Dados B3 › Restatements
Has OSX BRASIL S.A. - EM RECUPERAÇÃO JUDICIAL (OSXB3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2014, 2015, 2016, 2017, 2020, 2022, 2024 came back with different figures in the following year's annual filing — 55 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | current assets (BPA 1.01) | consolidated | R$ 2.40 bn | R$ 2.37 bn | 1.4% | DFP 2011 · 30/03/2012 |
| 2011 | financial investments (BPA 1.01.02) | consolidated | no value in the file | R$ 3.7 m | — | DFP 2012 · 05/04/2013 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 427.8 m | R$ 433.2 m | 1.3% | DFP 2012 · 05/04/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 163.0 m | R$ 173.5 m | 6.1% | DFP 2013 · 17/04/2014 |
| 2014 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 2.08 bn | R$ 3.31 bn | 37.0% | DFP 2015 · 12/04/2016 |
| 2014 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 3.81 bn | R$ 2.59 bn | 32.1% | DFP 2015 · 12/04/2016 |
| 2014 | current liabilities (BPP 2.01) | consolidated | R$ 4.89 bn | R$ 3.67 bn | 25.0% | DFP 2015 · 12/04/2016 |
| 2015 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 391.7 m | R$ -388.1 m | 199.1% | DFP 2016 · 26/06/2017 |
| 2015 | gross profit (DRE 3.03) | consolidated | R$ 76.1 m | R$ -11.2 m | 114.7% | DFP 2016 · 26/06/2017 |
| 2015 | financial investments (BPA 1.01.02) | consolidated | R$ 11.9 m | no value in the file | — | DFP 2016 · 26/06/2017 |
| 2015 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 6.33 bn | no value in the file | — | DFP 2016 · 26/06/2017 |
| 2015 | income taxes (DRE 3.08) | consolidated | R$ -9.0 m | R$ -26 k | 99.7% | DFP 2016 · 26/06/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 23.6 m | R$ 3.08 bn | 99.2% | DFP 2016 · 26/06/2017 |
| 2015 | current assets (BPA 1.01) | consolidated | R$ 4.09 bn | R$ 134.1 m | 96.7% | DFP 2016 · 26/06/2017 |
| 2015 | current liabilities (BPP 2.01) | consolidated | R$ 7.34 bn | R$ 304.0 m | 95.9% | DFP 2016 · 26/06/2017 |
| 2015 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 62.5 m | R$ 8.8 m | 85.9% | DFP 2016 · 26/06/2017 |
| 2015 | total assets (BPA 1) | consolidated | R$ 8.27 bn | R$ 1.81 bn | 78.1% | DFP 2016 · 26/06/2017 |
| 2015 | total liabilities (BPP 2) | consolidated | R$ 8.27 bn | R$ 1.81 bn | 78.1% | DFP 2016 · 26/06/2017 |
| 2015 | net income plus OCI (DMPL 5.05) | consolidated | R$ -978.1 m | R$ -402.8 m | 58.8% | DFP 2016 · 26/06/2017 |
| 2015 | net revenue (DRE 3.01) | consolidated | R$ 414.2 m | R$ 188.7 m | 54.4% | DFP 2016 · 26/06/2017 |
| 2015 | cost of goods and services (DRE 3.02) | consolidated | R$ -338.1 m | R$ -199.9 m | 40.9% | DFP 2016 · 26/06/2017 |
| 2015 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -979.8 m | R$ -615.5 m | 37.2% | DFP 2016 · 26/06/2017 |
| 2015 | profit before taxes (DRE 3.07) | consolidated | R$ -392.9 m | R$ -623.0 m | 36.9% | DFP 2016 · 26/06/2017 |
| 2015 | net profit (DRE 3.11) | consolidated | R$ -987.3 m | R$ -623.0 m | 36.9% | DFP 2016 · 26/06/2017 |
| 2015 | profit from continuing operations (DRE 3.09) | consolidated | R$ -401.9 m | R$ -623.0 m | 35.5% | DFP 2016 · 26/06/2017 |
| 2015 | equity (BPP 2.03) | consolidated | R$ -2.92 bn | R$ -2.34 bn | 19.7% | DFP 2016 · 26/06/2017 |
| 2015 | closing equity (DMPL 5.07) | consolidated | R$ -2.92 bn | R$ -2.34 bn | 19.7% | DFP 2016 · 26/06/2017 |
