Dados B3 › Restatements
Has QUALICORP CONSULTORIA E CORRETORA DE SEGUROS S.A. (QUAL3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2013, 2014, 2019, 2020, 2022, 2024 came back with different figures in the following year's annual filing — 51 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 37.4 m | R$ 41.1 m | 9.0% | DFP 2011 · 27/02/2012 |
| 2011 | current liabilities (BPP 2.01) | consolidated | R$ 284.9 m | R$ 276.9 m | 2.8% | DFP 2012 · 27/03/2013 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ 495.8 m | R$ 500.2 m | 0.9% | DFP 2012 · 27/03/2013 |
| 2011 | net revenue (DRE 3.01) | consolidated | R$ 676.1 m | R$ 680.5 m | 0.6% | DFP 2012 · 27/03/2013 |
| 2012 | total assets (BPA 1) | consolidated | R$ 3.10 bn | R$ 3.05 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 3.10 bn | R$ 3.05 bn | 1.6% | DFP 2013 · 17/03/2014 |
| 2013 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 4.5 m | R$ 10.3 m | 56.9% | DFP 2014 · 26/03/2015 |
| 2013 | current liabilities (BPP 2.01) | consolidated | R$ 402.8 m | R$ 430.3 m | 6.4% | DFP 2014 · 26/03/2015 |
| 2013 | current assets (BPA 1.01) | consolidated | R$ 521.6 m | R$ 549.2 m | 5.0% | DFP 2014 · 26/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 400.0 m | R$ 390.4 m | 2.4% | DFP 2014 · 26/03/2015 |
| 2013 | total assets (BPA 1) | consolidated | R$ 3.24 bn | R$ 3.28 bn | 1.0% | DFP 2014 · 26/03/2015 |
| 2013 | total liabilities (BPP 2) | consolidated | R$ 3.24 bn | R$ 3.28 bn | 1.0% | DFP 2014 · 26/03/2015 |
| 2014 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 1.8 m | R$ 2.3 m | 23.1% | DFP 2015 · 29/03/2016 |
| 2014 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 122.4 m | R$ 126.1 m | 2.9% | DFP 2015 · 29/03/2016 |
| 2014 | net income plus OCI (DMPL 5.05) | consolidated | R$ 138.8 m | R$ 142.4 m | 2.6% | DFP 2015 · 29/03/2016 |
| 2014 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 138.8 m | R$ 142.4 m | 2.6% | DFP 2015 · 29/03/2016 |
| 2014 | profit from continuing operations (DRE 3.09) | consolidated | R$ 138.8 m | R$ 142.4 m | 2.6% | DFP 2015 · 29/03/2016 |
| 2014 | net profit (DRE 3.11) | consolidated | R$ 138.8 m | R$ 142.4 m | 2.6% | DFP 2015 · 29/03/2016 |
| 2014 | profit before taxes (DRE 3.07) | consolidated | R$ 272.8 m | R$ 278.3 m | 2.0% | DFP 2015 · 29/03/2016 |
| 2014 | income taxes (DRE 3.08) | consolidated | R$ -134.0 m | R$ -135.9 m | 1.4% | DFP 2015 · 29/03/2016 |
| 2014 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 406.4 m | R$ 411.9 m | 1.3% | DFP 2015 · 29/03/2016 |
| 2014 | current liabilities (BPP 2.01) | consolidated | R$ 481.0 m | R$ 486.2 m | 1.1% | DFP 2015 · 29/03/2016 |
| 2019 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 34.3 m | R$ 58.5 m | 41.3% | DFP 2020 · 30/03/2021 |
| 2019 | income taxes (DRE 3.08) | consolidated | R$ -175.1 m | R$ -165.4 m | 5.5% | DFP 2020 · 30/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | consolidated | R$ 567.8 m | R$ 537.5 m | 5.3% | DFP 2020 · 30/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 1.30 bn | R$ 1.37 bn | 5.3% | DFP 2020 · 30/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | consolidated | R$ 392.8 m | R$ 372.2 m | 5.2% | DFP 2020 · 30/03/2021 |
