Minerva (BSP:BEEF3) Beginning Cash Position: R$15,031 Mil (As of Mar. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BSP:BEEF3 Minerva SA BSP:BEEF3
72 GF Score
Price R$3.42
GF Value R$5.62
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Minerva Beginning Cash Position?

Minerva BSP:BEEF3 -3.93% 72 Beginning Cash Position is R$15,031 Mil as of Mar. 2026. GuruFocus rates BSP:BEEF3 with a GF Score™ of 72/100 and a GF Value™ of R$5.62 (Significantly Undervalued). The stock has 5 warning signs investors should review.

Minerva's Beginning Cash Position for the quarter that ended in Mar. 2026 was R$15,031 Mil.

Minerva's quarterly Beginning Cash Position increased from Sep. 2025 (R$12,548 Mil) to Dec. 2025 (R$14,893 Mil) and increased from Dec. 2025 (R$14,893 Mil) to Mar. 2026 (R$15,031 Mil).

Minerva's annual Beginning Cash Position increased from Dec. 2023 (R$7,071 Mil) to Dec. 2024 (R$12,679 Mil) and increased from Dec. 2024 (R$12,679 Mil) to Dec. 2025 (R$14,461 Mil).


Minerva Beginning Cash Position Related Terms


Minerva Beginning Cash Position Historical Data

* Premium members only.

The historical data trend for Minerva's Beginning Cash Position can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Minerva Beginning Cash Position Chart

Minerva Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Beginning Cash Position
Get a 7-Day Free Trial Premium Member Only Premium Member Only 6,391.43 7,302.01 7,071.46 12,678.59 14,460.93

Minerva Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Beginning Cash Position Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 14,460.93 11,874.05 12,547.96 14,893.22 15,031.40
BSP:BEEF3
72GF Score
Minerva SA BSP:BEEF3
Beginning Cash Position is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Minerva Beginning Cash Position Calculation

Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement.

What does a Beginning Cash Position of R$15,031 Mil mean?
Minerva (BSP:BEEF3) has a Beginning Cash Position of R$15,031 Mil as of Mar. 2026. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on Minerva and its competitors.
Is Minerva's Beginning Cash Position too high?
Minerva's current Beginning Cash Position is R$15,031 Mil. Overall, Minerva has a GF Score™ of 72/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Minerva's Beginning Cash Position compare to KHC and GIS?
Minerva's Beginning Cash Position of R$15,031 Mil can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beginning Cash Position for a Consumer Packaged Goods company?
A good Beginning Cash Position depends on the Consumer Packaged Goods industry context. However, Beginning Cash Position should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beginning Cash Position mean?
A high Beginning Cash Position can signal that a stock is expensive relative to its fundamentals. Beginning Cash Position is the cash and equivalents balance at the beginning of the accounting period, as indicated on the Cash Flow statement. View historical data on Minerva and its competitors. Minerva's current Beginning Cash Position is R$15,031 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Minerva stock overvalued right now?
Based on GuruFocus' analysis, Minerva (BSP:BEEF3) is currently considered Significantly Undervalued. The stock's GF Value™ is R$5.62, compared to a current price of R$3.42 — trading 39.1% below its estimated fair value. The current Beginning Cash Position is R$15,031 Mil. Minerva's overall GF Score™ is 72/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beginning Cash Position calculated?
Beginning Cash Position is calculated from a company's financial statements. For Minerva (BSP:BEEF3), the current Beginning Cash Position is R$15,031 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Minerva (BSP:BEEF3) Overvalued in 2026?

Based on GuruFocus' analysis, Minerva stock appears to be undervalued. The current stock price of R$3.42 is trading 39.1% below its estimated GF Value™ of R$5.62. GuruFocus considers Minerva to be Significantly Undervalued.

Key valuation signals for BSP:BEEF3:

  • Beginning Cash Position: R$15,031 Mil
  • GF Value™: R$5.62 vs. price of R$3.42 (39.1% below fair value)
  • GF Score™: 72/100 with 5 warning signs

No single metric tells the full story. See the BSP:BEEF3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Minerva Business Description

Other Exchanges MRVSY:USAM0V:Germany
Address Avenida Antonio Manco Bernardes s/n, Chacara Minerva, Barretos, SP, BRA, 14781-545
Minerva SA produces and markets beef and other meat products out of South America. The company's activities include the slaughtering of livestock and processing of meat, the sale of fresh chilled, frozen, and processed meat and the exporting of live cattle. It has several different facilities to help with processing. Slaughtering and boning plants acquire the livestock and kick-start the process. A processing plant works on turning raw materials into finished products, and distribution centers are located around the globe to ensure quality and timely deliveries. International trading offices are strategically placed to help strengthen relationships in different regions.
72GF Score

Get the complete analysis for BSP:BEEF3

Beginning Cash Position is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

R$3.42
Price
R$5.62
GF Value