CIA Melhoramentos deo Paulo (BSP:MSPA3) Earnings per Share (Diluted): R$-5.76 (TTM 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:MSPA3 CIA Melhoramentos de Sao Paulo BSP:MSPA3
51 GF Score
Price R$37.40
GF Value R$45.56
Valuation Modestly Undervalued
! 5 Warning Signs
View Full Analysis

What is CIA Melhoramentos deo Paulo Earnings per Share (Diluted)?

CIA Melhoramentos deo Paulo BSP:MSPA3 51 Earnings per Share (Diluted) is R$-5.76 as of Mar. 2026. GuruFocus rates BSP:MSPA3 with a GF Score™ of 51/100 and a GF Value™ of R$45.56 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 200 Forest Products companies, CIA Melhoramentos deo Paulo ranks worse than 94.5% on this metric.

CIA Melhoramentos deo Paulo's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was R$-1.87. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 was R$-5.76.

CIA Melhoramentos deo Paulo's EPS (Basic) for the three months ended in Mar. 2026 was R$-1.87. Its EPS (Basic) for the trailing twelve months (TTM) ended in Mar. 2026 was R$-5.76.

CIA Melhoramentos deo Paulo's EPS without NRI for the three months ended in Mar. 2026 was R$-1.89. Its EPS without NRI for the trailing twelve months (TTM) ended in Mar. 2026 was R$-7.08.

During the past 3 years, the average EPS without NRIGrowth Rate was -65.30% per year.

During the past 13 years, CIA Melhoramentos deo Paulo's highest 3-Year average EPS without NRI Growth Rate was 383.60% per year. The lowest was -69.00% per year. And the median was 31.90% per year.


CIA Melhoramentos deo Paulo  (BSP:MSPA3) Earnings per Share (Diluted) Explanation

Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


CIA Melhoramentos deo Paulo Earnings per Share (Diluted) Related Terms


CIA Melhoramentos deo Paulo Earnings per Share (Diluted) Historical Data

* Premium members only.

The historical data trend for CIA Melhoramentos deo Paulo's Earnings per Share (Diluted) 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 Earnings per Share (Diluted) Chart

CIA Melhoramentos deo Paulo Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Earnings per Share (Diluted)
Get a 7-Day Free Trial Premium Member Only Premium Member Only -4.46 0.24 1.23 0.52 -5.11

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
Earnings per Share (Diluted) 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 -1.42 -1.64 -1.37 -0.88 -1.87

BSP:MSPA3 vs SSD, UFPI, BCC: Earnings per Share (Diluted) Comparison

For the Lumber & Wood Production subindustry, CIA Melhoramentos deo Paulo's PE Ratio, along with its competitors' market caps and PE 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 PE Ratio vs Forest Products Industry

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

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


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

CIA Melhoramentos deo Paulo Earnings per Share (Diluted) Calculation

Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.

CIA Melhoramentos deo Paulo's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as

Diluted Earnings Per Share (A: Dec. 2025 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(-32.702-0)/6.405
=-5.11

CIA Melhoramentos deo Paulo's Earnings Per Share (Diluted) for the quarter that ended in Mar. 2026 is calculated as

Diluted Earnings Per Share (Q: Mar. 2026 )=(Net Income - Preferred Dividends / Shares Outstanding (Diluted Average)
=(-13.629-0)/6.405
=-2.13

Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was R$-5.76

* 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.

Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.

What does a Earnings per Share (Diluted) of R$-5.76 mean?
CIA Melhoramentos deo Paulo (BSP:MSPA3) has a Earnings per Share (Diluted) of R$-5.76 as of Mar. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on CIA Melhoramentos deo Paulo and its competitors. According to the industry distribution chart, CIA Melhoramentos deo Paulo ranks #189 out of 200 companies in the Forest Products industry, placing it in the top 94.5%.
Is CIA Melhoramentos deo Paulo's Earnings per Share (Diluted) too high?
CIA Melhoramentos deo Paulo's current Earnings per Share (Diluted) is R$-5.76. Based on the distribution chart, CIA Melhoramentos deo Paulo ranks #189 out of 200 companies in the Forest Products industry, which is in the bottom quartile relative to peers. Overall, CIA Melhoramentos deo Paulo has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CIA Melhoramentos deo Paulo's Earnings per Share (Diluted) compare to SSD and UFPI?
According to the Forest Products industry distribution chart, CIA Melhoramentos deo Paulo ranks #189 out of 200 companies for Earnings per Share (Diluted). This places CIA Melhoramentos deo Paulo in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Forest Products company?
A good Earnings per Share (Diluted) depends on the Forest Products industry context. However, Earnings per Share (Diluted) should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on CIA Melhoramentos deo Paulo and its competitors. CIA Melhoramentos deo Paulo's current Earnings per Share (Diluted) is R$-5.76. 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$45.56, compared to a current price of R$37.40 — trading 17.9% below its estimated fair value. The current Earnings per Share (Diluted) is R$-5.76. 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 Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For CIA Melhoramentos deo Paulo (BSP:MSPA3), the current Earnings per Share (Diluted) is R$-5.76 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$37.40 is trading 17.9% below its estimated GF Value™ of R$45.56. GuruFocus considers CIA Melhoramentos deo Paulo to be Modestly Undervalued.

Key valuation signals for BSP:MSPA3:

  • Earnings per Share (Diluted): R$-5.76
  • GF Value™: R$45.56 vs. price of R$37.40 (17.9% 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

Other Exchanges MSPA4:Brazil
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

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

R$37.40
Price
R$45.56
GF Value