Minerva (BSP:BEEF3) Cyclically Adjusted Revenue per Share: R$57.74 (As of Mar. 2026)

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BSP:BEEF3 Minerva SA BSP:BEEF3
72 GF Score
Price R$3.67
GF Value R$5.60
Valuation Significantly Undervalued
! 5 Warning Signs
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What is Minerva Cyclically Adjusted Revenue per Share?

Minerva BSP:BEEF3 -1.34% 72 Cyclically Adjusted Revenue per Share is R$57.74 as of Mar. 2026. GuruFocus rates BSP:BEEF3 with a GF Score™ of 72/100 and a GF Value™ of R$5.60 (Significantly Undervalued). The stock has 5 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

Minerva's adjusted revenue per share for the three months ended in Mar. 2026 was R$11.418. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is R$57.74 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Minerva's average Cyclically Adjusted Revenue Growth Rate was -0.90% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was 1.70% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was 3.00% 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 Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of Minerva was 4.10% per year. The lowest was 1.70% per year. And the median was 3.30% per year.

As of today (2026-07-17), Minerva's current stock price is R$3.67. Minerva's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was R$57.74. Minerva's Cyclically Adjusted PS Ratio of today is 0.06.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Minerva was 0.28. The lowest was 0.06. And the median was 0.15.


Minerva  (BSP:BEEF3) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

Minerva's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=3.67/57.74
=0.06

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of Minerva was 0.28. The lowest was 0.06. And the median was 0.15.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


Minerva Cyclically Adjusted Revenue per Share Related Terms


Minerva Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for Minerva's Cyclically Adjusted Revenue 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.

Minerva Cyclically Adjusted Revenue per Share Chart

Minerva Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 52.53 54.38 55.23 56.87 57.23

Minerva Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Revenue 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 58.24 58.26 58.12 57.23 57.74

BSP:BEEF3 vs KHC, GIS, HRL: Cyclically Adjusted Revenue per Share Comparison

For the Packaged Foods subindustry, Minerva's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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.


Minerva Cyclically Adjusted PS Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Minerva's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where Minerva's Cyclically Adjusted PS Ratio falls into.


BSP:BEEF3
72GF Score
Minerva SA BSP:BEEF3
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Minerva Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Minerva's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=11.418/175.0655*175.0655
=11.418

Current CPI (Mar. 2026) = 175.0655.

Minerva Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201606 8.062 108.851 12.966
201609 9.303 109.986 14.808
201612 9.643 110.802 15.236
201703 8.193 111.869 12.821
201706 9.519 112.115 14.864
201709 13.376 112.777 20.764
201712 16.048 114.068 24.630
201803 15.367 114.868 23.420
201806 14.779 117.038 22.107
201809 17.160 117.881 25.484
201812 10.757 118.340 15.913
201903 8.845 120.124 12.891
201906 9.389 120.977 13.587
201909 10.511 121.292 15.171
201912 8.948 123.436 12.691
202003 7.913 124.092 11.163
202006 8.059 123.557 11.419
202009 9.485 125.095 13.274
202012 7.617 129.012 10.336
202103 9.758 131.660 12.975
202106 10.187 133.871 13.322
202109 12.389 137.913 15.726
202112 8.805 141.992 10.856
202203 10.956 146.537 13.089
202206 12.839 149.784 15.006
202209 12.787 147.800 15.146
202212 10.315 150.207 12.022
202303 9.660 153.352 11.028
202306 10.979 154.519 12.439
202309 10.664 155.464 12.009
202312 9.304 157.148 10.365
202403 10.844 159.372 11.912
202406 13.064 161.052 14.201
202409 14.451 162.342 15.584
202412 12.000 164.740 12.752
202503 19.031 168.102 19.819
202506 11.910 169.670 12.289
202509 13.228 170.739 13.563
202512 8.185 171.765 8.342
202603 11.418 175.066 11.418

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of R$57.74 mean?
Minerva (BSP:BEEF3) has a Cyclically Adjusted Revenue per Share of R$57.74 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Minerva and its competitors.
Is Minerva's Cyclically Adjusted Revenue per Share too high?
Minerva's current Cyclically Adjusted Revenue per Share is R$57.74. 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 Cyclically Adjusted Revenue per Share compare to KHC and GIS?
Minerva's Cyclically Adjusted Revenue per Share of R$57.74 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 Cyclically Adjusted Revenue per Share for a Consumer Packaged Goods company?
A good Cyclically Adjusted Revenue per Share depends on the Consumer Packaged Goods industry context. However, Cyclically Adjusted Revenue 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 Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on Minerva and its competitors. Minerva's current Cyclically Adjusted Revenue per Share is R$57.74. 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$5.60, compared to a current price of R$3.67 — trading 34.5% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is R$57.74. 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 Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For Minerva (BSP:BEEF3), the current Cyclically Adjusted Revenue per Share is R$57.74 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$3.67 is trading 34.5% below its estimated GF Value™ of R$5.60. GuruFocus considers Minerva to be Significantly Undervalued.

Key valuation signals for BSP:BEEF3:

  • Cyclically Adjusted Revenue per Share: R$57.74
  • GF Value™: R$5.60 vs. price of R$3.67 (34.5% 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

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

R$3.67
Price
R$5.60
GF Value