Dados B3 › Restatements
Has BRADSAÚDE S.A. (SAUD3) ever restated its financial statements? In which years?
Yes: the statements for 2012, 2013, 2022, 2023, 2024 came back with different figures in the following year's annual filing — 29 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 182.0 m | R$ 219.3 m | 17.0% | DFP 2013 · 10/03/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 303.1 m | R$ 340.3 m | 10.9% | DFP 2013 · 10/03/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 998.7 m | R$ 1.04 bn | 3.6% | DFP 2013 · 10/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 998.7 m | R$ 1.04 bn | 3.6% | DFP 2013 · 10/03/2014 |
| 2013 | current assets (BPA 1.01) | consolidated | R$ 369.4 m | R$ 378.8 m | 2.5% | DFP 2014 · 04/03/2015 |
| 2013 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 216.7 m | R$ 215.6 m | 0.5% | DFP 2014 · 04/03/2015 |
| 2022 | gross profit (DRE 3.03) | consolidated | R$ 1.17 bn | R$ 501.0 m | 57.2% | DFP 2023 · 28/02/2024 |
| 2022 | cost of goods and services (DRE 3.02) | consolidated | R$ -732.4 m | R$ -1.35 bn | 45.9% | DFP 2023 · 28/02/2024 |
| 2022 | current assets (BPA 1.01) | consolidated | R$ 498.9 m | R$ 325.3 m | 34.8% | DFP 2023 · 28/02/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | R$ 448.2 m | R$ 333.9 m | 25.5% | DFP 2023 · 28/02/2024 |
| 2022 | income taxes (DRE 3.08) | consolidated | R$ -194.9 m | R$ -151.0 m | 22.5% | DFP 2023 · 28/02/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ 646.3 m | R$ 517.3 m | 20.0% | DFP 2023 · 28/02/2024 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 452.2 m | R$ 365.9 m | 19.1% | DFP 2023 · 28/02/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 451.4 m | R$ 366.2 m | 18.9% | DFP 2023 · 28/02/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ 451.4 m | R$ 366.2 m | 18.9% | DFP 2023 · 28/02/2024 |
| 2022 | net profit (DRE 3.11) | consolidated | R$ 451.4 m | R$ 366.2 m | 18.9% | DFP 2023 · 28/02/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 573.6 m | R$ 479.6 m | 16.4% | DFP 2023 · 28/02/2024 |
| 2022 | current liabilities (BPP 2.01) | consolidated | R$ 717.7 m | R$ 627.1 m | 12.6% | DFP 2023 · 28/02/2024 |
| 2022 | total assets (BPA 1) | consolidated | R$ 2.02 bn | R$ 1.87 bn | 7.3% | DFP 2023 · 28/02/2024 |
| 2022 | total liabilities (BPP 2) | consolidated | R$ 2.02 bn | R$ 1.87 bn | 7.3% | DFP 2023 · 28/02/2024 |
| 2022 | opening equity (DMPL 5.03) | consolidated | R$ 1.12 bn | R$ 1.18 bn | 4.9% | DFP 2023 · 28/02/2024 |
| 2022 | equity (BPP 2.03) | consolidated | R$ 1.19 bn | R$ 1.13 bn | 4.8% | DFP 2023 · 28/02/2024 |
| 2022 | closing equity (DMPL 5.07) | consolidated | R$ 1.19 bn | R$ 1.13 bn | 4.8% | DFP 2023 · 28/02/2024 |
| 2022 | net revenue (DRE 3.01) | consolidated | R$ 1.90 bn | R$ 1.85 bn | 2.5% | DFP 2023 · 28/02/2024 |
| 2023 | gross profit (DRE 3.03) | consolidated | R$ 654.7 m | R$ 696.0 m | 5.9% | DFP 2024 · 26/02/2025 |
| 2023 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.46 bn | R$ -1.42 bn | 2.8% | DFP 2024 · 26/02/2025 |
| 2024 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 605.0 m | R$ 541.7 m | 10.5% | DFP 2025 · 27/02/2026 |
| 2024 | gross profit (DRE 3.03) | consolidated | R$ 783.0 m | R$ 790.9 m | 1.0% | DFP 2025 · 27/02/2026 |
| 2024 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.50 bn | R$ -1.49 bn | 0.5% | DFP 2025 · 27/02/2026 |
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.
SAUD3 — 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 06:42 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 06:42 UTC. If this does not match /saude, you are reading a cached copy.