CIA Melhoramentos deo Paulo (BSP:MSPA3) 3-Year ROIIC % : 0.00% (As of Dec. 2025)

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Director of Data and Quant Analytics at GuruFocus
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Founder & CEO of GuruFocus
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BSP:MSPA3 CIA Melhoramentos de Sao Paulo BSP:MSPA3
51 GF Score
Price R$40.30
GF Value R$45.75
Valuation Modestly Undervalued
! 5 Warning Signs
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What is CIA Melhoramentos deo Paulo 3-Year ROIIC %?

CIA Melhoramentos deo Paulo BSP:MSPA3 51 3-Year ROIIC % is 0.00 as of Dec. 2025. GuruFocus rates BSP:MSPA3 with a GF Score™ of 51/100 and a GF Value™ of R$45.75 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 268 Forest Products companies, CIA Melhoramentos deo Paulo ranks worse than 373133.96% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. CIA Melhoramentos deo Paulo's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 0.00%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for CIA Melhoramentos deo Paulo's 3-Year ROIIC % or its related term are showing as below:

BSP:MSPA3's 3-Year ROIIC % is not ranked *
in the Forest Products industry.
Industry Median: -0.74
* Ranked among companies with meaningful 3-Year ROIIC % only.

CIA Melhoramentos deo Paulo  (BSP:MSPA3) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


CIA Melhoramentos deo Paulo 3-Year ROIIC % Related Terms


CIA Melhoramentos deo Paulo 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for CIA Melhoramentos deo Paulo's 3-Year ROIIC % 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 3-Year ROIIC % Chart

CIA Melhoramentos deo Paulo Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only -62.85 0.00 -414.98 -933.25 0.00

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
3-Year ROIIC % 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 0.00 0.00 0.00 0.00 0.00

BSP:MSPA3 vs SSD, UFPI, BCC: 3-Year ROIIC % Comparison

For the Lumber & Wood Production subindustry, CIA Melhoramentos deo Paulo's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Forest Products Industry

For the Forest Products industry and Basic Materials sector, CIA Melhoramentos deo Paulo's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where CIA Melhoramentos deo Paulo's 3-Year ROIIC % falls into.


BSP:MSPA3
51GF Score
CIA Melhoramentos de Sao Paulo BSP:MSPA3
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

CIA Melhoramentos deo Paulo 3-Year ROIIC % Calculation

CIA Melhoramentos deo Paulo's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( -25.8711314 (Dec. 2025) - -0 (Dec. 2022) )/( 1349.326 (Dec. 2025) - 1355.235 (Dec. 2022) )
=/-5.9089999999999
=0.00%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 0.00 mean?
CIA Melhoramentos deo Paulo (BSP:MSPA3) has a 3-Year ROIIC % of 0.00 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on CIA Melhoramentos deo Paulo and its competitors. According to the industry distribution chart, CIA Melhoramentos deo Paulo ranks #999999 out of 268 companies in the Forest Products industry.
Is CIA Melhoramentos deo Paulo's 3-Year ROIIC % too high?
CIA Melhoramentos deo Paulo's current 3-Year ROIIC % is 0.00. Based on the distribution chart, CIA Melhoramentos deo Paulo ranks #999999 out of 268 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 3-Year ROIIC % compare to SSD and UFPI?
According to the Forest Products industry distribution chart, CIA Melhoramentos deo Paulo ranks #999999 out of 268 companies for 3-Year ROIIC %. 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 3-Year ROIIC % for a Forest Products company?
A good 3-Year ROIIC % depends on the Forest Products industry context. However, 3-Year ROIIC % 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on CIA Melhoramentos deo Paulo and its competitors. CIA Melhoramentos deo Paulo's current 3-Year ROIIC % is 0.00. 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$45.75, compared to a current price of R$40.30 — trading 11.9% below its estimated fair value. The current 3-Year ROIIC % is 0.00. 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 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For CIA Melhoramentos deo Paulo (BSP:MSPA3), the current 3-Year ROIIC % is 0.00 as of Dec. 2025. 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$40.30 is trading 11.9% below its estimated GF Value™ of R$45.75. GuruFocus considers CIA Melhoramentos deo Paulo to be Modestly Undervalued.

Key valuation signals for BSP:MSPA3:

  • 3-Year ROIIC %: 0.00
  • GF Value™: R$45.75 vs. price of R$40.30 (11.9% 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

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

3-Year ROIIC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

R$40.30
Price
R$45.75
GF Value