| 2016 | non-controlling interests (BPP 2.03.09) | consolidated | R$ -184.5 m | R$ -5.5 m | 97.0% | DFP 2017 · 29/03/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -1.40 bn | R$ -1.47 bn | 4.8% | DFP 2017 · 29/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | consolidated | R$ -687.2 m | R$ -715.7 m | 4.0% | DFP 2017 · 29/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | consolidated | R$ -1.45 bn | R$ -1.47 bn | 1.9% | DFP 2017 · 29/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | consolidated | R$ -1.45 bn | R$ -1.47 bn | 1.9% | DFP 2017 · 29/03/2018 |
| 2016 | net profit (DRE 3.11) | consolidated | R$ -1.45 bn | R$ -1.47 bn | 1.9% | DFP 2017 · 29/03/2018 |
| 2016 | equity (BPP 2.03) | consolidated | R$ -3.03 bn | R$ -3.06 bn | 0.9% | DFP 2017 · 29/03/2018 |
| 2016 | closing equity (DMPL 5.07) | consolidated | R$ -3.03 bn | R$ -3.06 bn | 0.9% | DFP 2017 · 29/03/2018 |
| 2017 | income taxes (DRE 3.08) | consolidated | R$ -40 k | R$ 29.1 m | 100.1% | DFP 2018 · 26/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -83.7 m | R$ -187.5 m | 55.3% | DFP 2018 · 26/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ -502.7 m | R$ -606.5 m | 17.1% | DFP 2018 · 26/03/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -501.9 m | R$ -576.7 m | 13.0% | DFP 2018 · 26/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ -502.7 m | R$ -577.4 m | 12.9% | DFP 2018 · 26/03/2019 |
| 2017 | net profit (DRE 3.11) | consolidated | R$ -502.7 m | R$ -577.4 m | 12.9% | DFP 2018 · 26/03/2019 |
| 2017 | current liabilities (BPP 2.01) | consolidated | R$ 445.2 m | R$ 456.2 m | 2.4% | DFP 2018 · 26/03/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | consolidated | R$ -6.3 m | R$ -6.4 m | 1.2% | DFP 2018 · 26/03/2019 |
| 2017 | equity (BPP 2.03) | consolidated | R$ -3.54 bn | R$ -3.58 bn | 1.2% | DFP 2018 · 26/03/2019 |
| 2020 | cost of goods and services (DRE 3.02) | consolidated | no value in the file | R$ -1.0 m | — | DFP 2021 · 28/03/2022 |
| 2020 | net revenue (DRE 3.01) | consolidated | R$ 10.0 m | R$ 11.1 m | 9.3% | DFP 2021 · 28/03/2022 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -3.2 m | no value in the file | — | DFP 2023 · 28/03/2024 |
| 2022 | current liabilities (BPP 2.01) | consolidated | R$ 624.0 m | R$ 770.7 m | 19.0% | DFP 2023 · 28/03/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 35.1 m | R$ 31.9 m | 9.2% | DFP 2023 · 28/03/2024 |
| 2022 | current assets (BPA 1.01) | consolidated | R$ 29.4 m | R$ 27.4 m | 6.8% | DFP 2023 · 28/03/2024 |
| 2024 | total assets (BPA 1) | consolidated | R$ 1.39 bn | R$ 1.02 bn | 26.4% | DFP 2025 · 31/03/2026 |
| 2024 | total liabilities (BPP 2) | consolidated | R$ 1.39 bn | R$ 1.02 bn | 26.4% | DFP 2025 · 31/03/2026 |
| 2024 | equity (BPP 2.03) | consolidated | R$ -8.40 bn | R$ -8.81 bn | 4.7% | DFP 2025 · 31/03/2026 |
| 2024 | non-controlling interests (BPP 2.03.09) | consolidated | R$ -15.6 m | R$ -16.0 m | 2.7% | DFP 2025 · 31/03/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -978.9 m | R$ -971.7 m | 0.7% | 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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
OSXB3 — 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 07:14 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 07:14 UTC. If this does not match /saude, you are reading a cached copy.