Minerva (BSP:BEEF3) Return-on-Tangible-Asset: 0.62% (As of Mar. 2026) — 69% Below Median

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BSP:BEEF3 Minerva SA BSP:BEEF3
72 GF Score
Price R$3.52
GF Value R$5.61
Valuation Significantly Undervalued
! 5 Warning Signs
View Full Analysis

What is Minerva Return-on-Tangible-Asset?

Minerva BSP:BEEF3 -1.68% 72 Return-on-Tangible-Asset is 0.62% as of Mar. 2026, which is 69% below its 10-year median of 2.01. GuruFocus rates BSP:BEEF3 with a GF Score™ of 72/100 and a GF Value™ of R$5.61 (Significantly Undervalued). The stock has 5 warning signs investors should review. Among 1,995 Consumer Packaged Goods companies, Minerva ranks worse than 60.65% on this metric.

Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Minerva's annualized Net Income for the quarter that ended in Mar. 2026 was R$231 Mil. Minerva's average total tangible assets for the quarter that ended in Mar. 2026 was R$36,902 Mil. Therefore, Minerva's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 was 0.62%.

The historical rank and industry rank for Minerva's Return-on-Tangible-Asset or its related term are showing as below:

BSP:BEEF3' s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -10.85   Med: 2.01   Max: 4.86
Current: 1.95

During the past 13 years, Minerva's highest Return-on-Tangible-Asset was 4.86%. The lowest was -10.85%. And the median was 2.01%.

BSP:BEEF3's Return-on-Tangible-Asset is ranked worse than
60.65% of 1995 companies
in the Consumer Packaged Goods industry
Industry Median: 3.41 vs BSP:BEEF3: 1.95

Minerva  (BSP:BEEF3) Return-on-Tangible-Asset Explanation

Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.


Be Aware

Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the company’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a company’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).

Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.


Minerva Return-on-Tangible-Asset Related Terms


Minerva Return-on-Tangible-Asset Historical Data

* Premium members only.

The historical data trend for Minerva's Return-on-Tangible-Asset 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 Return-on-Tangible-Asset Chart

Minerva Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Return-on-Tangible-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 3.38 3.37 1.81 -5.05 2.20

Minerva Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Return-on-Tangible-Asset 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 1.84 5.02 1.25 0.96 0.62

BSP:BEEF3 vs KHC, GIS, HRL: Return-on-Tangible-Asset Comparison

For the Packaged Foods subindustry, Minerva's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Minerva's Return-on-Tangible-Asset distribution charts can be found below:

* The bar in red indicates where Minerva's Return-on-Tangible-Asset falls into.


BSP:BEEF3
72GF Score
Minerva SA BSP:BEEF3
Return-on-Tangible-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Minerva Return-on-Tangible-Asset Calculation

Minerva's annualized Return-on-Tangible-Asset for the fiscal year that ended in Dec. 2025 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(A: Dec. 2025 )  (A: Dec. 2024 )(A: Dec. 2025 )
=810.488/( (34846.578+38975.857)/ 2 )
=810.488/36911.2175
=2.20 %

Minerva's annualized Return-on-Tangible-Asset for the quarter that ended in Mar. 2026 is calculated as:

Return-on-Tangible-Asset=Net Income/( (Total Tangible Assets+Total Tangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=Net Income/( (Total Assets - Intangible Assets+Total Assets - Intangible Assets)/ count )
(Q: Mar. 2026 )  (Q: Dec. 2025 )(Q: Mar. 2026 )
=230.632/( (38975.857+34827.903)/ 2 )
=230.632/36901.88
=0.62 %

* 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.

In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data, the Net Income data used here is four times the quarterly (Mar. 2026) net income data.

What does a Return-on-Tangible-Asset of 0.62% mean?
Minerva (BSP:BEEF3) has a Return-on-Tangible-Asset of 0.62% as of Mar. 2026. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Minerva and its competitors. This is 69% below median its historical median of 2.01. According to the industry distribution chart, Minerva ranks #1210 out of 1995 companies in the Consumer Packaged Goods industry, placing it in the top 60.7%.
Is Minerva's Return-on-Tangible-Asset too high?
Minerva's current Return-on-Tangible-Asset of 0.62% is 69% below median its 10-year median of 2.01. The Consumer Packaged Goods industry median Return-on-Tangible-Asset is 3.41. Minerva's value of 0.62% is 81.8% below this industry median. Based on the distribution chart, Minerva ranks #1210 out of 1995 companies in the Consumer Packaged Goods industry, which is below 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 Return-on-Tangible-Asset compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Minerva ranks #1210 out of 1995 companies for Return-on-Tangible-Asset. This places Minerva in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.41. Minerva's value of 0.62% is 81.8% below this benchmark. While the company's 10-year median is 2.01 vs. the industry median of 3.41, Minerva has consistently been below 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 Return-on-Tangible-Asset for a Consumer Packaged Goods company?
The median Return-on-Tangible-Asset among Consumer Packaged Goods companies is 3.41, based on 1,995 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Minerva's current Return-on-Tangible-Asset of 0.62% is 81.8% below 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Minerva and its competitors. For the Consumer Packaged Goods industry, the median Return-on-Tangible-Asset is 3.41 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Minerva's current Return-on-Tangible-Asset is 0.62%, which is 69% below median its own 10-year median of 2.01. 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$5.61, compared to a current price of R$3.52 — trading 37.3% below its estimated fair value. The current Return-on-Tangible-Asset is 0.62%, which is 69% below median its 10-year median of 2.01 and 81.8% below the Consumer Packaged Goods industry median of 3.41. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Minerva (BSP:BEEF3), the current Return-on-Tangible-Asset is 0.62% 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$3.52 is trading 37.3% below its estimated GF Value™ of R$5.61. GuruFocus considers Minerva to be Significantly Undervalued.

Key valuation signals for BSP:BEEF3:

  • Return-on-Tangible-Asset: 0.62% (69% below median its 10-year median of 2.01)
  • GF Value™: R$5.61 vs. price of R$3.52 (37.3% below fair value)
  • GF Score™: 72/100 with 5 warning signs
  • Industry Position: 81.8% below the Consumer Packaged Goods median (#1210 of 1995)

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

Return-on-Tangible-Asset is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

R$3.52
Price
R$5.61
GF Value