Consumer Defensive
BEEF3 — MINERVA S/A
CNPJ 67.620.377/0001-14 · listed classes: BEEF3, BEEF11 · CVM code 20931
Líder na América do Sul na exportação de carne bovina in natura e seus derivados, e que atua também no segmento de processados.As filed by the company in its registration form (FCA), reference 2026-01-01 · CVM sector: Alimentos
Verdict
Net margin 1.5%; ROIC 25.4%; debt 2.6x EBITDA; P/E 5.2 against 12.0 for the sector; 2025 data, no relevant restatement.
Confidence flag: Clean data
Data for fiscal year 2025, received by the CVM on 2026-03-18; 5 of the 5 core figures published; last restatement recorded in 2017.
Does the company make money?
- Net margin of 1.5% in 2025; sector median 4.4% (24 companies); the company itself ranged from -8.4% to 3.6% between 2010 and 2025; 33% of the 329 companies in the base are below; margin up to 5%. how we compute it
- Return on invested capital (ROIC) of 25.4% in 2025; sector median 15.0% (12 companies); 85% of the 166 companies in the base are below; return above 15% a year; note: effective tax rate capped at 0% for ROIC. how we compute it
Is it sound or indebted?
- Net debt to EBITDA of 2.6 in 2025; sector median 2.2 (23 companies); the company itself ranged from 2.4 to 6.8 between 2011 and 2025; 34% of the 300 companies in the base are above; debt between 2 and 3 times EBITDA. how we compute it
Is the share expensive or cheap relative to the sector and its own history?
- Price to earnings (P/E) of 5.2 in 2025; sector median 12.0 (12 companies); the company itself ranged from 5.2 to 10.6 between 2020 and 2025; 93% of the 112 companies in the base are above. how we compute it
- Price to book (P/B) of 3.2 in 2025; sector median 1.1 (11 companies); the company itself ranged from 3.2 to 24.3 between 2020 and 2025; 12% of the 101 companies in the base are above. how we compute it
Descriptive: number, numeric band and comparison with the sector, the company's own history and the whole universe. Not investment advice. JSON · how the verdict works
Quote
1m -0.2% · 12m -36.1% · YTD -29.0% · 52-week R$ 3.04–7.44
Return by window
| 1 month | 3 months | 1 year | 2 years | 5 years | 10 years | |
|---|---|---|---|---|---|---|
| Price | -0.2% | +16.2% | -36.1% | -37.6% | -59.8% | -46.2% 1× |
| With dividends reinvested | -0.2% | +16.2% | -33.7% | -35.2% | -52.3% | -27.7% |
| Real, net of inflation (IPCA to 08/2026) | -0.2% | +16.5% | -36.2% | -40.7% | -62.9% | -55.1% |
| R$ 1,000 would be worth | R$ 998 | R$ 1,162 | R$ 663 | R$ 648 | R$ 477 | R$ 723 |
Closing prices from the base up to 2026-09-25. The starting price is adjusted by the corporate actions checked against the price (the small mark says how many); a jump they do not explain leaves the window blank. Reinvestment buys more shares at the close of the ex-date, with no tax or cost; only the main ticker class. The real line divides the reinvested return by the IPCA accumulated in the window (Banco Central series 433, monthly, edge months pro rata by days); the latest month is only published around the 10th of the following month.
Corporate actions
| last day with rights | event | multiplier | check |
|---|---|---|---|
| 2020-03-11 | stock split inferred | 1.29× shares | checked against the price move |
Why the price chart jumps: prices are not split-adjusted. Inferred means detected from the share count and the price, not announced in the exchange file.
