Minerva S.A
Minerva S.A. produces and sells fresh beef, livestock, and by-products in South America and internationally. The company is also involved in slaughtering, deboning, and meat processing; selling chilled, frozen, and processed meat, as well as beef, pork, and poultry products; exporting and selling live cattle; and breeding and selling live cattle, lambs, pigs, and other live animals. In addition, … Read more
Minerva S.A (BEEF3) - Net Assets
Latest net assets as of September 2025: R$1.85 Billion BRL
Based on the latest financial reports, Minerva S.A (BEEF3) has net assets worth R$1.85 Billion BRL as of September 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (R$45.35 Billion) and total liabilities (R$43.49 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | R$1.85 Billion |
| % of Total Assets | 4.09% |
| Annual Growth Rate | N/A |
| 5-Year Change | -89.62% |
| 10-Year Change | N/A |
| Growth Volatility | 158.43 |
Minerva S.A - Net Assets Trend (2004–2024)
This chart illustrates how Minerva S.A's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Minerva S.A (2004–2024)
The table below shows the annual net assets of Minerva S.A from 2004 to 2024.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | R$87.22 Million | -86.78% |
| 2023-12-31 | R$659.55 Million | -37.92% |
| 2022-12-31 | R$1.06 Billion | +62.43% |
| 2021-12-31 | R$654.13 Million | -22.13% |
| 2020-12-31 | R$840.07 Million | +398.26% |
| 2019-12-31 | R$-281.66 Million | +6.46% |
| 2018-12-31 | R$-301.11 Million | -523.64% |
| 2017-12-31 | R$71.08 Million | -86.39% |
| 2016-12-31 | R$522.07 Million | +236.40% |
| 2015-12-31 | R$-382.75 Million | -179.65% |
| 2014-12-31 | R$480.55 Million | +8.32% |
| 2013-12-31 | R$443.63 Million | -41.19% |
| 2012-12-31 | R$754.31 Million | +23.12% |
| 2011-12-31 | R$612.67 Million | +13.40% |
| 2010-12-31 | R$540.27 Million | +2.80% |
| 2009-12-31 | R$525.53 Million | +84.36% |
| 2008-12-31 | R$285.06 Million | -46.23% |
| 2007-12-31 | R$530.11 Million | +182.00% |
| 2006-12-31 | R$187.98 Million | +204.28% |
| 2005-12-31 | R$61.78 Million | +20093.53% |
| 2004-12-31 | R$-309.00K | -- |
Equity Component Analysis
This analysis shows how different components contribute to Minerva S.A's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 50189700000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | R$1.62 Billion | % |
| Other Comprehensive Income | R$-1.34 Billion | % |
| Total Equity | R$-478.64 Million | 100.00% |
Minerva S.A Competitors by Market Cap
The table below lists competitors of Minerva S.A ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Beijing Century Real Tech
SHE:300150
|
$321.13 Million |
|
TX Group AG
SW:TXGN
|
$321.28 Million |
|
Haverty Furniture Companies Inc
NYSE:HVT-A
|
$321.39 Million |
|
Linkage Software Co Ltd
SHG:688588
|
$321.48 Million |
|
Hangzhou Juheshun New Material Co Ltd
SHG:605166
|
$321.04 Million |
|
Zhejiang Cheng Yi Pharmaceutical Co Ltd
SHG:603811
|
$321.03 Million |
|
Lion Travel Service Co Ltd
TW:2731
|
$321.02 Million |
|
Pubang Landscape Architecture Co Ltd
SHE:002663
|
$320.98 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Minerva S.A's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from 174,379,000 to -478,639,000, a change of -653,018,000 (-374.5%).
- Net loss of 1,558,712,000 reduced equity.
- Share repurchases of 4,796,000 reduced equity.
- Other comprehensive income increased equity by 868,083,000.
