Dados B3 › Restatements
Has ULTRAPAR PARTICIPAÇÕES SA (UGPA3) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2012, 2015, 2017, 2020, 2024 came back with different figures in the following year's annual filing — 43 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2010 | profit from continuing operations (DRE 3.09) | consolidated | R$ 686.2 m | R$ 765.2 m | 10.3% | DFP 2011 · 16/02/2012 |
| 2010 | profit before taxes (DRE 3.07) | consolidated | R$ 981.4 m | R$ 1.06 bn | 7.4% | DFP 2011 · 16/02/2012 |
| 2010 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.25 bn | R$ 1.32 bn | 6.0% | DFP 2011 · 16/02/2012 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -428.8 m | R$ -421.3 m | 1.7% | DFP 2013 · 19/02/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 2.05 bn | R$ 2.02 bn | 1.4% | DFP 2013 · 19/02/2014 |
| 2012 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 1.01 bn | R$ 1.02 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 1.02 bn | R$ 1.03 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | profit from continuing operations (DRE 3.09) | consolidated | R$ 1.02 bn | R$ 1.03 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | net profit (DRE 3.11) | consolidated | R$ 1.02 bn | R$ 1.03 bn | 0.9% | DFP 2013 · 19/02/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 1.64 bn | R$ 1.63 bn | 0.8% | DFP 2013 · 19/02/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 3.75 bn | R$ 3.72 bn | 0.8% | DFP 2013 · 19/02/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 7.18 bn | R$ 7.13 bn | 0.6% | DFP 2013 · 19/02/2014 |
| 2012 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.71 bn | R$ 1.72 bn | 0.5% | DFP 2013 · 19/02/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ 4.12 bn | R$ 4.10 bn | 0.5% | DFP 2013 · 19/02/2014 |
| 2015 | total assets (BPA 1) | consolidated | R$ 20.97 bn | R$ 20.71 bn | 1.2% | DFP 2016 · 22/02/2017 |
| 2015 | total liabilities (BPP 2) | consolidated | R$ 20.97 bn | R$ 20.71 bn | 1.2% | DFP 2016 · 22/02/2017 |
| 2017 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 2.28 bn | R$ 1.74 bn | 23.7% | DFP 2018 · 20/02/2019 |
| 2017 | non-controlling interests (BPP 2.03.09) | consolidated | R$ 339.6 m | R$ 377.8 m | 10.1% | DFP 2018 · 20/02/2019 |
| 2017 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -436.3 m | R$ -402.6 m | 7.7% | DFP 2018 · 20/02/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 7.27 bn | R$ 6.80 bn | 6.5% | DFP 2018 · 20/02/2019 |
| 2017 | income taxes (DRE 3.08) | consolidated | R$ -839.4 m | R$ -813.3 m | 3.1% | DFP 2018 · 20/02/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ 2.41 bn | R$ 2.34 bn | 3.1% | DFP 2018 · 20/02/2019 |
| 2017 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | net profit (DRE 3.11) | consolidated | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ 1.57 bn | R$ 1.53 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | net income plus OCI (DMPL 5.05) | consolidated | R$ 1.60 bn | R$ 1.55 bn | 3.0% | DFP 2018 · 20/02/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 2.89 bn | R$ 2.81 bn | 2.6% | DFP 2018 · 20/02/2019 |
| 2017 | current assets (BPA 1.01) | consolidated | R$ 15.20 bn | R$ 15.49 bn | 1.9% | DFP 2018 · 20/02/2019 |
| 2017 | equity (BPP 2.03) | consolidated | R$ 9.72 bn | R$ 9.62 bn | 1.0% | DFP 2018 · 20/02/2019 |
| 2017 | closing equity (DMPL 5.07) | consolidated | R$ 9.72 bn | R$ 9.62 bn | 1.0% | DFP 2018 · 20/02/2019 |
| 2017 | net revenue (DRE 3.01) | consolidated | R$ 80.01 bn | R$ 79.23 bn | 1.0% | DFP 2018 · 20/02/2019 |
| 2017 | opening equity (DMPL 5.03) | consolidated | R$ 8.56 bn | R$ 8.48 bn | 1.0% | DFP 2018 · 20/02/2019 |
| 2020 | income taxes (DRE 3.08) | consolidated | R$ -571.4 m | R$ -304.5 m | 46.7% | DFP 2021 · 25/02/2022 |
| 2020 | profit before taxes (DRE 3.07) | consolidated | R$ 1.50 bn | R$ 951.6 m | 36.5% | DFP 2021 · 25/02/2022 |
| 2020 | profit from continuing operations (DRE 3.09) | consolidated | R$ 927.7 m | R$ 647.1 m | 30.3% | DFP 2021 · 25/02/2022 |
| 2020 | gross profit (DRE 3.03) | consolidated | R$ 5.61 bn | R$ 4.00 bn | 28.7% | DFP 2021 · 25/02/2022 |
| 2020 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.77 bn | R$ 1.50 bn | 15.1% | DFP 2021 · 25/02/2022 |
| 2020 | net revenue (DRE 3.01) | consolidated | R$ 81.24 bn | R$ 74.06 bn | 8.8% | DFP 2021 · 25/02/2022 |
| 2020 | cost of goods and services (DRE 3.02) | consolidated | R$ -75.63 bn | R$ -70.06 bn | 7.4% | DFP 2021 · 25/02/2022 |
| 2024 | financial investments (BPA 1.01.02) | consolidated | R$ 2.55 bn | R$ 2.31 bn | 9.6% | DFP 2025 · 04/03/2026 |
| 2024 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 11.92 bn | R$ 11.55 bn | 3.1% | DFP 2025 · 04/03/2026 |
| 2024 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 3.87 bn | R$ 3.80 bn | 1.9% | DFP 2025 · 04/03/2026 |
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.
UGPA3 — 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 05:16 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 05:16 UTC. If this does not match /saude, you are reading a cached copy.