Valuation
Today
close of 2026-09-25 × sharesprice × shares outstanding
+ net debt 2025market value + net debt
profit per sharenet income for the year ÷ shares
book value per shareshareholders' equity ÷ shares
to 2T26today's market value ÷ net income of the last 12 months (built by identity from the quarterly filings)
latest quarterly balancetoday's market value ÷ equity to controlling shareholders at quarter end
to 2T26net income of the last 12 months ÷ average equity over the same 12 months
to 2T26net income ÷ net revenue, both over the last 12 months
FCO R$ 4.7 bnmarket value ÷ operating cash flow
FCF R$ 3.6 bnmarket value ÷ (operating cash flow + capex)
Snapshot: today's close over the latest public share count. Cards marked 12m use the last four quarterly filings; the others use the 2025 annual filing. The multiples below are point-in-time: priced on the day the filing became public.
At the filing date (point-in-time)
price of 2026-03-18 · sector 12.0 · 12 cos. · 1st of 13price ÷ earnings per share for the year
price of 2026-03-18 · sector 1.1 · 11 cos. · 12th of 12price ÷ book value per share
price of 2026-03-18 · sector 5.7 · 11 cos. · 1st of 12enterprise value on the filing date ÷ EBITDA for the year (other sites use trailing 12 months and today's price)
price of 2026-03-18 · sector 13.2% · 11 cos. · 1st of 12(operating cash flow + capex) ÷ market value
sector 4.8% · 22 cos. · 1st of 23net income to controlling ÷ average equity
sector 15.0% · 12 cos. · 2th of 13EBIT × (1 − effective tax rate) ÷ average invested capital (gross debt + total equity − cash − investments), goodwill included — /metodologia/roic
By theme, fiscal year 2025
Valuation
| P/Receita todaymarket value ÷ net revenue for the year | 0.07× |
| EV/Receita todayenterprise value ÷ net revenue | 0.31× |
| P/EBITDA todaymarket value ÷ EBITDA | 0.85× |
| P/EBIT todaymarket value ÷ EBIT | 1.06× |
| EV/EBIT todayenterprise value ÷ EBIT | 4.38× |
| Earning yield todaynet income ÷ market value (the inverse of P/E) | 19.8% |
Debt and liquidity
| Dívida líquida/PLnet debt ÷ shareholders' equity | 6.74× |
| Dívida bruta/PLshort- and long-term borrowings ÷ equity | 14.68× |
| Dívida líquida/EBITDAnet debt ÷ EBITDA for the year | 2.64× |
| PL/Ativosequity ÷ total assets | 0.04× |
| Passivos/Ativos(total assets − equity) ÷ total assets | 0.96× |
| Liquidez correntecurrent assets ÷ current liabilities | 1.34× |
Efficiency
| Margem brutagross profit ÷ net revenue | 17.3% |
| Margem EBITDAEBITDA ÷ net revenue | 8.8% |
| Margem EBITEBIT ÷ net revenue | 7.0% |
| Margem líquidanet income ÷ net revenue | 1.5% |
Profitability
| ROEnet income to controlling ÷ average equity | 194.9% |
| ROICEBIT × (1 − effective tax rate) ÷ average invested capital (gross debt + total equity − cash − investments), goodwill included | 25.4% |
| ROAnet income ÷ total assets | 1.9% |
| Giro do ativonet revenue ÷ total assets | 1.20× |
Growth
| Receita, 1 anorevenue this year ÷ previous year − 1 | 60.9% |
| Receita, CAGR 5 anoscompound annual growth of revenue over 5 years | 23.1% |
| Lucro, CAGR 5 anoscompound annual growth of net income over 5 years (positive at both ends only) | 3.1% |
| EBITDA, CAGR 5 anoscompound annual growth of EBITDA over 5 years (positive at both ends only) | 18.1% |
Standardized accounts and published indicators of the fiscal year; items marked today divide today's market value or enterprise value by an account of that year.
Indicators, year by year
Four indicators as charts and the full table below. A hollow point carries a caveat; a gap is a year without the figure — we never draw a line across a hole. In the table, the arrow opens the path from the figure down to the line in the regulator's file; a cell with ! carries a caveat; a dashed dash is a suppressed figure — hover to see why. Nothing is hidden.
