Dados B3 › Restatements
Has EMPREENDIMENTOS PAGUE MENOS SA (PGMN3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2013, 2014, 2017, 2021, 2023 came back with different figures in the following year's annual filing — 15 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | R$ 155.7 m | R$ 153.5 m | 1.4% | DFP 2012 · 27/03/2013 |
| 2013 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | R$ 212.2 m | R$ 206.5 m | 2.7% | DFP 2014 · 31/03/2015 |
| 2013 | long-term borrowings (BPP 2.02.01) | individual — company does not consolidate | R$ 505.8 m | R$ 511.6 m | 1.1% | DFP 2014 · 31/03/2015 |
| 2013 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 682.5 m | R$ 676.8 m | 0.8% | DFP 2014 · 31/03/2015 |
| 2014 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 868.9 m | R$ 1.17 bn | 25.4% | DFP 2015 · 24/03/2017 |
| 2014 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 1.58 bn | R$ 1.87 bn | 15.3% | DFP 2015 · 24/03/2017 |
| 2014 | total assets (BPA 1) | individual — company does not consolidate | R$ 1.94 bn | R$ 2.23 bn | 13.3% | DFP 2015 · 24/03/2017 |
| 2014 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 1.94 bn | R$ 2.23 bn | 13.3% | DFP 2015 · 24/03/2017 |
| 2014 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -2.94 bn | R$ -2.75 bn | 6.5% | DFP 2015 · 24/03/2017 |
| 2014 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 1.28 bn | R$ 1.34 bn | 4.3% | DFP 2015 · 24/03/2017 |
| 2014 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 4.22 bn | R$ 4.08 bn | 3.2% | DFP 2015 · 24/03/2017 |
| 2017 | long-term borrowings (BPP 2.02.01) | individual — company does not consolidate | R$ 535.3 m | R$ 494.0 m | 7.7% | DFP 2018 · 25/06/2020 |
| 2017 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | R$ 234.7 m | R$ 219.4 m | 6.5% | DFP 2018 · 25/06/2020 |
| 2021 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | R$ 435.7 m | R$ 538.1 m | 19.0% | DFP 2022 · 15/03/2023 |
| 2023 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 219 k | R$ 2.5 m | 91.3% | DFP 2024 · 13/03/2025 |
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. 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.
PGMN3 — 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 06:44 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 06:44 UTC. If this does not match /saude, you are reading a cached copy.