Consumer Cyclical
RVEE3 — REVEE S.A.
CNPJ 52.841.191/0001-18 · listed classes: RVEE3 · CVM code 27650
Atividades específicas de entretenimento, organização de eventos, leilões, feiras e etc. Participação em outras sociedades, administração e gestão de suas controladas, entre outras atividades.As filed by the company in its registration form (FCA), reference 2026-01-01 · CVM sector: Emp. Adm. Part. - Brinquedos e Lazer
Verdict
Net margin 1,061.9%; ROIC 23.7%; P/E 10.3 against 8.7 for the sector; 2025 data, no relevant restatement.
Confidence flag: Incomplete or flagged snapshot
Data for fiscal year 2025, received by the CVM on 2026-04-10; 4 of the 5 core figures published; no restatement recorded.
- core figure not published because of a caveat: dl_ebitda
Does the company make money?
- Net margin of 1,061.9% in 2025; sector median 6.9% (107 companies); 99% of the 330 companies in the base are below; margin above 15%. how we compute it
- Return on invested capital (ROIC) of 23.7% in 2025; sector median 15.2% (48 companies); 80% of the 167 companies in the base are below; return equal to or above the average Selic rate of 2025 (14.4% a year, before tax); note: effective tax rate capped at 45% for ROIC. how we compute it
Is it sound or indebted?
- Net debt to EBITDA: not published for 2025 — the figure did not pass the checks cleanly (caveat: no depreciation and amortization in the cash flow [sem_da_na_dfc]). how we compute it
Is the share expensive or cheap relative to the sector and its own history?
- Price to earnings (P/E) of 10.3 in 2025; sector median 8.7 (34 companies); 55% of the 101 companies in the base are above; note: total profit used instead of the controlling shareholders' profit. how we compute it
- Price to book (P/B) of 0.9 in 2025; sector median 1.2 (34 companies); 65% of the 101 companies in the base are above. how we compute it
Descriptive: number, numeric band and comparison with the sector, the company's own history and the whole universe. Not investment advice. JSON · how the verdict works
Quick answers: How much has it paid in dividends? · Has profit grown? · Has debt gone up?
Embed these charts (net income and ROE: ready-made cards for your blog or forum)
Quote
1m -14.5% · 12m -77.7% · YTD -73.1% · 52-week R$ 0.61–5.54
Return by window
| 1 month | 3 months | 1 year | 2 years | 5 years | 10 years | |
|---|---|---|---|---|---|---|
| Price | -14.5% | -28.6% | -77.7% | — | — | — |
| With dividends reinvested | -14.5% | -28.6% | -77.7% | — | — | — |
| Real, net of inflation (IPCA to 09/2026) | -14.7% | -28.9% | -78.7% | — | — | — |
| R$ 1,000 would be worth | R$ 855 | R$ 714 | R$ 223 | — | — | — |
Closing prices from the base up to 2026-10-22. The starting price is adjusted by the corporate actions checked against the price (the small mark says how many); a jump they do not explain leaves the window blank. Reinvestment buys more shares at the close of the ex-date, with no tax or cost; only the main ticker class. The real line divides the reinvested return by the IPCA accumulated in the window (Banco Central series 433, monthly, edge months pro rata by days); the latest month is only published around the 10th of the following month.
Buy-and-hold vs 21×100 moving-average crossover
| 2025-05-12 → 2026-10-22 | Return (price) | Maximum drawdown (price) |
|---|---|---|
| Buy and hold | -89.16% | -97.97% |
| 21×100 crossover | 0.00% | 0.00% |
Not reliable: the price has a daily jump above 35% (probably a split not registered for funds), on 2025-08-14, 2025-08-15, 2025-09-12.
Closing price adjusted for corporate actions, no dividends, no costs; a session's crossover signal applies to the next one. Not a recommendation. Same numbers, with the premises and volatility, open, no key: /empresas/RVEE3/desempenho.
How much did R$ 1,000 in RVEE3 become in 1, 3, 5 and 10 years?