Fact checklist 6 of 9
- ✓More than 5 years listed 16.7 years
- ✗Profit in each of the last 5 fiscal years loss in 2024
- ✗Never a loss in the base's history loss in 2012, 2013, 2014, 2015, 2017, 2018, 2024
- ✓Latest-year ROE above 10% 194.9%
- ✓Revenue grew over 5 years (positive CAGR) 23.1%
- ✓Profit grew over 5 years (positive CAGR) 3.1%
- ✗Gross debt below equity debt = 1,468% of equity
- ✓Average yield of the last 5 years at least 5% 6.2%
- ✓Average daily traded value above R$ 10 million R$ 58.7 m/day
Nine objective checks with the threshold written in each line and the figure behind it. Descriptive, not a recommendation; the thresholds are ours and are declared.
Full table
| indicator | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | sector |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROE ⟶ | 4.1%! | 8.7% | -30.1% | -52.6% | -90.7% | -1,672.7% | 285.4% | -95.0% | — | — | 249.7% | 80.2% | 112.4% | 123.6% | — | 194.9% | 4.8% |
| ROIC ⟶ | 9.0%! | 10.7%! | 13.7%! | 13.7%! | 13.9%! | 16.9%! | 17.6% | 13.3%! | 7.6%! | 16.8%! | 27.8% | 31.9%! | 33.4%! | 23.7%! | 12.7%! | 25.4%! | 15.0% |
| ROA ⟶ | 0.9%! | 1.4% | -5.1% | -6.7% | -6.9% | -10.3% | 2.3% | -2.7% | -10.2% | 0.1% | 4.6% | 3.2% | 3.2% | 1.6% | -4.4% | 1.9% | 4.5% |
| Gross margin ⟶ | 19.0% | 15.1% | 20.9% | 20.6% | 19.4% | 20.2% | 19.5% | 18.5% | 17.6% | 19.2% | 19.8% | 17.2% | 18.5% | 20.5% | 20.6% | 17.3% | 25.7% |
| EBIT margin ⟶ | 6.4% | 7.1% | 9.6% | 8.4% | 8.5% | 9.7% | 9.2% | 8.2% | 4.2% | 8.5% | 9.2% | 7.5% | 7.8% | 7.6% | 7.1% | 7.0% | 5.3% |
| Net margin ⟶ | 0.7% | 1.0% | -4.5% | -5.8% | -6.0% | -8.4% | 2.0% | -2.3% | -7.8% | 0.1% | 3.6% | 2.2% | 2.1% | 1.5% | -4.6% | 1.5% | 4.4% |
| Revenue growth (1y) ⟶ | — | 16.7% | 10.1% | 24.6% | 28.1% | 36.3% | 1.3% | 25.4% | 34.0% | 5.6% | 13.3% | 39.0% | 14.9% | -13.2% | 26.7% | 60.9% | 8.0% |
| Revenue growth (5y CAGR) ⟶ | — | — | — | — | — | 22.8% | 19.4% | 22.5% | 24.3% | 19.6% | 15.3% | 22.8% | 20.7% | 10.6% | 14.8% | 23.1% | 10.7% |
| Net debt/EBITDA ⟶ | — | 3.93x | 2.93x | 3.61x | 4.37x | 4.27x | 3.55x | 5.11x | 6.77x | 3.48x | 2.46x | 2.56x | 2.36x | 3.46x | 5.04x | 2.64x | 2.16x |
| Current ratio ⟶ | 2.39x | 1.74x | 2.15x | 2.12x | 2.19x | 1.65x | 2.01x | 1.86x | 1.36x | 1.47x | 1.76x | 1.90x | 1.60x | 1.86x | 1.48x | 1.34x | 1.80x |
In reais, year by year
The three statements behind the ratios — income statement, balance sheet and cash flow — in the standardized lines, consolidated as filed (or parent-only when that is what the company files). EBITDA and net debt follow the published methodology; gross debt, cash and investments and free cash flow are sums the line names spell out.
