Dados B3 › Restatements
Has ZAMP S.A. (ZAMP3) ever restated its financial statements? In which years?
Yes: the statements for 2016, 2022 came back with different figures in the following year's annual filing — 24 account(s) in all, each below with both values.
| Year | Account | Aggregation | As first filed | As restated | Difference | Revealed in (CVM file) |
|---|---|---|---|---|---|---|
| 2016 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 29 k | R$ 28.8 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | total assets (BPA 1) | consolidated | R$ 1.4 m | R$ 1.43 bn | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | current assets (BPA 1.01) | consolidated | R$ 429 k | R$ 429.0 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | cash and equivalents (BPA 1.01.01) | consolidated | R$ 257 k | R$ 256.9 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | financial investments (BPA 1.01.02) | consolidated | R$ 65 k | R$ 65.3 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | total liabilities (BPP 2) | consolidated | R$ 1.4 m | R$ 1.43 bn | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | current liabilities (BPP 2.01) | consolidated | R$ 800 k | R$ 799.6 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | short-term borrowings (BPP 2.01.04) | consolidated | R$ 608 k | R$ 608.0 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | equity (BPP 2.03) | consolidated | R$ 540 k | R$ 540.3 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | opening equity (DMPL 5.03) | consolidated | R$ 438 k | R$ 438.4 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | transactions with shareholders (DMPL 5.04) | consolidated | R$ 195 k | R$ 195.3 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | net income plus OCI (DMPL 5.05) | consolidated | R$ -93 k | R$ -93.5 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | profit in the statement of changes in equity (DMPL 5.05.01) | consolidated | R$ -93 k | R$ -93.5 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | closing equity (DMPL 5.07) | consolidated | R$ 540 k | R$ 540.3 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | net revenue (DRE 3.01) | consolidated | R$ 1.4 m | R$ 1.39 bn | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | cost of goods and services (DRE 3.02) | consolidated | R$ -526 k | R$ -526.3 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | gross profit (DRE 3.03) | consolidated | R$ 867 k | R$ 867.0 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | operating profit (EBIT) (DRE 3.05) | consolidated | R$ 15 k | R$ 14.8 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | profit before taxes (DRE 3.07) | consolidated | R$ -86 k | R$ -85.7 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | income taxes (DRE 3.08) | consolidated | R$ -8 k | R$ -7.7 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | profit from continuing operations (DRE 3.09) | consolidated | R$ -93 k | R$ -93.5 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | net profit (DRE 3.11) | consolidated | R$ -93 k | R$ -93.5 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2016 | profit attributable to controlling shareholders (DRE 3.11.01) | consolidated | R$ -93 k | R$ -93.5 m | 99.9% | DFP 2017 · 13/03/2018 |
| 2022 | net operating cash flow (DFC_MI 6.01) | consolidated | R$ 458.9 m | R$ 435.1 m | 5.2% | DFP 2023 · 07/03/2024 |
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.
ZAMP3 — 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 05:22 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 05:22 UTC. If this does not match /saude, you are reading a cached copy.