Dados B3 › Restatements
Has VIVER INCORPORADORA E CONSTRUTORA S.A (VIVR3) ever restated its financial statements? In which years?
Yes: the statements for 2011, 2012, 2019, 2021, 2022, 2024 came back with different figures in the following year's annual filing — 48 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2011 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -329.7 m | R$ -520.6 m | 36.7% | DFP 2012 · 03/04/2013 |
| 2011 | gross profit (DRE 3.03) | consolidated | R$ 106.6 m | R$ 95.0 m | 11.0% | DFP 2012 · 03/04/2013 |
| 2011 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -53.6 m | R$ -58.2 m | 8.0% | DFP 2012 · 03/04/2013 |
| 2011 | net revenue (DRE 3.01) | consolidated | R$ 727.4 m | R$ 681.9 m | 6.3% | DFP 2012 · 03/04/2013 |
| 2011 | cost of goods and services (DRE 3.02) | consolidated | R$ -620.8 m | R$ -586.9 m | 5.5% | DFP 2012 · 03/04/2013 |
| 2011 | income taxes (DRE 3.08) | consolidated | R$ -25.0 m | R$ -23.7 m | 5.1% | DFP 2012 · 03/04/2013 |
| 2011 | profit before taxes (DRE 3.07) | consolidated | R$ -89.9 m | R$ -93.2 m | 3.6% | DFP 2012 · 03/04/2013 |
| 2011 | profit from continuing operations (DRE 3.09) | consolidated | R$ -114.9 m | R$ -117.0 m | 1.7% | DFP 2012 · 03/04/2013 |
| 2012 | non-controlling interests (BPP 2.03.09) | consolidated | no value in the file | R$ 919 k | — | DFP 2013 · 25/03/2014 |
| 2012 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -100.2 m | R$ -27.6 m | 72.5% | DFP 2013 · 25/03/2014 |
| 2012 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 46.8 m | R$ 26.7 m | 42.9% | DFP 2013 · 25/03/2014 |
| 2012 | net revenue (DRE 3.01) | consolidated | R$ 333.8 m | R$ 255.9 m | 23.3% | DFP 2013 · 25/03/2014 |
| 2012 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 84.0 m | R$ 70.7 m | 15.8% | DFP 2013 · 25/03/2014 |
| 2012 | current assets (BPA 1.01) | consolidated | R$ 1.81 bn | R$ 1.60 bn | 11.6% | DFP 2013 · 25/03/2014 |
| 2012 | gross profit (DRE 3.03) | consolidated | R$ -199.9 m | R$ -224.4 m | 10.9% | DFP 2013 · 25/03/2014 |
| 2012 | cost of goods and services (DRE 3.02) | consolidated | R$ -533.7 m | R$ -480.3 m | 10.0% | DFP 2013 · 25/03/2014 |
| 2012 | income taxes (DRE 3.08) | consolidated | R$ -17.5 m | R$ -16.1 m | 8.3% | DFP 2013 · 25/03/2014 |
| 2012 | long-term borrowings (BPP 2.02.01) | consolidated | R$ 279.8 m | R$ 259.2 m | 7.4% | DFP 2013 · 25/03/2014 |
| 2012 | current liabilities (BPP 2.01) | consolidated | R$ 1.46 bn | R$ 1.36 bn | 7.2% | DFP 2013 · 25/03/2014 |
| 2012 | total assets (BPA 1) | consolidated | R$ 2.58 bn | R$ 2.45 bn | 4.9% | DFP 2013 · 25/03/2014 |
| 2012 | total liabilities (BPP 2) | consolidated | R$ 2.58 bn | R$ 2.45 bn | 4.9% | DFP 2013 · 25/03/2014 |
| 2012 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 973.7 m | R$ 943.6 m | 3.1% | DFP 2013 · 25/03/2014 |
| 2012 | opening equity (DMPL 5.03) | consolidated | R$ 1.01 bn | R$ 1.03 bn | 2.1% | DFP 2013 · 25/03/2014 |