| line | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2T26 | TTM | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Income statement | |||||||||||||||||||
| Net revenue (R$ bn) | 3.4 | 4.0 | 4.4 | 5.5 | 7.0 | 9.5 | 9.6 | 12.1 | 16.2 | 17.1 | 19.4 | 27.0 | 31.0 | 26.9 | 34.1 | 54.8 | 14.1 | 57.2 | |
| Cost of goods and services (R$ bn) | -2.8 | -3.4 | -3.5 | -4.3 | -5.6 | -7.6 | -7.8 | -9.9 | -13.4 | -13.8 | -15.6 | -22.3 | -25.2 | -21.4 | -27.1 | -45.3 | -11.8 | -47.6 | |
| Gross profit (R$ bn) | 0.6 | 0.6 | 0.9 | 1.1 | 1.4 | 1.9 | 1.9 | 2.2 | 2.8 | 3.3 | 3.8 | 4.6 | 5.7 | 5.5 | 7.0 | 9.5 | 2.3 | 9.6 | |
| EBITDA (R$ bn) | — | 0.3 | 0.5 | 0.5 | 0.7 | 1.0 | 1.0 | 1.1 | 0.9 | 1.7 | 2.1 | 2.4 | 2.8 | 2.6 | 3.1 | 4.8 | — | — | |
| Depreciation and amortization (R$ m) | — | 45 | 51 | 58 | 59 | 75 | 80 | 145 | 222 | 264 | 309 | 347 | 415 | 512 | 669 | 974 | — | — | |
| EBIT (operating result) (R$ bn) | 0.2 | 0.3 | 0.4 | 0.5 | 0.6 | 0.9 | 0.9 | 1.0 | 0.7 | 1.5 | 1.8 | 2.0 | 2.4 | 2.1 | 2.4 | 3.8 | 1.0 | 3.9 | |
| Pre-tax profit (R$ bn) | -0.0 | -0.1 | -0.2 | -0.3 | -0.4 | -0.7 | 0.3 | -0.2 | -1.8 | -0.1 | 0.8 | 0.6 | 0.4 | 0.3 | -1.5 | 0.7 | 0.2 | 0.3 | |
| Income taxes (R$ m) | 44 | 134 | 3 | 2 | 1 | -54 | -56 | -80 | 544 | 149 | -69 | 13 | 267 | 54 | -59 | 150 | -8 | 166 | |
| Net income (R$ bn) | 0.0 | 0.0 | -0.2 | -0.3 | -0.4 | -0.8 | 0.2 | -0.3 | -1.3 | 0.0 | 0.7 | 0.6 | 0.7 | 0.4 | -1.6 | 0.8 | 0.2 | 0.5 | |
| Net income (controlling) (R$ bn) | 0.0 | 0.0 | -0.2 | -0.3 | -0.4 | -0.8 | 0.2 | -0.3 | -1.3 | 0.0 | 0.7 | 0.6 | 0.7 | 0.4 | -1.6 | 0.8 | 0.2 | 0.5 | |
| Balance sheet | |||||||||||||||||||
| Total assets (R$ bn) | 2.6 | 3.5 | 4.4 | 5.0 | 7.2 | 8.3 | 9.0 | 11.9 | 12.8 | 13.2 | 16.9 | 20.1 | 21.4 | 28.6 | 42.1 | 45.9 | 46.7 | 46.7 | |
| Current assets (R$ bn) | 1.3 | 1.7 | 2.3 | 2.8 | 4.3 | 5.0 | 5.7 | 7.4 | 8.1 | 8.3 | 11.3 | 13.8 | 13.0 | 18.1 | 24.5 | 28.5 | 29.4 | 29.4 | |
| Current liabilities (R$ bn) | 0.5 | 1.0 | 1.1 | 1.3 | 1.9 | 3.0 | 2.8 | 3.9 | 6.0 | 5.6 | 6.4 | 7.2 | 8.1 | 9.7 | 16.6 | 21.2 | 20.6 | 20.6 | |
| Gross debt (short + long term) (R$ bn) | 1.6 | 2.0 | 2.7 | 3.4 | 5.3 | 7.0 | 6.8 | 9.6 | 10.5 | 10.5 | 11.6 | 13.4 | 13.8 | 21.6 | 30.1 | 27.8 | 29.3 | 29.3 | |
