Minerva S.A (BEEF3) — Cash Flow Quality Index
Latest as of June 2026:
-0.29x
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$189.59 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore BEEF3 cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
-0.29x
Operating CF / Net Income
Operating Cash Flow
R$-54.57 Million
BRL
Net Income
R$189.59 Million
BRL
Data as of
Jun 2026
Most recent filing
Minerva S.A Cash Flow Quality Index (2004–2025)
Historical Cash Flow Quality Index for Minerva S.A across 13 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Minerva S.A.
Annual Cash Flow Quality Index for Minerva S.A (2004–2025)
Year-by-year earnings quality comparison for 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.