| 2019 | net profit (DRE 3.11) | consolidated | R$ 392.8 m | R$ 372.2 m | 5.2% | DFP 2020 · 30/03/2021 |
| 2019 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 392.8 m | R$ 372.2 m | 5.2% | DFP 2020 · 30/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 604.6 m | R$ 574.3 m | 5.0% | DFP 2020 · 30/03/2021 |
| 2019 | current assets (BPA 1.01) | consolidated | R$ 925.9 m | R$ 894.2 m | 3.4% | DFP 2020 · 30/03/2021 |
| 2019 | current liabilities (BPP 2.01) | consolidated | R$ 471.1 m | R$ 459.5 m | 2.5% | DFP 2020 · 30/03/2021 |
| 2019 | equity (BPP 2.03) | consolidated | R$ 1.43 bn | R$ 1.41 bn | 1.3% | DFP 2020 · 30/03/2021 |
| 2019 | closing equity (DMPL 5.07) | consolidated | R$ 1.43 bn | R$ 1.41 bn | 1.3% | DFP 2020 · 30/03/2021 |
| 2019 | opening equity (DMPL 5.03) | consolidated | R$ 2.35 bn | R$ 2.34 bn | 0.7% | DFP 2020 · 30/03/2021 |
| 2019 | total assets (BPA 1) | consolidated | R$ 3.38 bn | R$ 3.36 bn | 0.7% | DFP 2020 · 30/03/2021 |
| 2019 | total liabilities (BPP 2) | consolidated | R$ 3.38 bn | R$ 3.36 bn | 0.7% | DFP 2020 · 30/03/2021 |
| 2020 | cost of goods and services (DRE 3.02) | consolidated | R$ -372.9 m | R$ -362.2 m | 2.9% | DFP 2021 · 29/03/2022 |
| 2020 | current liabilities (BPP 2.01) | consolidated | R$ 1.14 bn | R$ 1.16 bn | 1.3% | DFP 2021 · 29/03/2022 |
| 2020 | opening equity (DMPL 5.03) | consolidated | R$ 1.41 bn | R$ 1.39 bn | 1.1% | DFP 2021 · 29/03/2022 |
| 2020 | equity (BPP 2.03) | consolidated | R$ 1.69 bn | R$ 1.67 bn | 0.9% | DFP 2021 · 29/03/2022 |
| 2020 | closing equity (DMPL 5.07) | consolidated | R$ 1.69 bn | R$ 1.67 bn | 0.9% | DFP 2021 · 29/03/2022 |
| 2020 | gross profit (DRE 3.03) | consolidated | R$ 1.65 bn | R$ 1.66 bn | 0.6% | DFP 2021 · 29/03/2022 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 564.0 m | R$ 535.1 m | 5.1% | DFP 2023 · 21/03/2024 |
| 2024 | profit before taxes (DRE 3.07) | consolidated | R$ 1.2 m | R$ 12.0 m | 89.9% | DFP 2025 · 26/02/2026 |
| 2024 | income taxes (DRE 3.08) | consolidated | R$ 13.8 m | R$ 6.8 m | 51.0% | DFP 2025 · 26/02/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | consolidated | R$ 15.1 m | R$ 18.8 m | 20.0% | DFP 2025 · 26/02/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 185.3 m | R$ 198.0 m | 6.4% | DFP 2025 · 26/02/2026 |
| 2024 | cost of goods and services (DRE 3.02) | consolidated | R$ -266.3 m | R$ -254.2 m | 4.5% | DFP 2025 · 26/02/2026 |
| 2024 | net revenue (DRE 3.01) | consolidated | R$ 1.58 bn | R$ 1.54 bn | 2.4% | DFP 2025 · 26/02/2026 |
| 2024 | gross profit (DRE 3.03) | consolidated | R$ 1.31 bn | R$ 1.29 bn | 2.0% | DFP 2025 · 26/02/2026 |
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.
QUAL3 — 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 05:22 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 05:22 UTC. If this does not match /saude, you are reading a cached copy.