Dados B3 › Restatements
Has METALURGICA RIOSULENSE SA (RSUL4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2012, 2022 came back with different figures in the following year's annual filing — 20 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | income taxes (DRE 3.08) | individual — company does not consolidate | R$ -139 k | R$ 149 k | 193.3% | DFP 2011 · 27/04/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 11.1 m | R$ -837 k | 107.6% | DFP 2011 · 27/04/2012 |
| 2010 | financial investments (BPA 1.01.02) | individual — company does not consolidate | no value in the file | R$ 5.2 m | — | DFP 2011 · 27/04/2012 |
| 2010 | cash and equivalents (BPA 1.01.01) | individual — company does not consolidate | R$ 251 k | R$ 47 k | 81.3% | DFP 2011 · 27/04/2012 |
| 2010 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ -4.6 m | R$ -5.4 m | 15.1% | DFP 2011 · 27/04/2012 |
| 2010 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ 28.4 m | R$ 24.2 m | 15.0% | DFP 2011 · 27/04/2012 |
| 2010 | equity (BPP 2.03) | individual — company does not consolidate | R$ 28.4 m | R$ 24.9 m | 12.3% | DFP 2011 · 27/04/2012 |
| 2010 | opening equity (DMPL 5.03) | individual — company does not consolidate | R$ 32.4 m | R$ 28.6 m | 11.5% | DFP 2011 · 27/04/2012 |
| 2010 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | net profit (DRE 3.11) | individual — company does not consolidate | R$ -4.7 m | R$ -5.3 m | 10.1% | DFP 2011 · 27/04/2012 |
| 2010 | total assets (BPA 1) | individual — company does not consolidate | R$ 197.8 m | R$ 184.5 m | 6.7% | DFP 2011 · 27/04/2012 |
| 2010 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 197.8 m | R$ 184.5 m | 6.7% | DFP 2011 · 27/04/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 14.5 m | R$ 15.3 m | 5.2% | DFP 2011 · 27/04/2012 |
| 2010 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 50.0 m | R$ 47.7 m | 4.7% | DFP 2011 · 27/04/2012 |
| 2010 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 81.8 m | R$ 82.7 m | 1.1% | DFP 2011 · 27/04/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 12.6 m | R$ 13.0 m | 3.1% | DFP 2012 · 19/04/2013 |
| 2012 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ 18.8 m | R$ 19.3 m | 2.4% | DFP 2013 · 31/03/2014 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 50.8 m | R$ 51.6 m | 1.6% | DFP 2023 · 12/03/2024 |
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. 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.
RSUL4 — 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 15:05 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 15:05 UTC. If this does not match /saude, you are reading a cached copy.