| 2019 | net income plus OCI (DMPL 5.05) | consolidated | R$ 220.3 m | R$ -220.3 m | 200.0% | DFP 2020 · 30/03/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ 220.3 m | R$ -220.3 m | 200.0% | DFP 2020 · 30/03/2021 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ 395 k | R$ -57.9 m | 100.7% | DFP 2022 · 31/03/2023 |
| 2021 | long-term borrowings (BPP 2.02.01) | consolidated | no value in the file | R$ 16.1 m | — | DFP 2022 · 31/03/2023 |
| 2021 | opening equity (DMPL 5.03) | consolidated | no value in the file | R$ -227.3 m | — | DFP 2022 · 31/03/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 110.9 m | R$ 84.2 m | 24.1% | DFP 2022 · 31/03/2023 |
| 2022 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -13.3 m | R$ 34.0 m | 139.2% | DFP 2023 · 28/03/2024 |
| 2022 | net income plus OCI (DMPL 5.05) | consolidated | R$ -12.5 m | R$ -33.2 m | 62.3% | DFP 2023 · 28/03/2024 |
| 2022 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -12.5 m | R$ -33.2 m | 62.3% | DFP 2023 · 28/03/2024 |
| 2022 | profit from continuing operations (DRE 3.09) | consolidated | R$ -12.5 m | R$ -33.2 m | 62.3% | DFP 2023 · 28/03/2024 |
| 2022 | net profit (DRE 3.11) | consolidated | R$ -12.5 m | R$ -33.2 m | 62.3% | DFP 2023 · 28/03/2024 |
| 2022 | profit before taxes (DRE 3.07) | consolidated | R$ -38.4 m | R$ -59.1 m | 35.0% | DFP 2023 · 28/03/2024 |
| 2022 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -45.6 m | R$ -66.3 m | 31.2% | DFP 2023 · 28/03/2024 |
| 2022 | equity (BPP 2.03) | consolidated | R$ -181.6 m | R$ -202.3 m | 10.2% | DFP 2023 · 28/03/2024 |
| 2022 | closing equity (DMPL 5.07) | consolidated | R$ -181.6 m | R$ -202.3 m | 10.2% | DFP 2023 · 28/03/2024 |
| 2024 | income taxes (DRE 3.08) | consolidated | R$ 914 k | R$ -1.9 m | 149.0% | DFP 2025 · 06/04/2026 |
| 2024 | equity (BPP 2.03) | consolidated | R$ 147.8 m | R$ -57.3 m | 138.7% | DFP 2025 · 06/04/2026 |
| 2024 | profit from continuing operations (DRE 3.09) | consolidated | R$ -40.5 m | R$ -210.4 m | 80.8% | DFP 2025 · 06/04/2026 |
| 2024 | net profit (DRE 3.11) | consolidated | R$ -40.5 m | R$ -210.4 m | 80.8% | DFP 2025 · 06/04/2026 |
| 2024 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ -39.2 m | R$ -198.9 m | 80.3% | DFP 2025 · 06/04/2026 |
| 2024 | profit before taxes (DRE 3.07) | consolidated | R$ -41.4 m | R$ -208.5 m | 80.2% | DFP 2025 · 06/04/2026 |
| 2024 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -44.4 m | R$ -211.5 m | 79.0% | DFP 2025 · 06/04/2026 |
| 2024 | current liabilities (BPP 2.01) | consolidated | R$ 69.1 m | R$ 92.7 m | 25.5% | DFP 2025 · 06/04/2026 |
| 2024 | total assets (BPA 1) | consolidated | R$ 278.8 m | R$ 262.2 m | 6.0% | DFP 2025 · 06/04/2026 |
| 2024 | total liabilities (BPP 2) | consolidated | R$ 278.8 m | R$ 262.2 m | 6.0% | DFP 2025 · 06/04/2026 |
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.
VIVR3 — 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 07:14 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 07:14 UTC. If this does not match /saude, you are reading a cached copy.