- Other factors increased equity by 42,407,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | R$-1.56 Billion | -325.66% |
| Share Repurchases | R$4.80 Million | -1.0% |
| Other Comprehensive Income | R$868.08 Million | +181.36% |
| Other Changes | R$42.41 Million | +8.86% |
| Total Change | R$- | -374.48% |
Book Value vs Market Value Analysis
This analysis compares Minerva S.A's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2004-12-31 | R$0.00 | R$4.32 | x |
| 2005-12-31 | R$0.81 | R$4.32 | x |
| 2006-12-31 | R$2.46 | R$4.32 | x |
| 2007-12-31 | R$6.95 | R$4.32 | x |
| 2008-12-31 | R$3.74 | R$4.32 | x |
| 2009-12-31 | R$5.01 | R$4.32 | x |
| 2010-12-31 | R$4.80 | R$4.32 | x |
| 2011-12-31 | R$5.12 | R$4.32 | x |
| 2012-12-31 | R$5.26 | R$4.32 | x |
| 2013-12-31 | R$2.75 | R$4.32 | x |
| 2014-12-31 | R$2.52 | R$4.32 | x |
| 2015-12-31 | R$-1.97 | R$4.32 | x |
| 2016-12-31 | R$2.17 | R$4.32 | x |
| 2017-12-31 | R$0.32 | R$4.32 | x |
| 2018-12-31 | R$-0.79 | R$4.32 | x |
| 2019-12-31 | R$-0.70 | R$4.32 | x |
| 2020-12-31 | R$1.60 | R$4.32 | x |
| 2021-12-31 | R$1.12 | R$4.32 | x |
| 2022-12-31 | R$0.87 | R$4.32 | x |
| 2023-12-31 | R$0.30 | R$4.32 | x |
| 2024-12-31 | R$-0.81 | R$4.32 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Minerva S.A utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -4.58%
- • Asset Turnover: 0.81x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is below the historical average (0.09%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2004 | 0.00% | 0.66% | 1.90x | 0.00x | R$5.43 Million |
| 2005 | 23.06% | 1.52% | 1.66x | 9.18x | R$8.07 Million |
| 2006 | 28.52% | 4.50% | 1.32x | 4.79x | R$34.81 Million |
| 2007 | 6.55% | 2.38% | 1.08x | 2.56x | R$-18.26 Million |
| 2008 | -86.00% | -11.55% | 1.07x | 6.99x | R$-273.33 Million |
| 2009 | 13.89% | 2.80% | 1.25x | 3.97x | R$20.41 Million |
| 2010 | 4.52% | 0.67% | 1.30x | 5.19x | R$-27.75 Million |
| 2011 | 8.46% | 1.14% | 1.14x | 6.53x | R$-8.23 Million |
| 2012 | -25.81% | -4.43% | 1.00x | 5.81x | R$-269.28 Million |
| 2013 | -70.89% | -5.75% | 1.10x | 11.24x | R$-358.26 Million |
| 2014 | -87.17% | -5.99% | 0.96x | 15.10x | R$-466.21 Million |
| 2015 | 0.00% | -8.41% | 1.15x | 0.00x | R$-762.31 Million |
| 2016 | 37.43% | 2.02% | 1.09x | 17.07x | R$142.81 Million |
| 2017 | -395.38% | -2.32% | 1.02x | 167.50x | R$-288.13 Million |
| 2018 | 0.00% | -7.80% | 1.26x | 0.00x | R$-1.23 Billion |
| 2019 | 0.00% | 0.09% | 1.29x | 0.00x | R$44.32 Million |
| 2020 | 82.98% | 3.59% | 1.15x | 20.15x | R$613.08 Million |
| 2021 | 91.55% | 2.22% | 1.34x | 30.68x | R$533.47 Million |
| 2022 | 128.75% | 2.11% | 1.45x | 42.22x | R$601.85 Million |
| 2023 | 241.46% | 1.57% | 0.94x | 163.98x | R$403.62 Million |
| 2024 | 0.00% | -4.58% | 0.81x | 0.00x | R$-1.51 Billion |
Industry Comparison
This section compares Minerva S.A's net assets metrics with peer companies in the Farm Products industry.
Industry Context
- Industry: Farm Products
- Average net assets among peers: $907,081,500
- Average return on equity (ROE) among peers: 4.87%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Minerva S.A (BEEF3) | R$1.85 Billion | 0.00% | 23.45x | $321.11 Million |
| BrasilAgro - Companhia Brasileira de Propriedades Agrícolas (AGRO3) | $2.20 Billion | 12.22% | 0.60x | $178.87 Million |
| Terra Santa Propriedades Agrícolas S.A. (LAND3) | $713.75 Million | 1.03% | 0.32x | $60.73 Million |
| Minupar Participações S.A (MNPR3) | $1.09 Million | 0.00% | 68.79x | $10.86 Million |
| SLC Agrícola S.A (SLCE3) | $716.34 Million | 6.23% | 1.15x | $503.35 Million |