MSPA3
ONconsolidatedCIA MELHORAMENTOS DE SAO PAULO
CNPJ 60730348000166
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Ratios
Q3 25 → Q2 26Share capital from the FRE dated 2026-12-31. The FRE is annual — buybacks and issuances after that date are not reflected here.
computed — The CVM does not publish Q4 on its own — the annual filing carries the full year. This figure is the year minus the first nine months.
Distributions
| Type | Approved on | Ex-date basis | R$ / share |
|---|---|---|---|
| DIVIDENDO | 2025-04-30 | 2025-04-30 | 0.121469 |
| DIVIDENDO | 2024-04-29 | 2024-04-29 | 0.288930 |
| DIVIDENDO | 2023-04-28 | 2023-04-28 | 0.055418 |
| DIVIDENDO | 2019-04-26 | 2019-04-29 | 0.400000 |
| DIVIDENDO | 2018-10-03 | 2018-10-05 | 2.300000 |
| DIVIDENDO | 2018-04-27 | 2018-04-30 | 2.850000 |
| DIVIDENDO | 2017-04-20 | 2017-05-12 | 2.820000 |
| DIVIDENDO | 2017-04-20 | 2017-05-12 | 2.830000 |
| DIVIDENDO | 2016-08-22 | 2016-08-26 | 1.190000 |
Gross amounts, by record date, from B3's registry — the Type column separates dividends, interest on equity and capital returns, and the 12-month yield adds all of them. A capital return is a refund, not income. Interest on equity (JCP) carries 15% withholding tax for individuals — the net yield is lower. Payment dates are not in this registry; they live in the shareholder notice.
Ratios by year
| Year | Revenue | Net income | Gross margin | Net margin | ROE | ROA | Turnover | Year-end price | P/E | DY |
|---|---|---|---|---|---|---|---|---|---|---|
| 2025 | 177.09m | -32.70m | 34.9% | -18.5% | -4.0% | -2.3% | 0.12 | — | — | — |
| 2024 | 163.12m | 3.31m | 35.8% | 2.0% | 0.4% | 0.2% | 0.11 | 47.00 | 103.36 | 0.6% |
| 2023 | 176.28m | 7.88m | 42.5% | 4.5% | 0.9% | 0.6% | 0.12 | — | — | — |
| 2022 | 200.97m | 1.51m | 35.1% | 0.8% | 0.2% | 0.1% | 0.14 | — | — | — |
| 2021 | 144.17m | -32.51m | 25.6% | -22.6% | -4.0% | -2.2% | 0.10 | 48.50 | — | — |
| 2020 | 100.55m | -54.83m | 22.4% | -54.5% | -6.6% | -3.9% | 0.07 | — | — | — |
| 2019 | 121.71m | -36.58m | 37.2% | -30.1% | -4.1% | -2.6% | 0.09 | 50.00 | — | 0.8% |
| 2018 | 137.64m | 4.69m | 47.9% | 3.4% | 0.5% | 0.3% | 0.10 | 48.00 | 74.59 | 10.7% |
| 2017 | 146.94m | 38.14m | 50.1% | 26.0% | 4.1% | 2.6% | 0.10 | 47.00 | — | 12.0% |
| 2016 | 526.08m | 243.59m | 85.6% | 46.3% | 27.2% | 14.9% | 0.32 | — | — | — |
| 2015 | 112.21m | -81.87m | 38.0% | -73.0% | -11.5% | -5.6% | 0.08 | — | — | — |
| 2014 | 269.19m | 33.48m | 75.7% | 12.4% | 4.1% | 2.1% | 0.17 | — | — | — |
| 2013 | 133.89m | -6.83m | 49.6% | -5.1% | -0.8% | -0.4% | 0.09 | 25.00 | — | — |
| 2012 | 98.02m | 3.24m | 48.1% | 3.3% | 0.4% | 0.2% | 0.07 | 24.23 | — | — |
| 2011 | 124.31m | -4.46m | 47.1% | -3.6% | -0.5% | -0.3% | 0.08 | — | — | — |
| 2010 | 100.71m | -25.77m | 49.2% | -25.6% | -4.8% | -2.3% | 0.09 | 34.00 | — | — |
From each fiscal year's DFP, with the close of the fiscal year-end month alongside. Yearly P/E and DY use the fiscal year-end close against that year's EPS and payouts — both already per share. An empty cell carries its reason in the tooltip: a loss, EPS out of scale, lot-of-a-thousand quoting, a split in the way. Yearly P/B is left out: it would need that year's share count, and the registration filing stores the latest approval's count under the reference date.
