Dados B3 › Restatements
Has WHIRLPOOL S.A (WHRL4) ever restated its financial statements? In which years?
Yes: the statements for 2010, 2015, 2017, 2018, 2019, 2021, 2022, 2023 came back with different figures in the following year's annual filing — 33 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$ 4.85 bn | R$ 4.81 bn | 1.0% | DFP 2011 · 28/02/2012 |
| 2010 | total liabilities (BPP 2) | consolidated | R$ 4.85 bn | R$ 4.81 bn | 1.0% | DFP 2011 · 28/02/2012 |
| 2015 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 99.8 m | R$ 297.9 m | 66.5% | DFP 2016 · 22/02/2017 |
| 2015 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ -419.2 m | R$ -479.8 m | 12.6% | DFP 2016 · 22/02/2017 |
| 2015 | current liabilities (BPP 2.01) | consolidated | R$ 3.61 bn | R$ 3.81 bn | 5.2% | DFP 2016 · 22/02/2017 |
| 2015 | current assets (BPA 1.01) | consolidated | R$ 4.18 bn | R$ 4.37 bn | 4.5% | DFP 2016 · 22/02/2017 |
| 2015 | total assets (BPA 1) | consolidated | R$ 6.55 bn | R$ 6.75 bn | 2.9% | DFP 2016 · 22/02/2017 |
| 2015 | total liabilities (BPP 2) | consolidated | R$ 6.55 bn | R$ 6.75 bn | 2.9% | DFP 2016 · 22/02/2017 |
| 2017 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 206.8 m | R$ 1.14 bn | 81.9% | DFP 2018 · 26/03/2019 |
| 2017 | gross profit (DRE 3.03) | consolidated | R$ 1.89 bn | R$ 1.06 bn | 44.1% | DFP 2018 · 26/03/2019 |
| 2017 | net revenue (DRE 3.01) | consolidated | R$ 9.48 bn | R$ 6.04 bn | 36.3% | DFP 2018 · 26/03/2019 |
| 2017 | cost of goods and services (DRE 3.02) | consolidated | R$ -7.59 bn | R$ -4.98 bn | 34.4% | DFP 2018 · 26/03/2019 |
| 2017 | income taxes (DRE 3.08) | consolidated | R$ -112.5 m | R$ -84.1 m | 25.3% | DFP 2018 · 26/03/2019 |
| 2017 | profit before taxes (DRE 3.07) | consolidated | R$ 540.2 m | R$ 425.7 m | 21.2% | DFP 2018 · 26/03/2019 |
| 2017 | profit from continuing operations (DRE 3.09) | consolidated | R$ 427.6 m | R$ 341.7 m | 20.1% | DFP 2018 · 26/03/2019 |
| 2017 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 387.5 m | R$ 312.1 m | 19.5% | DFP 2018 · 26/03/2019 |
| 2017 | current liabilities (BPP 2.01) | consolidated | R$ 3.91 bn | R$ 4.84 bn | 19.3% | DFP 2018 · 26/03/2019 |
| 2017 | current assets (BPA 1.01) | consolidated | R$ 4.75 bn | R$ 5.69 bn | 16.5% | DFP 2018 · 26/03/2019 |
| 2017 | total assets (BPA 1) | consolidated | R$ 6.85 bn | R$ 7.79 bn | 12.0% | DFP 2018 · 26/03/2019 |
| 2017 | total liabilities (BPP 2) | consolidated | R$ 6.85 bn | R$ 7.79 bn | 12.0% | DFP 2018 · 26/03/2019 |
| 2017 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.03 bn | R$ 968.4 m | 5.7% | DFP 2018 · 26/03/2019 |
| 2018 | cost of goods and services (DRE 3.02) | consolidated | R$ -5.22 bn | R$ -5.63 bn | 7.4% | DFP 2019 · 24/03/2020 |
| 2018 | net revenue (DRE 3.01) | consolidated | R$ 6.19 bn | R$ 6.61 bn | 6.3% | DFP 2019 · 24/03/2020 |
| 2019 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 660.9 m | R$ 614.2 m | 7.1% | DFP 2020 · 24/03/2021 |
| 2019 | gross profit (DRE 3.03) | consolidated | R$ 1.31 bn | R$ 1.33 bn | 1.9% | DFP 2020 · 24/03/2021 |
| 2021 | net income plus OCI (DMPL 5.05) | consolidated | R$ 1.07 bn | R$ 1.01 bn | 5.2% | DFP 2022 · 10/05/2023 |
| 2021 | closing equity (DMPL 5.07) | consolidated | R$ 2.11 bn | R$ 2.03 bn | 3.7% | DFP 2022 · 10/05/2023 |
| 2021 | transactions with shareholders (DMPL 5.04) | consolidated | R$ -886.7 m | R$ -910.0 m | 2.6% | DFP 2022 · 10/05/2023 |
| 2021 | current assets (BPA 1.01) | consolidated | R$ 6.97 bn | R$ 6.93 bn | 0.5% | DFP 2022 · 10/05/2023 |
| 2022 | current liabilities (BPP 2.01) | consolidated | R$ 5.74 bn | R$ 5.70 bn | 0.6% | DFP 2023 · 03/04/2024 |
| 2022 | current assets (BPA 1.01) | consolidated | R$ 5.97 bn | R$ 5.94 bn | 0.6% | DFP 2023 · 03/04/2024 |
| 2023 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 1.08 bn | R$ 803.4 m | 25.4% | DFP 2024 · 25/03/2025 |
| 2023 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 1.05 bn | R$ 973.0 m | 7.2% | DFP 2024 · 25/03/2025 |
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. “No value in the file” means the account came empty (zero) in that CVM file. Descriptive, not investment advice.
WHRL4 — 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 09:28 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 09:28 UTC. If this does not match /saude, you are reading a cached copy.