Dados B3 › Restatements
Has PORTO SEGURO SA (PSSA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2020, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 52 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 39.4 m | R$ 1.49 bn | 97.3% | DFP 2011 · 27/02/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 491.8 m | R$ 314.4 m | 36.1% | DFP 2011 · 27/02/2012 |
| 2010 | financial investments (BPA 1.01.02) | consolidated | R$ 7.31 bn | R$ 5.86 bn | 19.8% | DFP 2011 · 27/02/2012 |
| 2010 | current liabilities (BPP 2.01) | consolidated | R$ 8.63 bn | R$ 8.93 bn | 3.3% | DFP 2011 · 27/02/2012 |
| 2010 | current assets (BPA 1.01) | consolidated | R$ 10.73 bn | R$ 11.03 bn | 2.7% | DFP 2011 · 27/02/2012 |
| 2010 | total assets (BPA 1) | consolidated | R$ 14.80 bn | R$ 15.09 bn | 2.0% | DFP 2011 · 27/02/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 14.80 bn | R$ 15.09 bn | 2.0% | DFP 2011 · 27/02/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 703.7 m | R$ 670.8 m | 4.7% | DFP 2012 · 26/02/2013 |
| 2011 | current assets (BPA 1.01) | consolidated | R$ 12.57 bn | R$ 13.00 bn | 3.3% | DFP 2012 · 26/02/2013 |
| 2011 | current liabilities (BPP 2.01) | consolidated | R$ 10.18 bn | R$ 9.86 bn | 3.2% | DFP 2012 · 26/02/2013 |
| 2011 | total assets (BPA 1) | consolidated | R$ 16.79 bn | R$ 16.47 bn | 1.9% | DFP 2012 · 26/02/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 16.79 bn | R$ 16.47 bn | 1.9% | DFP 2012 · 26/02/2013 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 11.55 bn | R$ 11.66 bn | 1.0% | DFP 2013 · 25/02/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 14.78 bn | R$ 14.89 bn | 0.7% | DFP 2013 · 25/02/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 18.74 bn | R$ 18.87 bn | 0.7% | DFP 2013 · 25/02/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 18.74 bn | R$ 18.87 bn | 0.7% | DFP 2013 · 25/02/2014 |
| 2013 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.39 bn | R$ 1.36 bn | 2.0% | DFP 2014 · 25/02/2015 |
| 2014 | net revenue (DRE 3.01) | consolidated | no value in the file | R$ 14.33 bn | — | DFP 2015 · 04/02/2016 |
| 2014 | gross profit (DRE 3.03) | consolidated | no value in the file | R$ 14.33 bn | — | DFP 2015 · 04/02/2016 |
| 2014 | current liabilities (BPP 2.01) | consolidated | R$ 15.84 bn | R$ 12.74 bn | 19.6% | DFP 2015 · 04/02/2016 |
| 2014 | current assets (BPA 1.01) | consolidated | R$ 15.74 bn | R$ 14.83 bn | 5.7% | DFP 2015 · 04/02/2016 |
| 2014 | total assets (BPA 1) | consolidated | R$ 22.42 bn | R$ 21.42 bn | 4.5% | DFP 2015 · 04/02/2016 |
| 2014 | total liabilities (BPP 2) | consolidated | R$ 22.42 bn | R$ 21.42 bn | 4.5% | DFP 2015 · 04/02/2016 |
| 2015 | current liabilities (BPP 2.01) | consolidated | R$ 13.60 bn | R$ 13.40 bn | 1.5% | DFP 2016 · 06/02/2017 |
| 2016 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 520.5 m | R$ 620.7 m | 16.1% | DFP 2017 · 05/02/2018 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 14.31 bn | R$ 13.78 bn | 3.7% | DFP 2017 · 05/02/2018 |
