Dados B3 › Restatements
Has COMPASS GÁS E ENERGIA S.A. (PASS3) ever restated its financial statements? In which years?
Yes: the statements for 2020, 2021, 2022 came back with different figures in the following year's annual filing — 11 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2020 | financial investments (BPA 1.01.02) | consolidated | no value in the file | R$ 1.19 bn | — | DFP 2021 · 17/02/2022 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 3.13 bn | R$ 2.57 bn | 17.7% | DFP 2022 · 28/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -9.20 bn | R$ -9.76 bn | 5.7% | DFP 2022 · 28/02/2023 |
| 2022 | internal changes in equity (DMPL 5.06) | consolidated | R$ 25.1 m | no value in the file | — | DFP 2023 · 27/03/2024 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 3.57 bn | R$ 3.35 bn | 6.1% | DFP 2023 · 27/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ 1.98 bn | R$ 1.93 bn | 2.5% | DFP 2023 · 27/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ 2.31 bn | R$ 2.26 bn | 2.2% | DFP 2023 · 27/03/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 20.13 bn | R$ 19.72 bn | 2.1% | DFP 2023 · 27/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 2.68 bn | R$ 2.63 bn | 1.9% | DFP 2023 · 27/03/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | R$ 1.98 bn | R$ 2.00 bn | 1.3% | DFP 2023 · 27/03/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -16.56 bn | R$ -16.36 bn | 1.2% | DFP 2023 · 27/03/2024 |
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.
PASS3 — 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.