Quarterly results
| Period | Revenue | Operating | Net income | Net margin |
|---|---|---|---|---|
| Q2 26 | 42.44m | -9.32m | -21.55m | -50.8% |
| Q1 26 | 44.07m | -11.80m | -13.63m | -30.9% |
| Q4 25 | 43.34m | -996.0k | -1.92m | -4.4% |
| Q3 25 | 46.49m | -5.81m | -9.98m | -21.5% |
| Q2 25 | 43.87m | -3.30m | -10.49m | -23.9% |
| Q1 25 | 43.39m | -3.01m | -10.32m | -23.8% |
| Q4 24 | 44.69m | 31.60m | 17.51m | 39.2% |
| Q3 24 | 40.97m | -55.0k | -8.09m | -19.7% |
| Q2 24 | 37.24m | 587.0k | 859.0k | 2.3% |
| Q1 24 | 40.23m | 2.50m | -6.97m | -17.3% |
| Q4 23 | 37.54m | 3.20m | 287.0k | 0.8% |
| Q3 23 | 40.49m | 12.16m | 8.82m | 21.8% |
Balance sheet
| Period | Total assets | Equity | Assets / Equity | Current ratio |
|---|---|---|---|---|
| Q2 26 | 1.43bn | 776.78m | 1.83 | 0.77 |
| Q1 26 | 1.43bn | 798.33m | 1.79 | 0.90 |
| Q4 25 | 1.43bn | 811.96m | 1.76 | 1.10 |
| Q3 25 | 1.44bn | 814.01m | 1.77 | 1.10 |
| Q2 25 | 1.45bn | 824.26m | 1.76 | 1.15 |
| Q1 25 | 1.47bn | 835.56m | 1.76 | 0.76 |
| Q4 24 | 1.42bn | 846.59m | 1.68 | 1.28 |
| Q3 24 | 1.42bn | 830.89m | 1.71 | 1.53 |
| Q2 24 | 1.42bn | 833.01m | 1.71 | 1.55 |
| Q1 24 | 1.43bn | 831.88m | 1.72 | 1.68 |
| Q4 23 | 1.42bn | 838.57m | 1.69 | 1.66 |
| Q3 23 | 1.43bn | 834.08m | 1.72 | 1.56 |
A balance sheet is a snapshot, not a window: there is no “computed Q4” here — December's figure is what the annual filing published.
What the company filed
| Filing | Period | Filed on | Days after close | Document |
|---|---|---|---|---|
| ITRT2 | 2026-06-30 | 2026-08-14 | 45 | CVM ↗ |
| ITRT1 | 2026-03-31 | 2026-06-03 | 64 | CVM ↗ |
| DFPanual | 2025-12-31 | 2026-03-20 | 79 | CVM ↗ |
| ITRT3 | 2025-09-30 | 2025-11-14 | 45 | CVM ↗ |
| ITRT2 | 2025-06-30 | 2025-08-14 | 45 | CVM ↗ |
| ITRT1 | 2025-03-31 | 2025-05-09 | 39 | CVM ↗ |
| DFPanual | 2024-12-31 | 2025-03-24 | 83 | CVM ↗ |
| ITRT3 | 2024-09-30 | 2024-11-14 | 45 | CVM ↗ |
| ITRT2 | 2024-06-30 | 2024-08-14 | 45 | CVM ↗ |
| ITRT1 | 2024-03-31 | 2024-05-15 | 45 | CVM ↗ |
| DFPanual | 2023-12-31 | 2024-03-25 | 85 | CVM ↗ |
| ITRT3 | 2023-09-30 | 2023-11-14 | 45 | CVM ↗ |
| ITRT2 | 2023-06-30 | 2023-08-11 | 42 | CVM ↗ |
| ITRT1 | 2023-03-31 | 2023-05-15 | 45 | CVM ↗ |
| DFPanual | 2022-12-31 | 2023-03-29 | 88 | CVM ↗ |
| ITRT3 | 2022-09-30 | 2022-11-11 | 42 | CVM ↗ |
When the next one is due
This is measured habit, not company guidance: the CVM publishes no forward calendar as open data. The estimate applies this company's historical median to the next period.