Corporate actions
| last day with rights | event | multiplier | net effect of the day | what the price said |
|---|---|---|---|---|
| 2025-08-06 | stock split | 10.00× shares | — | confirmed against the price |
Why the price chart jumps: prices are not split-adjusted. Events come from the exchange file (declared) and are checked against the price move; only those marked found by us were detected from the share count and the price. Several events on one day are one operation: the net effect column is what the price must have done. Every field, spin-offs included, is at /empresas/{ticker}/eventos.
Valuation
Today
close of 2026-10-22 × sharesprice × shares outstanding
+ net debt 2025market value + net debt
book value per shareshareholders' equity ÷ shares
latest quarterly balancetoday's market value ÷ equity to controlling shareholders at quarter end
to 2T26net income of the last 12 months ÷ average equity over the same 12 months
to 2T26net income ÷ net revenue, both over the last 12 months
FCO R$ 41 mmarket value ÷ operating cash flow
Snapshot: today's close over the latest public share count. Cards marked 12m use the last four quarterly filings; the others use the 2025 annual filing. The multiples below are point-in-time: priced on the day the filing became public.
At the filing date (point-in-time)
price of 2026-04-10 · sector 8.7 · 34 cos. · 22th of 35price ÷ earnings per share for the year
price of 2026-04-10 · sector 1.2 · 34 cos. · 15th of 35price ÷ book value per share
sector 9.0% · 82 cos. · 19th of 83net income to controlling ÷ average equity
sector 15.2% · 48 cos. · 14th of 49EBIT × (1 − effective tax rate) ÷ average invested capital (gross debt + total equity − cash − investments), goodwill included — /metodologia/roic
By theme, fiscal year 2025
Valuation
| P/Receita todaymarket value ÷ net revenue for the year | 68.85× |
| EV/Receita todayenterprise value ÷ net revenue | 54.54× |
| P/EBIT todaymarket value ÷ EBIT | 3.13× |
| EV/EBIT todayenterprise value ÷ EBIT | 2.48× |
| Earning yield todaynet income ÷ market value (the inverse of P/E) | 15.4% |
Debt and liquidity
| Dívida líquida/PLnet debt ÷ shareholders' equity | -0.12× |
| Dívida bruta/PLshort- and long-term borrowings ÷ equity | 0.00× |
| PL/Ativosequity ÷ total assets | 0.77× |
| Passivos/Ativos(total assets − equity) ÷ total assets | 0.23× |
| Liquidez correntecurrent assets ÷ current liabilities | 4.15× |
Efficiency
| Margem brutagross profit ÷ net revenue | -421.1% |
| Margem EBITEBIT ÷ net revenue | 2,199.6% |
| Margem líquidanet income ÷ net revenue | 1,061.9% |
Profitability
| ROEnet income to controlling ÷ average equity | 18.2% |
| ROICEBIT × (1 − effective tax rate) ÷ average invested capital (gross debt + total equity − cash − investments), goodwill included | 23.7% |
| ROAnet income ÷ total assets | 14.1% |
| Giro do ativonet revenue ÷ total assets | 0.01× |
Standardized accounts and published indicators of the fiscal year; items marked today divide today's market value or enterprise value by an account of that year.
Indicators, year by year
Four indicators as charts and the full table below. A hollow point carries a caveat; a gap is a year without the figure — we never draw a line across a hole. In the table, the arrow opens the path from the figure down to the line in the regulator's file; a cell with ! carries a caveat; a dashed dash is a suppressed figure — hover to see why. Nothing is hidden.
Fact checklist 2 of 9
- ✗More than 5 years of trading in our data 1.4 years
- ✗Profit in each of the last 5 fiscal years loss in 2023, 2024
- ✗Never a loss in the base's history loss in 2023, 2024
- ✓Latest-year ROE above 10% 18.2%
- ✗Revenue grew over 5 years (positive CAGR) —
- ✗Profit grew over 5 years (positive CAGR) —
- ✓Gross debt below equity debt = 0% of equity
- ✗Average yield of the last 5 years at least 5% —
- ✗Average daily traded value above R$ 10 million R$ 0.0 m/day
Nine objective checks with the threshold written in each line and the figure behind it. Descriptive, not a recommendation; the thresholds are ours and are declared.