| Cash and investments (R$ bn) | 0.6 | 0.7 | 1.3 | 1.6 | 2.5 | 2.7 | 3.4 | 3.8 | 4.4 | 4.5 | 6.4 | 7.3 | 7.1 | 12.7 | 14.5 | 15.0 | 14.9 | 14.9 | |
| Net debt (R$ bn) | 1.1 | 1.3 | 1.4 | 1.9 | 2.9 | 4.3 | 3.4 | 5.8 | 6.1 | 6.0 | 5.2 | 6.1 | 6.7 | 8.9 | 15.6 | 12.8 | — | — | |
| Shareholders' equity (R$ bn) | 0.5 | 0.6 | 0.8 | 0.4 | 0.5 | -0.4 | 0.5 | 0.1 | -0.3 | -0.3 | 0.8 | 0.7 | 1.1 | 0.7 | 0.1 | 1.9 | 2.2 | 2.2 | |
| Cash flow | |||||||||||||||||||
| Operating cash flow (R$ bn) | -0.0 | -0.0 | 0.4 | 0.5 | 0.3 | 1.0 | 0.6 | 0.6 | 1.3 | 1.8 | 3.2 | 2.6 | 3.1 | 2.7 | 6.6 | 4.7 | — | — | |
| Capital expenditures (R$ bn) | — | -0.2 | -0.2 | -0.2 | -0.3 | -0.3 | -0.2 | -0.3 | -0.2 | -0.2 | -0.4 | -0.5 | -0.8 | -0.7 | -0.7 | -1.1 | — | — | |
| Free cash flow (FCO + capex) (R$ bn) | — | -0.2 | 0.2 | 0.3 | 0.0 | 0.6 | 0.4 | 0.3 | 1.1 | 1.5 | 2.9 | 2.1 | 2.3 | 2.0 | 5.8 | 3.6 | — | — | |
The two right-hand columns come from the quarterly filing (ITR): the latest quarter alone and the last 12 months (TTM) built by the same identity as the TTM P/E. EBITDA and net debt have no quarterly series here.
The current year, quarter by quarter
As the company filed it in its interim report. The fourth quarter does not exist on its own in that filing — the closed year comes in the annual one, and we do not derive a Q4, so that a figure we computed never sits beside the figures the company reported. Filed on is the date the report became public, and the price is taken from it.
| quarter | revenue (R$ m) | profit (R$ m) | net margin | P/E TTM | P/B | filed on |
|---|---|---|---|---|---|---|
| 2024T1! | 7,187.1 | -186.2 | -2.6% | 35.6 | 164.19 | 2024-05-08 |
| 2024T2 | 7,666.1 | 95.4 | 1.2% | 57.5 | 6.08 | 2024-08-07 |
| 2024T3! | 8,501.4 | 94.1 | 1.1% | 2,619.7 | 4.66 | 2024-11-06 |
| 2025T1! | 11,196.2 | 185.0 | 1.7% | -2.7 | — | 2025-05-07 |
| 2025T2! | 13,917.9 | 458.3 | 3.3% | -6.0 | 3.59 | 2025-08-06 |
| 2025T3! | 15,512.2 | 120.0 | 0.8% | -9.0 | 5.66 | 2025-11-05 |
| 2026T1 | 13,409.4 | 87.3 | 0.7% | 5.5 | 3.11 | 2026-05-06 |
| 2026T2 | 14,102.2 | 196.9 | 1.4% | 7.3 | 2.13 | 2026-08-17 |
Full series, every quarter: GET /empresas/BEEF3/trimestres
Dividends
No ex-date or payment scheduled in the base (exchange announcements through 2026-09-21 · filings to the regulator through 2026-09-18).
