MinervaBSP:BEEF3 +0.85%72 Days Payable is 76.62 as of Mar. 2026, which is 65% above its 10-year median of 46.54. GuruFocus rates BSP:BEEF3 with a GF Score™ of 72/100 and a GF Value™ of R$5.58 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Minerva ranks better than 71.08% on this metric.
Minerva's average Accounts Payable for the
three
months ended in Mar. 2026 was R$9,332 Mil. Minerva's Cost of Goods Sold for the
three
months ended in Mar. 2026 was R$11,114 Mil.
Hence, Minerva's Days Payable for the
three
months ended in Mar. 2026 was 76.62.
The historical rank and industry rank for Minerva's Days Payable or its related term are showing as below:
BSP:BEEF3'
s Days Payable Range Over the Past 10 Years
Min: 25.96 Med: 46.54 Max: 68.01
Current: 68.01
During the past 13 years, Minerva's highest Days Payable was 68.01. The lowest was 25.96. And the median was 46.54.
BSP:BEEF3's Days Payable is ranked better than 71.08% of 1881
companies
in the Consumer Packaged Goods industry
Industry Median: 44.14
vs BSP:BEEF3: 68.01
Minerva's Days Payable
increased
from Mar. 2025 (65.02) to Mar. 2026 (76.62).
It may suggest that Minervadelayed paying its suppliers.
Minerva Days Payable Related Terms
Minerva Days Payable Historical Data
* Premium members only.
The historical data trend for Minerva's Days Payable 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.
BSP:BEEF3 vs KHC, GIS, HRL: Days Payable Comparison
For the Packaged Foods subindustry, Minerva's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Consumer Packaged Goods Industry
For the Consumer Packaged Goods industry and Consumer Defensive sector, Minerva's Days Payable distribution charts can be found below:
* The bar in red indicates where Minerva's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
Minerva's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as
* 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 (BSP:BEEF3) has a Days Payable of 76.62 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Minerva and its competitors. This is 65% above median its historical median of 46.54. Over the past decade, Minerva's Days Payable has ranged from 25.96 to 68.01. According to the industry distribution chart, Minerva ranks #544 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 28.9%.
Is Minerva's Days Payable too high?
Minerva's current Days Payable of 76.62 is 65% above median its 10-year median of 46.54. Over the past 10 years, this metric has ranged from a low of 25.96 to a high of 68.01. The Consumer Packaged Goods industry median Days Payable is 44.14. Minerva's value of 76.62 is 73.6% above this industry median. Based on the distribution chart, Minerva ranks #544 out of 1881 companies in the Consumer Packaged Goods industry, which is above the industry midpoint. 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 Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Minerva ranks #544 out of 1881 companies for Days Payable. This puts Minerva in the upper half of its industry. The industry median Days Payable is 44.14. Minerva's value of 76.62 is 73.6% above this benchmark. Historically, Minerva's own Days Payable has ranged from 25.96 to 68.01 over the past decade. While the company's 10-year median is 46.54 vs. the industry median of 44.14, Minerva has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 44.14, based on 1,881 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Minerva's current Days Payable of 76.62 is 73.6% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Minerva and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 44.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Minerva's current Days Payable is 76.62, which is 65% above median its own 10-year median of 46.54. 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$5.58, compared to a current price of R$3.54 — trading 36.6% below its estimated fair value. The current Days Payable is 76.62, which is 65% above median its 10-year median of 46.54 and 73.6% above the Consumer Packaged Goods industry median of 44.14. 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 Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Minerva (BSP:BEEF3), the current Days Payable is 76.62 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$3.54 is trading 36.6% below its estimated GF Value™ of R$5.58.
GuruFocus considers Minerva to be Significantly Undervalued.
Key valuation signals for BSP:BEEF3:
Days Payable: 76.62 (65% above median its 10-year median of 46.54)
GF Value™: R$5.58 vs. price of R$3.54 (36.6% below fair value)
Industry Position: 73.6% above the Consumer Packaged Goods median (#544 of 1881)
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 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
Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BSP:BEEF3 has been successfully added to your 