Full table
| indicator | 2023 | 2024 | 2025 | sector |
|---|---|---|---|---|
| ROE ⟶ | 0.0%! | -23,000.0%! | 18.2%! | 9.0% |
| ROIC ⟶ | — | — | 23.7%! | 15.2% |
| ROA ⟶ | 0.0%! | -23,000.0%! | 14.1%! | 3.5% |
| Gross margin ⟶ | — | — | -421.1% | 37.7% |
| EBIT margin ⟶ | — | — | 2,199.6%! | 10.4% |
| Net margin ⟶ | — | — | 1,061.9% | 6.9% |
| Revenue growth (1y) | — | — | — | 5.7% |
| Revenue growth (5y CAGR) | — | — | — | 14.4% |
| Net debt/EBITDA | — | — | — | 1.32x |
| Current ratio ⟶ | — | — | 4.15x | 1.66x |
In reais, year by year
The three statements behind the ratios — income statement, balance sheet and cash flow — in the standardized lines, consolidated as filed (or parent-only when that is what the company files). EBITDA and net debt follow the published methodology; gross debt, cash and investments and free cash flow are sums the line names spell out.
| line | 2023 | 2024 | 2025 | 2T26 | TTM | |
|---|---|---|---|---|---|---|
| Income statement | ||||||
| Net revenue (R$ m) | 0 | 0 | 1 | 1 | 2 | |
| Cost of goods and services (R$ m) | 0 | 0 | -6 | -0 | -6 | |
| Gross profit (R$ m) | 0 | 0 | -5 | 1 | -4 | |
| EBIT (operating result) (R$ m) | 0 | -0 | 25 | -34 | -10 | |
| Pre-tax profit (R$ m) | 0 | -0 | 26 | -33 | -8 | |
| Income taxes (R$ m) | 0 | 0 | -14 | -0 | -14 | |
| Net income (R$ m) | 0 | -0 | 12 | -34 | -22 | |
| Net income (controlling) (R$ m) | 0 | -0 | 12 | -33 | -22 | |
| Balance sheet | ||||||
| Total assets (R$ m) | 0 | 0 | 171 | 144 | 144 | |
| Current assets (R$ m) | 0 | 0 | 72 | 29 | 29 | |
| Current liabilities (R$ m) | 0 | 0 | 17 | 71 | 71 | |
| Gross debt (short + long term) (R$ m) | 0 | 0 | 0 | 0 | 0 | |
| Cash and investments (R$ m) | 0 | 0 | 16 | 8 | 8 | |
| Net debt (R$ m) | -0 | 0 | -16 | — | — | |
| Shareholders' equity (R$ m) | 0 | 0 | 132 | 37 | 37 | |
| Cash flow | ||||||
| Operating cash flow (R$ m) | 0 | -0 | 41 | — | — | |
The two right-hand columns come from the quarterly filing (ITR): the latest quarter alone and the last 12 months (TTM) built by the same identity as the TTM P/E. EBITDA and net debt have no quarterly series here.
The current year, quarter by quarter
As the company filed it in its interim report. The fourth quarter does not exist on its own in that filing — the closed year comes in the annual one, and we do not derive a Q4, so that a figure we computed never sits beside the figures the company reported. Filed on is the date the report became public, and the price is taken from it.
| quarter | revenue (R$ m) | profit (R$ m) | net margin | P/E TTM | P/B | filed on |
|---|---|---|---|---|---|---|
| 2024T1! | 0.0 | 0.0 | — | — | — | 2024-06-13 |
| 2024T2! | 0.0 | -0.1 | — | — | — | 2024-08-14 |
| 2024T3! | 0.0 | -0.0 | — | — | — | 2024-10-28 |
| 2025T1! | 0.0 | 0.0 | — | -48.5 | — | 2025-05-15 |
| 2025T2! | 0.3 | -2.7 | -805.6% | -62.1 | 1.48 | 2025-08-14 |
| 2025T3! | 0.4 | 20.9 | 5,289.9% | — | — | 2025-10-30 |
| 2026T1! | 0.3 | -3.7 | -1,311.7% | — | — | 2026-05-15 |
| 2026T2! | 0.9 | -33.5 | -3,595.1% | -4.0 | 2.37 | 2026-08-14 |
Full series, every quarter: GET /empresas/RVEE3/trimestres
Dividends
No ex-date or payment scheduled in the base (exchange announcements through 2026-10-21 · filings to the regulator through 2026-10-15).
