Minerva S.A Cash Flow Quality Index

Latest as of June 2026: -0.29x

Minerva S.A cash flow quality index. Minerva S.A (BEEF3) has a Cash Flow Quality Index of -0.29x as of June 2026. Operating cash flow of R$-54.57 Million is below net income of R$189.59 Million, suggesting accrual-heavy earnings not yet converted to cash. See Minerva S.A (BEEF3) financial flexibility to measure the company's free cash flow as a share of total liabilities.

Cash Flow Quality Index

-0.29x
Operating CF / Net Income

Operating Cash Flow

R$-54.57 Million
BRL

Net Income

R$189.59 Million
BRL

Data as of

Jun 2026
Most recent filing

Cash Flow Quality Index of Minerva S.A (2004–2025)

Cash flow quality index of Minerva S.A from 2004 to 2025. Historical Cash Flow Quality Index for Minerva S.A across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore BEEF3 operating cash flow to total debt to assess how comfortably operating cash covers total debt obligations.

Minerva S.A Cash Flow Quality Index by Year (2004–2025)

Minerva S.A cash flow quality index by year from 2004 to 2025. Year-by-year earnings quality comparison for Minerva S.A. For the full cash flow conversion analysis, see cash efficiency ratio of Minerva S.A.

Year Quality Index Operating CF (BRL) Net Income YoY Change
2025 5.80x R$4.70 Billion R$810.49 Million ▼ -14.9%
2023 6.82x R$2.70 Billion R$395.53 Million ▲ +42.5%
2022 4.79x R$3.13 Billion R$655.06 Million ▲ +10.5%
2021 4.33x R$2.59 Billion R$598.88 Million ▼ -6.3%
2020 4.62x R$3.22 Billion R$697.09 Million ▼ -95.7%
2019 108.80x R$1.76 Billion R$16.16 Million ▲ +3545.4%
2016 2.98x R$582.11 Million R$195.03 Million ▲ +1379.0%
2011 -0.23x R$-10.59 Million R$45.36 Million ▼ -120.8%
2010 1.12x R$25.63 Million R$22.90 Million ▼ -54.7%
2009 2.47x R$261.42 Million R$105.75 Million ▼ -48.5%
2007 4.80x R$302.52 Million R$63.06 Million ▲ +379.7%
2006 1.00x R$53.61 Million R$53.61 Million ▼ -71.0%
2004 3.45x R$18.64 Million R$5.40 Million —
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.