Dados B3 › Restatements
Has SANTOS BRASIL PARTICIPAÇÕES S.A. (STBP3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2016, 2021 came back with different figures in the following year's annual filing — 42 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 16.8 m | R$ 82.6 m | 79.6% | DFP 2011 · 02/02/2012 |
| 2010 | financial investments (BPA 1.01.02) | consolidated | R$ 90.7 m | R$ 24.9 m | 72.5% | DFP 2011 · 02/02/2012 |
| 2010 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 137.3 m | R$ 164.4 m | 16.5% | DFP 2011 · 02/02/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 332.6 m | R$ 385.6 m | 13.7% | DFP 2012 · 04/02/2013 |
| 2011 | total assets (BPA 1) | consolidated | R$ 2.41 bn | R$ 2.31 bn | 3.9% | DFP 2012 · 04/02/2013 |
| 2011 | total liabilities (BPP 2) | consolidated | R$ 2.41 bn | R$ 2.31 bn | 3.9% | DFP 2012 · 04/02/2013 |
| 2011 | current assets (BPA 1.01) | consolidated | R$ 440.2 m | R$ 430.3 m | 2.2% | DFP 2012 · 04/02/2013 |
| 2011 | current liabilities (BPP 2.01) | consolidated | R$ 544.4 m | R$ 539.5 m | 0.9% | DFP 2012 · 04/02/2013 |
| 2016 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -8.6 m | R$ 32.2 m | 126.8% | DFP 2017 · 18/06/2018 |
| 2016 | income taxes (DRE 3.08) | consolidated | R$ 2.4 m | R$ 6.5 m | 63.5% | DFP 2017 · 18/06/2018 |
| 2016 | profit before taxes (DRE 3.07) | consolidated | R$ -22.3 m | R$ -34.4 m | 35.3% | DFP 2017 · 18/06/2018 |
| 2016 | total assets (BPA 1) | consolidated | R$ 1.89 bn | R$ 2.73 bn | 30.7% | DFP 2017 · 18/06/2018 |
| 2016 | total liabilities (BPP 2) | consolidated | R$ 1.89 bn | R$ 2.73 bn | 30.7% | DFP 2017 · 18/06/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | consolidated | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | net profit (DRE 3.11) | consolidated | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -19.9 m | R$ -27.9 m | 28.7% | DFP 2017 · 18/06/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | consolidated | R$ -22.4 m | R$ -30.4 m | 26.4% | DFP 2017 · 18/06/2018 |
| 2016 | gross profit (DRE 3.03) | consolidated | R$ 124.8 m | R$ 165.7 m | 24.7% | DFP 2017 · 18/06/2018 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 284.4 m | R$ 311.5 m | 8.7% | DFP 2017 · 18/06/2018 |
| 2016 | cost of goods and services (DRE 3.02) | consolidated | R$ -709.3 m | R$ -663.6 m | 6.4% | DFP 2017 · 18/06/2018 |
| 2016 | equity (BPP 2.03) | consolidated | R$ 1.39 bn | R$ 1.34 bn | 3.8% | DFP 2017 · 18/06/2018 |
| 2016 | closing equity (DMPL 5.07) | consolidated | R$ 1.39 bn | R$ 1.34 bn | 3.8% | DFP 2017 · 18/06/2018 |
| 2016 | opening equity (DMPL 5.03) | consolidated | R$ 1.41 bn | R$ 1.36 bn | 3.2% | DFP 2017 · 18/06/2018 |
| 2016 | net revenue (DRE 3.01) | consolidated | R$ 834.1 m | R$ 829.2 m | 0.6% | DFP 2017 · 18/06/2018 |
| 2021 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 386.7 m | R$ 477.9 m | 19.1% | DFP 2022 · 29/11/2023 |
| 2021 | total assets (BPA 1) | consolidated | R$ 4.75 bn | R$ 4.27 bn | 10.1% | DFP 2022 · 29/11/2023 |
| 2021 | total liabilities (BPP 2) | consolidated | R$ 4.75 bn | R$ 4.27 bn | 10.1% | DFP 2022 · 29/11/2023 |
| 2021 | income taxes (DRE 3.08) | consolidated | R$ -88.0 m | R$ -80.1 m | 9.0% | DFP 2022 · 29/11/2023 |
| 2021 | current liabilities (BPP 2.01) | consolidated | R$ 562.8 m | R$ 616.7 m | 8.7% | DFP 2022 · 29/11/2023 |
| 2021 | profit before taxes (DRE 3.07) | consolidated | R$ 359.7 m | R$ 336.5 m | 6.5% | DFP 2022 · 29/11/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 376.8 m | R$ 401.5 m | 6.2% | DFP 2022 · 29/11/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | consolidated | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | net profit (DRE 3.11) | consolidated | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 271.7 m | R$ 256.4 m | 5.6% | DFP 2022 · 29/11/2023 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ 306.2 m | R$ 290.8 m | 5.0% | DFP 2022 · 29/11/2023 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 612.4 m | R$ 637.1 m | 3.9% | DFP 2022 · 29/11/2023 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -921.9 m | R$ -897.1 m | 2.7% | DFP 2022 · 29/11/2023 |
| 2021 | opening equity (DMPL 5.03) | consolidated | R$ 2.10 bn | R$ 2.14 bn | 2.2% | DFP 2022 · 29/11/2023 |
| 2021 | equity (BPP 2.03) | consolidated | R$ 2.19 bn | R$ 2.22 bn | 1.4% | DFP 2022 · 29/11/2023 |
| 2021 | closing equity (DMPL 5.07) | consolidated | R$ 2.19 bn | R$ 2.22 bn | 1.4% | DFP 2022 · 29/11/2023 |
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.
STBP3 — 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 08:50 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 08:50 UTC. If this does not match /saude, you are reading a cached copy.