| 2017 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.31 bn | R$ 1.25 bn | 4.6% | DFP 2018 · 04/02/2019 |
| 2017 | current liabilities (BPP 2.01) | consolidated | R$ 15.33 bn | R$ 15.62 bn | 1.9% | DFP 2018 · 04/02/2019 |
| 2017 | current assets (BPA 1.01) | consolidated | R$ 21.56 bn | R$ 21.86 bn | 1.3% | DFP 2018 · 04/02/2019 |
| 2017 | total assets (BPA 1) | consolidated | R$ 28.68 bn | R$ 28.98 bn | 1.0% | DFP 2018 · 04/02/2019 |
| 2017 | total liabilities (BPP 2) | consolidated | R$ 28.68 bn | R$ 28.98 bn | 1.0% | DFP 2018 · 04/02/2019 |
| 2020 | financial investments (BPA 1.01.02) | consolidated | R$ 9.56 bn | R$ 9.00 bn | 5.9% | DFP 2021 · 07/02/2022 |
| 2020 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 128 k | R$ 135 k | 5.2% | DFP 2021 · 07/02/2022 |
| 2020 | current assets (BPA 1.01) | consolidated | R$ 25.14 bn | R$ 24.57 bn | 2.2% | DFP 2021 · 07/02/2022 |
| 2021 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 2.47 bn | R$ 1.85 bn | 25.1% | DFP 2022 · 09/02/2023 |
| 2021 | total assets (BPA 1) | consolidated | R$ 41.63 bn | R$ 42.87 bn | 2.9% | DFP 2022 · 09/02/2023 |
| 2021 | total liabilities (BPP 2) | consolidated | R$ 41.63 bn | R$ 42.87 bn | 2.9% | DFP 2022 · 09/02/2023 |
| 2022 | current liabilities (BPP 2.01) | consolidated | R$ 30.08 bn | R$ 20.26 bn | 32.6% | DFP 2023 · 27/02/2024 |
| 2022 | current assets (BPA 1.01) | consolidated | R$ 32.65 bn | R$ 22.72 bn | 30.4% | DFP 2023 · 27/02/2024 |
| 2022 | total assets (BPA 1) | consolidated | R$ 50.49 bn | R$ 39.91 bn | 20.9% | DFP 2023 · 27/02/2024 |
| 2022 | total liabilities (BPP 2) | consolidated | R$ 50.49 bn | R$ 39.91 bn | 20.9% | DFP 2023 · 27/02/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 707.5 m | R$ 838.4 m | 15.6% | DFP 2023 · 27/02/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | R$ 1.11 bn | R$ 1.17 bn | 5.3% | DFP 2023 · 27/02/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 27.72 bn | R$ 26.41 bn | 4.7% | DFP 2023 · 27/02/2024 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 27.72 bn | R$ 26.41 bn | 4.7% | DFP 2023 · 27/02/2024 |
| 2022 | income taxes (DRE 3.08) | consolidated | R$ -159.5 m | R$ -165.3 m | 3.5% | DFP 2023 · 27/02/2024 |
| 2022 | financial investments (BPA 1.01.02) | consolidated | R$ 7.77 bn | R$ 7.62 bn | 1.9% | DFP 2023 · 27/02/2024 |
| 2022 | opening equity (DMPL 5.03) | consolidated | R$ 9.36 bn | R$ 9.24 bn | 1.3% | DFP 2023 · 27/02/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ 1.31 bn | R$ 1.32 bn | 0.8% | DFP 2023 · 27/02/2024 |
| 2022 | equity (BPP 2.03) | consolidated | R$ 10.64 bn | R$ 10.58 bn | 0.6% | DFP 2023 · 27/02/2024 |
| 2022 | closing equity (DMPL 5.07) | consolidated | R$ 10.64 bn | R$ 10.58 bn | 0.6% | DFP 2023 · 27/02/2024 |
| 2023 | current liabilities (BPP 2.01) | consolidated | R$ 23.36 bn | R$ 23.49 bn | 0.6% | DFP 2024 · 14/02/2025 |
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.
PSSA3 — 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 08:49 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 08:49 UTC. If this does not match /saude, you are reading a cached copy.