CIA Melhoramentos deo Paulo (BSP:MSPA3) Net Income: R$-36.0 Mil (TTM As of Mar. 2026)

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BSP:MSPA3 CIA Melhoramentos de Sao Paulo BSP:MSPA3
51 GF Score
Price R$38.29
GF Value R$45.66
Valuation Modestly Undervalued
! 5 Warning Signs
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What is CIA Melhoramentos deo Paulo Net Income?

CIA Melhoramentos deo Paulo BSP:MSPA3 -4.99% 51 Net Income is R$-36.0 Mil as of Mar. 2026. GuruFocus rates BSP:MSPA3 with a GF Score™ of 51/100 and a GF Value™ of R$45.66 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax. CIA Melhoramentos deo Paulo's Net Income for the three months ended in Mar. 2026 was R$-13.6 Mil. Its Net Income for the trailing twelve months (TTM) ended in Mar. 2026 was R$-36.0 Mil.

Net Income is linked to the most popular Earnings per Share (Diluted) number. CIA Melhoramentos deo Paulo's Earnings per Share (Diluted) for the three months ended in Mar. 2026 was R$-2.13.


CIA Melhoramentos deo Paulo  (BSP:MSPA3) Net Income Explanation

Net Income is the most widely cited number in reporting a company's profitability. It is linked to the most popular earnings-per-share (EPS) number through:

CIA Melhoramentos deo Paulo's Earnings per Share (Diluted) (EPS) for the quarter that ended in Mar. 2026 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.

Although Net Income and Earnings-per-Share (EPS) are the most widely used parameter in measuring a company's profitability and valuation, it is the least reliable. The reason is that reported earnings can be manipulated easily by adjusting any numbers such as Depreciation, Depletion and Amotorization and non-recurring items.

EPS is most useful for companies that have:

A predictable business
Consistent accounting methods
And few restructurings

The dividend paid to preferred stocks needs to be subtracted from the total net income in the calculation of EPS because common stock holders are not entitled to that part of the net income.


Be Aware

Warren Buffett looks for consistency and upward long term trend. Because of share repurchase it is possible for net earnings trend to differ from EPS trend. He preferred Net Income over EPS. The companies with durable competitive advantage companies report higher % net earnings to total revenues.

Important: If a company is showing net earnings history greater than 20% on total revenues, it is probably benefiting from a long term competitive advantage.

If net earnings is less than 10%, likely to be in a highly competitive business.


CIA Melhoramentos deo Paulo Net Income Related Terms


CIA Melhoramentos deo Paulo Net Income Historical Data

* Premium members only.

The historical data trend for CIA Melhoramentos deo Paulo's Net Income 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 Net Income Chart

CIA Melhoramentos deo Paulo Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Net Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only -32.51 1.51 7.88 3.31 -32.70

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
Net Income 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 -10.32 -10.49 -9.98 -1.92 -13.63
BSP:MSPA3
51GF Score
CIA Melhoramentos de Sao Paulo BSP:MSPA3
Net Income is just one metric. See GF Score™, valuation, warning signs, and more.
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CIA Melhoramentos deo Paulo Net Income Calculation

Net Income is the net profit that a company earns after deducting all costs and losses including cost of goods, SGA, DDA, interest expenses, non-recurring items and tax.

Net Income
= Revenue - Cost of Goods Sold - Selling, General, & Admin. Expense - Research & Development - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= EBITDA - Depreciation, Depletion and Amortization - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Operating Income - Interest Expense - Non Operating Income (NRI) - Tax Expense + Others
= Pre-Tax Income - Tax Expense + Others

CIA Melhoramentos deo Paulo's Net Income for the fiscal year that ended in Dec. 2025 is calculated as

Net Income(A: Dec. 2025 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-34.762+2.06+0+0
=-32.7

CIA Melhoramentos deo Paulo's Net Income for the quarter that ended in Mar. 2026 is calculated as

Net Income(Q: Mar. 2026 )
= Pre-Tax Income + Tax Provision + Net Income (Discontinued Operations) + Others
=-17.596+3.967+0+0
=-13.6

Net Income 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$-36.0 Mil.

* 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.

Frequently Asked Questions Learn more about Net Income →
What does a Net Income of R$-36.0 Mil mean?
CIA Melhoramentos deo Paulo (BSP:MSPA3) has a Net Income of R$-36.0 Mil as of Mar. 2026. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on CIA Melhoramentos deo Paulo and its competitors.
Is CIA Melhoramentos deo Paulo's Net Income too high?
CIA Melhoramentos deo Paulo's current Net Income is R$-36.0 Mil. Overall, CIA Melhoramentos deo Paulo has a GF Score™ of 51/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does CIA Melhoramentos deo Paulo's Net Income compare to SSD and UFPI?
CIA Melhoramentos deo Paulo's Net Income of R$-36.0 Mil 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 Net Income for a Forest Products company?
A good Net Income depends on the Forest Products industry context. However, Net Income 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 Net Income mean?
A high Net Income can signal that a stock is expensive relative to its fundamentals. Net Income is the total earnings after all operating expenses, interest and taxes. View historical data on CIA Melhoramentos deo Paulo and its competitors. CIA Melhoramentos deo Paulo's current Net Income is R$-36.0 Mil. 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$45.66, compared to a current price of R$38.29 — trading 16.1% below its estimated fair value. The current Net Income is R$-36.0 Mil. 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 Net Income calculated?
Net Income is calculated from a company's financial statements. For CIA Melhoramentos deo Paulo (BSP:MSPA3), the current Net Income is R$-36.0 Mil 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$38.29 is trading 16.1% below its estimated GF Value™ of R$45.66. GuruFocus considers CIA Melhoramentos deo Paulo to be Modestly Undervalued.

Key valuation signals for BSP:MSPA3:

  • Net Income: R$-36.0 Mil
  • GF Value™: R$45.66 vs. price of R$38.29 (16.1% 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

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

R$38.29
Price
R$45.66
GF Value