Minerva S.A (BEEF3) — Cash Flow Quality Index
Minerva S.A (BEEF3) has a Cash Flow Quality Index of -3.71x as of March 2026. Operating cash flow of R$-323.92 Million is below net income of R$87.28 Million, suggesting accrual-heavy earnings not yet converted to cash. Explore Minerva S.A strategic investment ratio to see how much of total assets are deployed in long-term investments.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
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. Check BEEF3 goodwill-adjusted equity ratio to evaluate the tangible quality of the company's equity base.
Annual Cash Flow Quality Index for Minerva S.A (2004–2025)
Year-by-year earnings quality comparison for Minerva S.A. For live market cap and the full company financial profile, see BEEF3 stock market capitalisation.
| 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 | — |