CIA Melhoramentos deo Paulo (BSP:MSPA3) Book Value per Share: R$124.76 (As of Mar. 2026)

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BSP:MSPA3 CIA Melhoramentos de Sao Paulo BSP:MSPA3
51 GF Score
Price R$40.30
GF Value R$45.75
Valuation Modestly Undervalued
! 5 Warning Signs
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What is CIA Melhoramentos deo Paulo Book Value per Share?

CIA Melhoramentos deo Paulo BSP:MSPA3 51 Book Value per Share is R$124.76 as of Mar. 2026. GuruFocus rates BSP:MSPA3 with a GF Score™ of 51/100 and a GF Value™ of R$45.75 (Modestly Undervalued). The stock has 5 warning signs investors should review.

CIA Melhoramentos deo Paulo's book value per share for the quarter that ended in Mar. 2026 was R$124.76.

During the past 12 months, CIA Melhoramentos deo Paulo's average Book Value Per Share Growth Rate was -4.50% per year. During the past 3 years, the average Book Value Per Share Growth Rate was -0.50% per year. During the past 10 years, the average Book Value Per Share Growth Rate was -0.40% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the book value growth rate using book value per share data.

During the past 13 years, the highest 3-Year average Book Value Per Share Growth Rate of CIA Melhoramentos deo Paulo was 56.20% per year. The lowest was -7.70% per year. And the median was 2.70% per year.

CIA Melhoramentos deo Paulo's current price is R$40.30. Its book value per share for the quarter that ended in Mar. 2026 was R$124.76. Hence, today's PB Ratio of CIA Melhoramentos deo Paulo is 0.32.

During the past 13 years, the highest P/B Ratio of CIA Melhoramentos deo Paulo was 0.41. The lowest was 0.23. And the median was 0.36.


CIA Melhoramentos deo Paulo  (BSP:MSPA3) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.


CIA Melhoramentos deo Paulo Book Value per Share Related Terms


CIA Melhoramentos deo Paulo Book Value per Share Historical Data

* Premium members only.

The historical data trend for CIA Melhoramentos deo Paulo's Book Value per Share 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.

CIA Melhoramentos deo Paulo Book Value per Share Chart

CIA Melhoramentos deo Paulo Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Book Value per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 128.57 128.95 131.07 132.30 126.89

CIA Melhoramentos deo Paulo Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Book Value per Share 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 130.58 128.81 127.21 126.89 124.76

BSP:MSPA3 vs SSD, UFPI, BCC: Book Value per Share Comparison

For the Lumber & Wood Production subindustry, CIA Melhoramentos deo Paulo's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


CIA Melhoramentos deo Paulo PB Ratio vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, CIA Melhoramentos deo Paulo's PB Ratio distribution charts can be found below:

* The bar in red indicates where CIA Melhoramentos deo Paulo's PB Ratio falls into.


BSP:MSPA3
51GF Score
CIA Melhoramentos de Sao Paulo BSP:MSPA3
Book Value per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CIA Melhoramentos deo Paulo Book Value per Share Calculation

CIA Melhoramentos deo Paulo's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(812.0-0.0)/6.4
=126.89

CIA Melhoramentos deo Paulo's Book Value Per Share for the quarter that ended in Mar. 2026 is calculated as:

Book Value Per Share=(Total Stockholders Equity-Preferred Stock)/Shares Outstanding (EOP)
=(798.3-0.0)/6.4
=124.76

* 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.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

Frequently Asked Questions Learn more about Book Value per Share →
What does a Book Value per Share of R$124.76 mean?
CIA Melhoramentos deo Paulo (BSP:MSPA3) has a Book Value per Share of R$124.76 as of Mar. 2026. Book value per share gives the per-share value of a company's stockholder equity. View historical data on CIA Melhoramentos deo Paulo and its competitors.
Is CIA Melhoramentos deo Paulo's Book Value per Share too high?
CIA Melhoramentos deo Paulo's current Book Value per Share is R$124.76. Overall, CIA Melhoramentos deo Paulo has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CIA Melhoramentos deo Paulo's Book Value per Share compare to SSD and UFPI?
CIA Melhoramentos deo Paulo's Book Value per Share of R$124.76 can be compared against companies in the Forest Products industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Book Value per Share for a Forest Products company?
A good Book Value per Share depends on the Forest Products industry context. However, Book Value per Share 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 Book Value per Share mean?
A high Book Value per Share can signal that a stock is expensive relative to its fundamentals. Book value per share gives the per-share value of a company's stockholder equity. View historical data on CIA Melhoramentos deo Paulo and its competitors. CIA Melhoramentos deo Paulo's current Book Value per Share is R$124.76. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is CIA Melhoramentos deo Paulo stock overvalued right now?
Based on GuruFocus' analysis, CIA Melhoramentos deo Paulo (BSP:MSPA3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$45.75, compared to a current price of R$40.30 — trading 11.9% below its estimated fair value. The current Book Value per Share is R$124.76. CIA Melhoramentos deo Paulo's overall GF Score™ is 51/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Book Value per Share calculated?
Book Value per Share is calculated from a company's financial statements. For CIA Melhoramentos deo Paulo (BSP:MSPA3), the current Book Value per Share is R$124.76 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 CIA Melhoramentos deo Paulo (BSP:MSPA3) Overvalued in 2026?

Based on GuruFocus' analysis, CIA Melhoramentos deo Paulo stock appears to be undervalued. The current stock price of R$40.30 is trading 11.9% below its estimated GF Value™ of R$45.75. GuruFocus considers CIA Melhoramentos deo Paulo to be Modestly Undervalued.

Key valuation signals for BSP:MSPA3:

  • Book Value per Share: R$124.76
  • GF Value™: R$45.75 vs. price of R$40.30 (11.9% below fair value)
  • GF Score™: 51/100 with 5 warning signs

No single metric tells the full story. See the BSP:MSPA3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


CIA Melhoramentos deo Paulo Business Description

Address Rua Tito 479, Sao Paulo, SP, BRA, 05051000
CIA Melhoramentos de Sao Paulo primarily engages in publishing business in Brazil. It offers paperback and digital books primarily for children, teenagers, and schools; cooking books; and customized books for companies. The company also engages in developing and maintaining forests; conducting reforestation activities of pines and eucalyptus; and urban, industrial, or infrastructure projects of real estate development. In addition, it is involved in the production of fibers, such as thermo ground wood, Bleached Thermo Ground Wood and Neolux Fibers, used as raw material for the production of paperboard, tissue and special papers.
51GF Score

Get the complete analysis for BSP:MSPA3

Book Value per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

R$40.30
Price
R$45.75
GF Value