The latest dividend by BEEF3 was a dividend of R$ 0.0311 per share (record date 2026-04-28, payment 2026-05-13). In the last 12 months: 2 payments adding up to R$ 0.1957 per share. Average yield of the last 5 full years: 6.2%.
| type | record date | ex-date | payment | per share |
|---|---|---|---|---|
| dividend | 2026-04-28 | 2026-04-29 | 2026-05-13 | R$ 0.0311 |
| dividend | 2025-12-15 | 2025-12-16 | 2025-12-29 | R$ 0.1646 |
| dividend | 2023-08-14 | 2023-08-15 | — | R$ 0.1943 |
| dividend | 2023-04-18 | 2023-04-19 | — | R$ 0.3566 |
| dividend | 2022-08-17 | 2022-08-18 | — | R$ 0.2192 |
| dividend | 2022-04-27 | 2022-04-28 | — | R$ 0.3423 |
| dividend | 2021-11-10 | 2021-11-11 | — | R$ 0.3488 |
| dividend | 2021-04-12 | 2021-04-13 | — | R$ 0.7298 |
| JCP | 2020-12-30 | 2021-01-04 | — | R$ 0.0427 |
| dividend | 2020-11-06 | 2020-11-09 | — | R$ 0.2578 |
| dividend | 2017-04-03 | 2017-04-04 | — | R$ 0.2643 |
| JCP | 2012-03-06 | 2012-03-07 | — | R$ 0.2006 |
| dividend | 2012-03-06 | 2012-03-07 | — | R$ 0.1147 |
| dividend | 2011-03-03 | 2011-03-04 | — | R$ 0.0635 |
| dividend | 2008-04-30 | 2010-01-04 | — | R$ 0.1225 |
Ex-date is the first trading session after the record date, from our own price history. Payment date comes from the exchange file; CVM marks a date taken from the filing to the regulator. Only the main ticker class.
Record dates in the last 5 years, by month: JanFebMarApr3MayJunJulAug2SepOctNov1Dec1
Per year
| year | per share | payments | yield |
|---|---|---|---|
| 2026 | R$ 0.0311 | 1 | 0.8% |
| 2025 | R$ 0.1646 | 1 | 2.9% |
| 2023 | R$ 0.5509 | 2 | 7.4% |
| 2022 | R$ 0.5616 | 2 | 4.3% |
| 2021 | R$ 1.0787 | 2 | 10.2% |
| 2020 | R$ 0.3006 | 2 | 3.0% |
| 2017 | R$ 0.2643 | 1 | 2.5% |
| 2012 | R$ 0.3153 | 2 | 2.8% |
| 2011 | R$ 0.0635 | 1 | 1.2% |
| 2008 | R$ 0.1225 | 1 | — |
Yield per year = the year's dividends over the close of its last session; the current year is partial.
Shareholders and free float
445,109,137 sharesshares outstanding held by the market, as filed in the FRE
63,721 individuals · 377 companies · 142 institutionalcount at the last shareholders meeting, from the FRE
as declared in the FREshareholders the company marks as controlling
Novo Mercadominimum guaranteed by the listing segment or by law; the bylaws may grant more
| shareholder | type | % ON | % PN | % total |
|---|---|---|---|---|
| VDQ HOLDING S.A. ctrl agreement | PJ | 28.89% | 0.00% | 28.89% |
| SALIC INTERNATIONAL INVESTMENT COMPANY agreement | PJ | 24.34% | 0.00% | 24.34% |
| Others (market) | — | — | — | 45.88% |
| Treasury shares | — | — | — | 0.88% |
Direct holdings from the reference form (FRE) filed on 2026-08-31, version 5. The chain of control (who owns the holding) is not reproduced here. Names of individuals appear as in the public filing.
