 61.29 bn | 0.9% | DFP 2017 · 12/04/2018 |
| 2018 | gross profit (DRE 3.03) | consolidated | R$ 6.48 bn | R$ 5.88 bn | 9.2% | DFP 2019 · 25/03/2020 |
| 2018 | cost of goods and services (DRE 3.02) | consolidated | R$ -15.58 bn | R$ -16.18 bn | 3.7% | DFP 2019 · 25/03/2020 |
| 2019 | income taxes (DRE 3.08) | consolidated | R$ -8.0 m | R$ 12.7 m | 163.0% | DFP 2020 · 10/05/2021 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 4.82 bn | R$ 2.51 bn | 48.0% | DFP 2020 · 10/05/2021 |
| 2019 | net revenue (DRE 3.01) | consolidated | R$ 20.14 bn | R$ 10.49 bn | 47.9% | DFP 2020 · 10/05/2021 |
| 2019 | cost of goods and services (DRE 3.02) | consolidated | R$ -15.31 bn | R$ -7.98 bn | 47.9% | DFP 2020 · 10/05/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -2.98 bn | R$ -3.37 bn | 11.6% | DFP 2020 · 10/05/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 2.31 bn | R$ 2.19 bn | 5.3% | DFP 2020 · 10/05/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ -9.10 bn | R$ -8.73 bn | 4.0% | DFP 2020 · 10/05/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ -9.09 bn | R$ -8.74 bn | 3.8% | DFP 2020 · 10/05/2021 |
| 2020 | gross profit (DRE 3.03) | consolidated | R$ 2.01 bn | R$ 3.02 bn | 33.3% | DFP 2021 · 05/05/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -1.81 bn | R$ -1.33 bn | 26.4% | DFP 2021 · 05/05/2022 |
| 2020 | net revenue (DRE 3.01) | consolidated | R$ 9.28 bn | R$ 10.93 bn | 15.1% | DFP 2021 · 05/05/2022 |
| 2020 | cost of goods and services (DRE 3.02) | consolidated | R$ -7.27 bn | R$ -7.91 bn | 8.1% | DFP 2021 · 05/05/2022 |
| 2020 | current liabilities (BPP 2.01) | consolidated | R$ 18.01 bn | R$ 16.83 bn | 6.6% | DFP 2021 · 05/05/2022 |
| 2020 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 4.41 bn | R$ 4.49 bn | 1.8% | DFP 2021 · 05/05/2022 |
| 2020 | current assets (BPA 1.01) | consolidated | R$ 33.80 bn | R$ 33.51 bn | 0.8% | DFP 2021 · 05/05/2022 |
| 2021 | equity (BPP 2.03) | consolidated | R$ -723.0 m | R$ -2.64 bn | 72.6% | DFP 2022 · 22/05/2023 |
| 2021 | closing equity (DMPL 5.07) | consolidated | R$ -723.0 m | R$ -2.64 bn | 72.6% | DFP 2022 · 22/05/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -2.04 bn | R$ -4.02 bn | 49.4% | DFP 2022 · 22/05/2023 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 559.1 m | R$ 435.9 m | 22.0% | DFP 2022 · 22/05/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -8.49 bn | R$ -10.41 bn | 18.4% | DFP 2022 · 22/05/2023 |
| 2021 | net profit (DRE 3.11) | consolidated | R$ -8.49 bn | R$ -10.41 bn | 18.4% | DFP 2022 · 22/05/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ -8.51 bn | R$ -10.43 bn | 18.4% | DFP 2022 · 22/05/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -8.52 bn | R$ -10.43 bn | 18.4% | DFP 2022 · 22/05/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | consolidated | R$ -9.55 bn | R$ -11.47 bn | 16.7% | DFP 2022 · 22/05/2023 |
| 2021 | profit before taxes (DRE 3.07) | consolidated | R$ -11.59 bn | R$ -13.51 bn | 14.2% | DFP 2022 · 22/05/2023 |
| 2021 | current assets (BPA 1.01) | consolidated | R$ 46.43 bn | R$ 44.63 bn | 3.9% | DFP 2022 · 22/05/2023 |
| 2021 | total assets (BPA 1) | consolidated | R$ 77.95 bn | R$ 76.04 bn | 2.5% | DFP 2022 · 22/05/2023 |
| 2021 | total liabilities (BPP 2) | consolidated | R$ 77.95 bn | R$ 76.04 bn | 2.5% | DFP 2022 · 22/05/2023 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -9.92 bn | R$ -10.05 bn | 1.2% | DFP 2022 · 22/05/2023 |
| 2023 | gross profit (DRE 3.03) | consolidated | R$ 433.6 m | R$ -681.6 m | 163.6% | DFP 2024 · 26/03/2025 |
| 2023 | net revenue (DRE 3.01) | consolidated | R$ 9.72 bn | R$ 4.26 bn | 56.2% | DFP 2024 · 26/03/2025 |
| 2023 | cost of goods and services (DRE 3.02) | consolidated | R$ -9.28 bn | R$ -4.94 bn | 46.8% | DFP 2024 · 26/03/2025 |
| 2023 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -1.81 bn | R$ -1.64 bn | 8.9% | DFP 2024 · 26/03/2025 |
| 2023 | profit from continuing operations (DRE 3.09) | consolidated | R$ -5.97 bn | R$ -5.81 bn | 2.7% | DFP 2024 · 26/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | consolidated | R$ -7.01 bn | R$ -6.84 bn | 2.3% | DFP 2024 · 26/03/2025 |
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.
OIBR3 — 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.