Dados B3 › Restatements
Has PBG S/A (PTBL3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2014, 2019, 2020, 2023 came back with different figures in the following year's annual filing — 12 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | total assets (BPA 1) | consolidated | R$ 575.5 m | R$ 550.2 m | 4.4% | DFP 2012 · 28/03/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 575.5 m | R$ 550.2 m | 4.4% | DFP 2012 · 28/03/2013 |
| 2014 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 157.8 m | R$ 150.7 m | 4.5% | DFP 2015 · 11/03/2016 |
| 2019 | transactions with shareholders (DMPL 5.04) | consolidated | no value in the file | R$ -428 k | — | DFP 2020 · 26/03/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | consolidated | R$ 5.5 m | R$ 5.9 m | 7.2% | DFP 2020 · 26/03/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 248.2 m | R$ 233.8 m | 5.8% | DFP 2020 · 26/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 547.7 m | R$ 522.6 m | 4.6% | DFP 2020 · 26/03/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 252.7 m | R$ 217.4 m | 14.0% | DFP 2021 · 17/03/2022 |
| 2020 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -50.4 m | R$ -51.9 m | 3.0% | DFP 2021 · 17/03/2022 |
| 2020 | net income plus OCI (DMPL 5.05) | consolidated | R$ 99.9 m | R$ 101.5 m | 1.6% | DFP 2021 · 17/03/2022 |
| 2023 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 915.6 m | R$ 884.9 m | 3.4% | DFP 2024 · 13/03/2025 |
| 2023 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 463.6 m | R$ 456.0 m | 1.6% | 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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
PTBL3 — 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 12:05 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 12:05 UTC. If this does not match /saude, you are reading a cached copy.