Filings and notices
| filed | category | subject | document |
|---|---|---|---|
| 2026-09-15 | Reunião da Administração · Conselho de Administração | (i) a homologação da quantidade de bônus de subscrição exercida pelos seus titulares entre os dias 14 de agosto de 2026 e 10 de setembro de 2026||(ii) a aprovação do aumento do cap | open |
| 2026-09-15 | Aviso aos Acionistas · Aumento de capital por subscrição privada deliberado em RCA | — | open |
| 2026-09-10 | Valores Mobiliários negociados e detidos (art. 11 da Instr. CVM nº 358) · Posição Consolidada | — | open |
| 2026-09-10 | Valores Mobiliários negociados e detidos (art. 11 da Instr. CVM nº 358) · Posição Individual - Cia, Controladas e Coligadas | — | open |
| 2026-09-03 | Comunicado ao Mercado · Esclarecimentos sobre questionamentos da CVM/B3 | Esclarecimento em resposta ao Ofício no196/2026/CVM/SEP/GEA-2 | open |
| 2026-09-03 | Comunicado ao Mercado · Apresentações a analistas/agentes do mercado | Barretão 2026 - Encontro Minerva | open |
| 2026-09-01 | Comunicado ao Mercado · Esclarecimentos sobre questionamentos da CVM/B3 | Esclarecimento em resposta ao Ofício no 192/2026/CVM/SEP/GEA-2 | open |
| 2026-08-31 | Comunicado ao Mercado · Esclarecimentos sobre questionamentos da CVM/B3 | Notícia divulgada na mídia | open |
| 2026-08-31 | Comunicado ao Mercado · Esclarecimentos sobre questionamentos da CVM/B3 | Esclarecimento em resposta ao Ofício no 192/2026/CVM/SEP/GEA-2 | open |
| 2026-08-31 | Regimento interno de Comitês | Regimento Interno do Comitê de Sustentabilidade | open |
The last filings this company sent to the CVM outside its financial statements, newest first, from the regulator's own IPE index. The subject line is the company's own free text. We do not summarise or classify these documents — read the original.
Piotroski F-Score 6/9 (2025) — what each criterion means.
Restated filings for this company
The regulator overwrites the old version; we keep both. Figures in R$ millions: first filing on the left, restatement on the right.
| fiscal year | account | first filing | restated |
|---|---|---|---|
| 2011 | DFC_MI 6.01 | -10.6 | 142.4 |
| 2010 | DFC_MI 6.01 | -49.4 | 25.6 |
| 2016 | BPA 1 | 8,959.1 | 8,886.2 |
| 2016 | BPP 2 | 8,959.1 | 8,886.2 |
| 2017 | DFC_MI 6.01 | 588.2 | 549.8 |
| 2012 | DFC_MI 6.01 | 417.3 | 450.9 |
| 2014 | BPA 1.01 | 4,257.9 | 4,280.8 |
| 2014 | BPP 2.01 | 1,948.5 | 1,971.4 |
Every restatement of this company, year by year
This company appears in
- 14 restated figures
- 19 covenant definitions (19 discretionary)
- 2 corporate actions
- 15 re-filed documents
Compare
Side by side, with each figure's caveat and how often each company restated its filings.
BEEF3 × ABEV3 · BEEF3 × JBSS3 · BEEF3 × CSAN3 · BEEF3 × BRFS3 · BEEF3 × MBRF3 · BEEF3 × MDIA3
compare with the sector: MBRF3 × BEEF3 × MDIA3
Other companies in Consumer Defensive
26 more with a page, same CVM sector — a classification of the regulator's, not ours.
Take this into your code
GET /empresas/BEEF3/indicadores. WEGE3 is open for testing without a key; for the rest, create a free key (200 calls/day, no card).Price coverage: 4,151 sessions, 2010-01-04 → 2026-09-25 · methodology · how we verify
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 06:48 UTC. If this does not match /saude, you are reading a cached copy.