Dados B3 › Restatements
Has TOTVS S.A (TOTS3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2011, 2014, 2015, 2018, 2019, 2021, 2023, 2024 came back with different figures in the following year's annual filing — 38 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | total assets (BPA 1) | consolidated | R$ 1.42 bn | R$ 1.29 bn | 8.7% | DFP 2011 · 31/01/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 1.42 bn | R$ 1.29 bn | 8.7% | DFP 2011 · 31/01/2012 |
| 2010 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 12.4 m | R$ 11.7 m | 5.4% | DFP 2011 · 31/01/2012 |
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 284.2 m | R$ 264.1 m | 7.1% | DFP 2012 · 29/01/2013 |
| 2011 | cost of goods and services (DRE 3.02) | consolidated | R$ -412.1 m | R$ -421.1 m | 2.1% | DFP 2012 · 29/01/2013 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ 867.0 m | R$ 858.1 m | 1.0% | DFP 2012 · 29/01/2013 |
| 2014 | cost of goods and services (DRE 3.02) | consolidated | R$ -599.2 m | R$ -604.5 m | 0.9% | DFP 2015 · 16/03/2016 |
| 2015 | financial investments (BPA 1.01.02) | consolidated | R$ 75.2 m | no value in the file | — | DFP 2016 · 22/02/2017 |
| 2018 | profit from continuing operations (DRE 3.09) | consolidated | R$ 60.6 m | R$ 137.7 m | 56.0% | DFP 2019 · 12/02/2020 |
| 2018 | profit before taxes (DRE 3.07) | consolidated | R$ 86.7 m | R$ 184.7 m | 53.0% | DFP 2019 · 12/02/2020 |
| 2018 | income taxes (DRE 3.08) | consolidated | R$ -26.1 m | R$ -46.9 m | 44.4% | DFP 2019 · 12/02/2020 |
| 2018 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 126.2 m | R$ 225.1 m | 43.9% | DFP 2019 · 12/02/2020 |
| 2018 | cost of goods and services (DRE 3.02) | consolidated | R$ -884.6 m | R$ -739.2 m | 16.4% | DFP 2019 · 12/02/2020 |
| 2018 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -45.0 m | R$ -53.0 m | 15.1% | DFP 2019 · 12/02/2020 |
| 2018 | net income plus OCI (DMPL 5.05) | consolidated | R$ 71.6 m | R$ 79.6 m | 10.0% | DFP 2019 · 12/02/2020 |
| 2018 | net revenue (DRE 3.01) | consolidated | R$ 2.32 bn | R$ 2.11 bn | 9.0% | DFP 2019 · 12/02/2020 |
| 2018 | gross profit (DRE 3.03) | consolidated | R$ 1.44 bn | R$ 1.37 bn | 4.4% | DFP 2019 · 12/02/2020 |
| 2018 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 426.0 m | R$ 417.8 m | 1.9% | DFP 2019 · 12/02/2020 |
| 2019 | cost of goods and services (DRE 3.02) | consolidated | R$ -743.9 m | R$ -809.5 m | 8.1% | DFP 2020 · 16/02/2022 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 1.54 bn | R$ 1.47 bn | 4.3% | DFP 2020 · 16/02/2022 |
| 2021 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 424.5 m | R$ 574.5 m | 26.1% | DFP 2022 · 14/02/2023 |
| 2021 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.03 bn | R$ -918.8 m | 11.0% | DFP 2022 · 14/02/2023 |
| 2021 | net revenue (DRE 3.01) | consolidated | R$ 3.26 bn | R$ 2.98 bn | 8.6% | DFP 2022 · 14/02/2023 |
| 2021 | gross profit (DRE 3.03) | consolidated | R$ 2.23 bn | R$ 2.06 bn | 7.5% | DFP 2022 · 14/02/2023 |
| 2021 | income taxes (DRE 3.08) | consolidated | R$ -89.7 m | R$ -84.8 m | 5.4% | DFP 2022 · 14/02/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | consolidated | R$ 374.0 m | R$ 394.7 m | 5.2% | DFP 2022 · 14/02/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 512.5 m | R$ 533.7 m | 4.0% | DFP 2022 · 14/02/2023 |
| 2021 | profit before taxes (DRE 3.07) | consolidated | R$ 463.7 m | R$ 479.5 m | 3.3% | DFP 2022 · 14/02/2023 |
| 2023 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.36 bn | R$ -1.30 bn | 4.2% | DFP 2024 · 12/02/2025 |
| 2023 | net revenue (DRE 3.01) | consolidated | R$ 4.50 bn | R$ 4.44 bn | 1.3% | DFP 2024 · 12/02/2025 |
| 2024 | income taxes (DRE 3.08) | consolidated | R$ -91.4 m | R$ -73.5 m | 19.6% | DFP 2025 · 11/02/2026 |
| 2024 | cost of goods and services (DRE 3.02) | consolidated | R$ -1.59 bn | R$ -1.46 bn | 8.5% | DFP 2025 · 11/02/2026 |
| 2024 | profit before taxes (DRE 3.07) | consolidated | R$ 827.9 m | R$ 759.4 m | 8.3% | DFP 2025 · 11/02/2026 |
| 2024 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.11 bn | R$ 1.03 bn | 7.3% | DFP 2025 · 11/02/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | consolidated | R$ 736.5 m | R$ 685.9 m | 6.9% | DFP 2025 · 11/02/2026 |
| 2024 | net revenue (DRE 3.01) | consolidated | R$ 5.22 bn | R$ 4.91 bn | 5.9% | DFP 2025 · 11/02/2026 |
| 2024 | gross profit (DRE 3.03) | consolidated | R$ 3.63 bn | R$ 3.46 bn | 4.8% | DFP 2025 · 11/02/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 877.3 m | R$ 852.0 m | 2.9% | DFP 2025 · 11/02/2026 |
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.
TOTS3 — 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 11:32 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 11:32 UTC. If this does not match /saude, you are reading a cached copy.