Dados B3 › Restatements
Has SAO CARLOS EMPREEND E PARTICIPACOES S.A. (SCAR3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2018, 2020, 2021 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) |
|---|---|---|---|---|---|---|
| 2010 | cost of goods and services (DRE 3.02) | consolidated | R$ -50.2 m | R$ -38.2 m | 23.9% | DFP 2011 · 19/03/2012 |
| 2010 | net revenue (DRE 3.01) | consolidated | R$ 243.2 m | R$ 231.2 m | 4.9% | DFP 2011 · 19/03/2012 |
| 2012 | non-controlling interests (BPP 2.03.09) | consolidated | no value in the file | R$ 416 k | — | DFP 2013 · 13/03/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 223.8 m | R$ 207.4 m | 7.3% | DFP 2013 · 13/03/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 457.8 m | R$ 434.5 m | 5.1% | DFP 2013 · 13/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 199.2 m | R$ 205.0 m | 2.9% | DFP 2013 · 13/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -149.2 m | R$ -151.5 m | 1.5% | DFP 2013 · 13/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -60.1 m | R$ -59.6 m | 0.9% | DFP 2013 · 13/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 141.3 m | R$ 142.4 m | 0.8% | DFP 2013 · 13/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 921.8 m | R$ 928.8 m | 0.8% | DFP 2013 · 13/03/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 2.07 bn | R$ 2.09 bn | 0.6% | DFP 2013 · 13/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 2.07 bn | R$ 2.09 bn | 0.6% | DFP 2013 · 13/03/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 554.1 m | R$ 557.3 m | 0.6% | DFP 2013 · 13/03/2014 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 38.5 m | R$ 46.3 m | 16.9% | DFP 2019 · 05/03/2020 |
| 2020 | gross profit (DRE 3.03) | consolidated | R$ 272.1 m | R$ 274.7 m | 1.0% | DFP 2021 · 23/02/2022 |
| 2020 | net revenue (DRE 3.01) | consolidated | R$ 339.4 m | R$ 342.0 m | 0.8% | DFP 2021 · 23/02/2022 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ 34.4 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 34.4 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit from continuing operations (DRE 3.09) | consolidated | R$ 34.4 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | net profit (DRE 3.11) | consolidated | R$ 34.4 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 34.5 m | R$ 30.4 m | 11.7% | DFP 2022 · 04/03/2024 |
| 2021 | profit before taxes (DRE 3.07) | consolidated | R$ 57.5 m | R$ 53.5 m | 7.0% | DFP 2022 · 04/03/2024 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -53.7 m | R$ -57.7 m | 7.0% | DFP 2022 · 04/03/2024 |
| 2021 | current assets (BPA 1.01) | consolidated | R$ 296.7 m | R$ 285.1 m | 3.9% | DFP 2022 · 04/03/2024 |
| 2021 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 155.7 m | R$ 151.7 m | 2.6% | DFP 2022 · 04/03/2024 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 234.4 m | R$ 230.3 m | 1.7% | DFP 2022 · 04/03/2024 |
| 2021 | equity (BPP 2.03) | consolidated | R$ 1.58 bn | R$ 1.56 bn | 0.9% | DFP 2022 · 04/03/2024 |
| 2021 | closing equity (DMPL 5.07) | consolidated | R$ 1.58 bn | R$ 1.56 bn | 0.9% | DFP 2022 · 04/03/2024 |
| 2021 | opening equity (DMPL 5.03) | consolidated | R$ 1.56 bn | R$ 1.55 bn | 0.7% | DFP 2022 · 04/03/2024 |
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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
SCAR3 — 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 09:26 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 09:26 UTC. If this does not match /saude, you are reading a cached copy.