Dados B3 › Restatements
Has GRUPO SBF S.A. (SBFG3) ever restated its financial statements? In which years?
Yes: the statements for 2018, 2019, 2020, 2021, 2023, 2024 came back with different figures in the following year's annual filing — 31 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2018 | financial investments (BPA 1.01.02) | consolidated | R$ 219.7 m | no value in the file | — | DFP 2019 · 27/03/2020 |
| 2018 | non-controlling interests (BPP 2.03.09) | consolidated | no value in the file | R$ 2.9 m | — | DFP 2019 · 27/03/2020 |
| 2018 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 23.1 m | R$ 242.8 m | 90.5% | DFP 2019 · 27/03/2020 |
| 2018 | current assets (BPA 1.01) | consolidated | R$ 832.9 m | R$ 819.0 m | 1.7% | DFP 2019 · 27/03/2020 |
| 2019 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 7.6 m | R$ 1.06 bn | 99.3% | DFP 2020 · 30/03/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 27.0 m | R$ 121.6 m | 77.8% | DFP 2020 · 30/03/2021 |
| 2020 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -508.8 m | R$ 218.5 m | 142.9% | DFP 2021 · 29/03/2022 |
| 2020 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -112.8 m | no value in the file | — | DFP 2021 · 29/03/2022 |
| 2020 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 213.2 m | R$ 93.3 m | 56.3% | DFP 2021 · 29/03/2022 |
| 2020 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 382 k | R$ 297 k | 22.3% | DFP 2021 · 29/03/2022 |
| 2020 | opening equity (DMPL 5.03) | consolidated | R$ 1.17 bn | R$ 949.2 m | 18.8% | DFP 2021 · 29/03/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -72.8 m | R$ -89.0 m | 18.2% | DFP 2021 · 29/03/2022 |
| 2020 | net income plus OCI (DMPL 5.05) | consolidated | R$ -101.2 m | R$ -120.3 m | 15.9% | DFP 2021 · 29/03/2022 |
| 2020 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -112.8 m | R$ -131.9 m | 14.5% | DFP 2021 · 29/03/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | consolidated | R$ -112.8 m | R$ -131.9 m | 14.5% | DFP 2021 · 29/03/2022 |
| 2020 | net profit (DRE 3.11) | consolidated | R$ -112.8 m | R$ -131.9 m | 14.5% | DFP 2021 · 29/03/2022 |
| 2020 | equity (BPP 2.03) | consolidated | R$ 1.95 bn | R$ 1.71 bn | 12.2% | DFP 2021 · 29/03/2022 |
| 2020 | closing equity (DMPL 5.07) | consolidated | R$ 1.95 bn | R$ 1.71 bn | 12.2% | DFP 2021 · 29/03/2022 |
| 2020 | profit before taxes (DRE 3.07) | consolidated | R$ -202.0 m | R$ -220.2 m | 8.3% | DFP 2021 · 29/03/2022 |
| 2020 | total assets (BPA 1) | consolidated | R$ 6.19 bn | R$ 5.97 bn | 3.5% | DFP 2021 · 29/03/2022 |
| 2020 | total liabilities (BPP 2) | consolidated | R$ 6.19 bn | R$ 5.97 bn | 3.5% | DFP 2021 · 29/03/2022 |
| 2020 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 1.59 bn | R$ 1.61 bn | 1.5% | DFP 2021 · 29/03/2022 |
| 2020 | income taxes (DRE 3.08) | consolidated | R$ 89.2 m | R$ 88.2 m | 1.0% | DFP 2021 · 29/03/2022 |
| 2020 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.36 bn | R$ -1.35 bn | 0.8% | DFP 2021 · 29/03/2022 |
| 2020 | net revenue (DRE 3.01) | consolidated | R$ 2.41 bn | R$ 2.39 bn | 0.8% | DFP 2021 · 29/03/2022 |
| 2020 | gross profit (DRE 3.03) | consolidated | R$ 1.05 bn | R$ 1.04 bn | 0.8% | DFP 2021 · 29/03/2022 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | no value in the file | R$ 498.2 m | — | DFP 2022 · 02/03/2023 |
| 2023 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 624.0 m | R$ 806.9 m | 22.7% | DFP 2024 · 19/03/2025 |
| 2024 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 13.2 m | R$ -121.5 m | 110.9% | DFP 2025 · 09/03/2026 |
| 2024 | internal changes in equity (DMPL 5.06) | consolidated | no value in the file | R$ -39.2 m | — | DFP 2025 · 09/03/2026 |
| 2024 | net income plus OCI (DMPL 5.05) | consolidated | R$ 457.6 m | R$ 631.4 m | 27.5% | DFP 2025 · 09/03/2026 |
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.
SBFG3 — 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 10:07 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 10:07 UTC. If this does not match /saude, you are reading a cached copy.