Dados B3 › Restatements
Has SUL 116 PARTICIPAÇÕES S.A. - EM LIQUIDAÇÃO (OPTS3) ever restated its financial statements? In which years?
Yes: the statements for 2018, 2021, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 17 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2018 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 5 k | R$ 6 k | 16.7% | DFP 2019 · 31/03/2020 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ -469 k | R$ -574 k | 18.3% | DFP 2022 · 31/03/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -469 k | R$ -574 k | 18.3% | DFP 2022 · 31/03/2023 |
| 2021 | opening equity (DMPL 5.03) | consolidated | R$ 10.9 m | R$ 11.5 m | 5.0% | DFP 2022 · 31/03/2023 |
| 2021 | closing equity (DMPL 5.07) | consolidated | R$ 10.4 m | R$ 10.9 m | 4.3% | DFP 2022 · 31/03/2023 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -211 k | R$ 224 k | 194.2% | DFP 2023 · 15/07/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | no value in the file | R$ 525 k | — | DFP 2023 · 15/07/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | no value in the file | R$ -90 k | — | DFP 2023 · 15/07/2024 |
| 2022 | gross profit (DRE 3.03) | consolidated | no value in the file | R$ 435 k | — | DFP 2023 · 15/07/2024 |
| 2023 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 32 k | R$ -126 k | 125.4% | DFP 2024 · 31/03/2025 |
| 2023 | net revenue (DRE 3.01) | consolidated | R$ 277 k | no value in the file | — | DFP 2024 · 31/03/2025 |
| 2023 | cost of goods and services (DRE 3.02) | consolidated | R$ -119 k | no value in the file | — | DFP 2024 · 31/03/2025 |
| 2023 | gross profit (DRE 3.03) | consolidated | R$ 158 k | no value in the file | — | DFP 2024 · 31/03/2025 |
| 2023 | income taxes (DRE 3.08) | consolidated | no value in the file | R$ -8 k | — | DFP 2024 · 31/03/2025 |
| 2023 | profit before taxes (DRE 3.07) | consolidated | R$ 24 k | R$ 32 k | 25.0% | DFP 2024 · 31/03/2025 |
| 2024 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 1.8 m | no value in the file | — | DFP 2025 · 31/03/2026 |
| 2024 | current liabilities (BPP 2.01) | consolidated | R$ 1.9 m | R$ 11 k | 99.4% | DFP 2025 · 31/03/2026 |
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. In the years marked individual, the company does not consolidate: the individual statements are the only aggregation it publishes, and their restatement is an ordinary restatement. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
OPTS3 — 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 08:50 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 08:50 UTC. If this does not match /saude, you are reading a cached copy.