C & A Modas (BSP:CEAB3) Inventories, Inventories Adjustments: R$-114 Mil (As of Jun. 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:CEAB3 C & A Modas SA BSP:CEAB3
85 GF Score
Price R$9.08
GF Value R$11.78
Valuation Modestly Undervalued
! 2 Warning Signs
View Full Analysis

What is C & A Modas Inventories, Inventories Adjustments?

C & A Modas BSP:CEAB3 -2.99% 85 Inventories, Inventories Adjustments is R$-114 Mil as of Jun. 2026. GuruFocus rates BSP:CEAB3 with a GF Score™ of 85/100 and a GF Value™ of R$11.78 (Modestly Undervalued). The stock has 2 warning signs investors should review.

C & A Modas's Inventories, Inventories Adjustments for the quarter that ended in Jun. 2026 was R$-114 Mil.

C & A Modas's quarterly Inventories, Inventories Adjustments declined from Dec. 2025 (R$-84 Mil) to Mar. 2026 (R$-92 Mil) and declined from Mar. 2026 (R$-92 Mil) to Jun. 2026 (R$-114 Mil).

C & A Modas's annual Inventories, Inventories Adjustments increased from Dec. 2023 (R$-64 Mil) to Dec. 2024 (R$-63 Mil) but then declined from Dec. 2024 (R$-63 Mil) to Dec. 2025 (R$-84 Mil).

C & A Modas Inventories, Inventories Adjustments Historical Data

* Premium members only.

The historical data trend for C & A Modas's Inventories, Inventories Adjustments 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.

C & A Modas Inventories, Inventories Adjustments Chart

C & A Modas Annual Data
Trend Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Inventories, Inventories Adjustments
Get a 7-Day Free Trial 0.00 0.00 -63.95 -63.33 -83.60

C & A Modas Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Inventories, Inventories Adjustments 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 -107.21 -86.94 -83.60 -91.73 -114.49
BSP:CEAB3
85GF Score
C & A Modas SA BSP:CEAB3
Inventories, Inventories Adjustments is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

C & A Modas Inventories, Inventories Adjustments Calculation

Inventories, Inventories Adjustments represents certain charges made in the current period in inventory resulting from breakage, spoilage, employee theft and shoplifting, etc.

What does a Inventories, Inventories Adjustments of R$-114 Mil mean?
C & A Modas (BSP:CEAB3) has a Inventories, Inventories Adjustments of R$-114 Mil as of Jun. 2026. Inventories, Inventories Adjustments is certain charges made in the current period in inventory resulting from breakage, spoilage, etc. View historical data on C & A Modas and its competitors.
Is C & A Modas' Inventories, Inventories Adjustments too high?
C & A Modas' current Inventories, Inventories Adjustments is R$-114 Mil. Overall, C & A Modas has a GF Score™ of 85/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does C & A Modas' Inventories, Inventories Adjustments compare to CASY and WSM?
C & A Modas' Inventories, Inventories Adjustments of R$-114 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Inventories, Inventories Adjustments for a Retail - Cyclical company?
A good Inventories, Inventories Adjustments depends on the Retail - Cyclical industry context. However, Inventories, Inventories Adjustments 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 Inventories, Inventories Adjustments mean?
A high Inventories, Inventories Adjustments can signal that a stock is expensive relative to its fundamentals. Inventories, Inventories Adjustments is certain charges made in the current period in inventory resulting from breakage, spoilage, etc. View historical data on C & A Modas and its competitors. C & A Modas's current Inventories, Inventories Adjustments is R$-114 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is C & A Modas stock overvalued right now?
Based on GuruFocus' analysis, C & A Modas (BSP:CEAB3) is currently considered Modestly Undervalued. The stock's GF Value™ is R$11.78, compared to a current price of R$9.08 — trading 22.9% below its estimated fair value. The current Inventories, Inventories Adjustments is R$-114 Mil. C & A Modas' overall GF Score™ is 85/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Inventories, Inventories Adjustments calculated?
Inventories, Inventories Adjustments is calculated from a company's financial statements. For C & A Modas (BSP:CEAB3), the current Inventories, Inventories Adjustments is R$-114 Mil as of Jun. 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 C & A Modas (BSP:CEAB3) Overvalued in 2026?

Based on GuruFocus' analysis, C & A Modas stock appears to be undervalued. The current stock price of R$9.08 is trading 22.9% below its estimated GF Value™ of R$11.78. GuruFocus considers C & A Modas to be Modestly Undervalued.

Key valuation signals for BSP:CEAB3:

  • Inventories, Inventories Adjustments: R$-114 Mil
  • GF Value™: R$11.78 vs. price of R$9.08 (22.9% below fair value)
  • GF Score™: 85/100 with 2 warning signs

No single metric tells the full story. See the BSP:CEAB3 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

C & A Modas Business Description

Address Alameda Araguaia, 1222, Alphaville, Barueri, SP, BRA, 06455-000
C & A Modas SA is a fashion retail brand company in Brazil. The Group sells its merchandise in approximately 332 stores, which are supplied by 3 distribution centers in the states of Sao Paulo, Rio de Janeiro, and Santa Catarina and 1 logistics operation. The Group also sells its goods through e-commerce services. The company has two segments retail and Financial products and services. The retail segment consists sale of apparel, perfumery, cosmetics, watches, and cell phones in B&M stores and e-commerce. The Financial products and services segment consists of consumer credit operations and intermediation of insurance sales through its partners or own operations with the C&A Pay card. The majority of revenue is derived from the retail segment.
85GF Score

Get the complete analysis for BSP:CEAB3

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

R$9.08
Price
R$11.78
GF Value