Dados B3 › Restatements
Has WESTWING COMÉRCIO VAREJISTA S.A. (WEST3) ever restated its financial statements? In which years?
Yes: the statements for 2019, 2021, 2023 came back with different figures in the following year's annual filing — 37 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2019 | total assets (BPA 1) | individual — company does not consolidate | R$ 31 k | R$ 30.7 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 22 k | R$ 21.8 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | cash and equivalents (BPA 1.01.01) | individual — company does not consolidate | R$ 4 k | R$ 4.3 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | financial investments (BPA 1.01.02) | individual — company does not consolidate | R$ 0 k | R$ 100 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | total liabilities (BPP 2) | individual — company does not consolidate | R$ 31 k | R$ 30.7 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 34 k | R$ 34.2 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | short-term borrowings (BPP 2.01.04) | individual — company does not consolidate | R$ 7 k | R$ 7.4 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | long-term borrowings (BPP 2.02.01) | individual — company does not consolidate | R$ 1 k | R$ 845 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | equity (BPP 2.03) | individual — company does not consolidate | R$ -9 k | R$ -8.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net operating cash flow (DFC_MI 6.01) | individual — company does not consolidate | R$ -1 k | R$ -698 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | opening equity (DMPL 5.03) | individual — company does not consolidate | R$ -7 k | R$ -7.1 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ -9 k | R$ -8.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 131 k | R$ 130.9 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -71 k | R$ -70.7 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 60 k | R$ 60.2 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ 2 k | R$ 1.9 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ -1 k | R$ -1.2 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | income taxes (DRE 3.08) | individual — company does not consolidate | R$ -0 k | R$ -258 k | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2019 | net profit (DRE 3.11) | individual — company does not consolidate | R$ -1 k | R$ -1.5 m | 99.9% | DFP 2020 · 30/03/2021 |
| 2021 | net income plus OCI (DMPL 5.05) | individual — company does not consolidate | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | profit in the statement of changes in equity (DMPL 5.05.01) | individual — company does not consolidate | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | profit from continuing operations (DRE 3.09) | individual — company does not consolidate | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | net profit (DRE 3.11) | individual — company does not consolidate | R$ -42.2 m | R$ -60.7 m | 30.5% | DFP 2022 · 20/09/2023 |
| 2021 | profit before taxes (DRE 3.07) | individual — company does not consolidate | R$ -54.5 m | R$ -73.1 m | 25.3% | DFP 2022 · 20/09/2023 |
| 2021 | operating profit (EBIT) (DRE 3.05) | individual — company does not consolidate | R$ -63.9 m | R$ -82.4 m | 22.5% | DFP 2022 · 20/09/2023 |
| 2021 | current liabilities (BPP 2.01) | individual — company does not consolidate | R$ 73.2 m | R$ 93.5 m | 21.8% | DFP 2022 · 20/09/2023 |
| 2021 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 136.8 m | R$ 118.2 m | 13.6% | DFP 2022 · 20/09/2023 |
| 2021 | cost of goods and services (DRE 3.02) | individual — company does not consolidate | R$ -177.1 m | R$ -189.6 m | 6.6% | DFP 2022 · 20/09/2023 |
| 2021 | equity (BPP 2.03) | individual — company does not consolidate | R$ 380.3 m | R$ 361.8 m | 4.9% | DFP 2022 · 20/09/2023 |
| 2021 | closing equity (DMPL 5.07) | individual — company does not consolidate | R$ 380.3 m | R$ 361.8 m | 4.9% | DFP 2022 · 20/09/2023 |
| 2021 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 313.9 m | R$ 307.8 m | 2.0% | DFP 2022 · 20/09/2023 |
| 2021 | current assets (BPA 1.01) | individual — company does not consolidate | R$ 352.7 m | R$ 354.6 m | 0.5% | DFP 2022 · 20/09/2023 |
| 2023 | gross profit (DRE 3.03) | individual — company does not consolidate | R$ 79.6 m | R$ 78.1 m | 2.0% | DFP 2024 · 19/03/2025 |
| 2023 | net revenue (DRE 3.01) | individual — company does not consolidate | R$ 198.2 m | R$ 196.6 m | 0.8% | DFP 2024 · 19/03/2025 |
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. In the years marked individual, the company does not consolidate: the individual statements are the only aggregation it publishes, and their restatement is an ordinary restatement. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
WEST3 — 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.