No dividends recorded. Note this can mean two different things — the company pays none, or we could not confirm. B3 answered and there are no dividends [sem_proventos]
Shareholders and free float
3,566,645 sharesshares outstanding held by the market, as filed in the FRE
1,669 individuals · 10 companies · 13 institutionalcount at the last shareholders meeting, from the FRE
as declared in the FREshareholders the company marks as controlling
Básicominimum guaranteed by the listing segment or by law; the bylaws may grant more
| shareholder | type | % ON | % PN | % total |
|---|---|---|---|---|
| REVEE PARTNERS FUNDO DE INVESTIMENTO EM AÇÕES ctrl | PJ | 64.93% | 0.00% | 64.93% |
| GBR PARTICIPAÇÕES E INVESTIMENTOS LTDA. | PJ | 23.57% | 0.00% | 23.57% |
| Others (market) | — | — | — | 11.12% |
| Treasury shares | — | — | — | 0.38% |
Direct holdings from the reference form (FRE) filed on 2026-07-07, version 2. The chain of control (who owns the holding) is not reproduced here. Names of individuals appear as in the public filing.
Filings and notices
| filed | category | subject | document |
|---|---|---|---|
| 2026-10-14 | Valores Mobiliários negociados e detidos (art. 11 da Instr. CVM nº 358) · Posição Consolidada | — | open |
| 2026-09-22 | Comunicado ao Mercado · Outros Comunicados Não Considerados Fatos Relevantes | Arena Niteroi - Assinatura do Contrato de Concessão | open |
| 2026-09-10 | Valores Mobiliários negociados e detidos (art. 11 da Instr. CVM nº 358) · Posição Consolidada | — | open |
| 2026-09-04 | Comunicado ao Mercado · Outros Comunicados Não Considerados Fatos Relevantes | Desenquadramento do valor de cotação mínima | open |
| 2026-08-14 | Reunião da Administração · Conselho de Administração | 2ITR26 | open |
| 2026-08-10 | Valores Mobiliários negociados e detidos (art. 11 da Instr. CVM nº 358) · Posição Consolidada | — | open |
| 2026-07-30 | Fato Relevante | Homologação Arena Niteroi | open |
| 2026-07-07 | Valores Mobiliários negociados e detidos (art. 11 da Instr. CVM nº 358) · Posição Consolidada | — | open |
| 2026-06-12 | Valores Mobiliários negociados e detidos (art. 11 da Instr. CVM nº 358) · Posição Consolidada | — | open |
| 2026-05-29 | Comunicado ao Mercado · Apresentações a analistas/agentes do mercado | Apresentação Resultados 1T26 | open |
The last filings this company sent to the CVM outside its financial statements, newest first, from the regulator's own IPE index. The subject line is the company's own free text. We do not summarise or classify these documents — read the original.
Piotroski F-Score 3/9 (2025) — what each criterion means.
This company appears in
Compare
Side by side, with each figure's caveat and how often each company restated its filings.
RVEE3 × MGLU3 · RVEE3 × RAIZ4 · RVEE3 × LREN3 · RVEE3 × RADL3 · RVEE3 × AMER3 · RVEE3 × VBBR3
compare with the sector: VBBR3 × LREN3 × MGLU3
Other companies in Consumer Cyclical
109 more with a page, same CVM sector — a classification of the regulator's, not ours.
Take this into your code
GET /empresas/RVEE3/indicadores. WEGE3 is open for testing without a key; for the rest, create a free key (200 calls/day, no card).Price coverage: 245 sessions, 2025-05-12 → 2026-10-22 · methodology · how we verify
Sources: CVM (open data, ODbL) and B3 (COTAHIST). Not affiliated with B3 or the CVM. Not investment advice.
Numbers on this page are live. Data version 2026-10-18-pl-classe-versoes · page generated 2026-10-24 00:03 UTC. If this does not match /saude, you are reading a cached copy.