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BRL reporting

Terra Santa Propriedades Agrícolas · LAND3.SA

Brazilian farmland REIT (Mato Grosso, leased to SLC) · Filing

Acres
96,840
Book / acre
BRL 7,228
Market cap (USD)
$155M
EV / acre (USD)
$1,717

Sector KPIsestimate

WALT (yrs)
18.0
Occupancy
100.0%
Top-10 tenants
100% of rent
Rent indexation
commodity

Tangible Balance-Sheet Assets

Asset-class composition from the latest FY filings, alongside market enterprise value for an asset-coverage view. Land at FMV when a per-property breakdown is available; other classes at filed book value.

Asset classBook (BRL M)FMV (BRL M)Note
Land / property7002,794Per-property breakdown below
Tangible total (ex-cash)7002,794
+ Cash & equivalents1212
Tangible total (incl. cash)7122,806
Reported total assets (BS)914Latest period 2025-12-31

Tangible book

BRL 712M

78% of total assets

Market cap

BRL 784M

110% of tangible book

Enterprise value

BRL 841M

118% of tangible book

Implied fair market analysis

As of 2025-12-31
Aggregate FMV
BRL 2,794M
Range BRL 2,258–3,291M · 96,840 acres
FMV vs. book
+299.2%
Book BRL 700M · FMV BRL 2,794M
Implied NAV / share
BRL 28.44
Range BRL 22.88–33.60
Live price vs. FMV NAV
-71.3%
Range -75.7% (high) to -64.4% (low)
NOI cross-check (yield-based reasonableness)
FMV-weighted from property mix (7 of 7 properties): typical 3.34.8%
Reported NOI
BRL 75M
Cap rate at comp-based FMV
2.68%
Range 2.283.32%
Verdict
Below typical — comp-based FMV may be aggressive vs yield benchmark

FMV by category

Aggregated from per-property assumptions below
CategoryPropertiesAcresAvg book BRL/acreAvg FMV BRL/acreBook (BRL M)FMV (BRL M)FMV range (BRL M)FMV vs book
Mato Grosso Cerrado — northern MT mid-tier564,8406,94027,3004501,7701,4262,075+293.4%
Mato Grosso Cerrado — premium (Sapezal/Parecis tier)232,0007,81332,0002501,0248321,216+309.6%
Total796,8407,22828,8537002,7942,2583,291+299.2%

Properties

7 individual fazendas in Mato Grosso (the full LAND3 portfolio). Total ties to S&P Global Nov 2025 audited appraisal of R$2,796M = R$28,872/acre weighted. Per-farm acres are estimated (LAND3 reports portfolio aggregate, not per-farm hectares); municipalities are disclosed.
PropertyCategory / cropAcresAcquiredCost (BRL M)Book (BRL M)BRL/acre bookFMV BRL/acreFMV (BRL M)vs bookComps
Fazenda Iporanga
Tabaporã, Mato Grosso, Brazil
Single farm in Tabaporã. Largest LAND3 holding by acreage. Carries the forestry / manejo florestal operation in addition to the SLC lease.
Mato Grosso Cerrado — northern MT mid-tier
Soy / cotton (operated by SLC Agrícola under 20-year lease) + native-vegetation forestry
22,000Jan 20101557,045
27,300
22,00032,000
600.6+287.5%
LAND3-SP-LAUDO-2025LAND3-SP-LAUDO-2024BR-CERRADO-MT-2024
Largest single farm in the LAND3 portfolio. Tabaporã unit was ~29.3K owned ha pre-spinoff (Terra Santa Agro disclosure). Mid-tier within the S&P appraisal blend; northern-MT productive ground but not Sapezal-tier premium. Also includes the bulk of LAND3's sustainable-forestry (manejo florestal) operations alongside the SLC lease area.
Fazenda Terra Santa
Campo Novo do Parecis, Mato Grosso, Brazil
1 of 2 farms in Campo Novo do Parecis. Eponymous flagship — gives the listed entity its name.
Mato Grosso Cerrado — premium (Sapezal/Parecis tier)
Soy / cotton (operated by SLC Agrícola under 20-year lease)
16,000Jan 20101257,813
32,000
26,00038,000
512+309.6%
LAND3-SP-LAUDO-2025LAND3-SP-LAUDO-2024BR-CERRADO-MT-2024
Campo Novo do Parecis (Sapezal-area) is top-tier MT Class-A cotton-soy ground. The S&P Nov 2025 portfolio average works out to R$28.9K/acre; premium Sapezal/Parecis-tier farms sit at the high end of the blend. Cap rate compressed (3.0-4.5%) by the long-dated SLC lease.
Fazenda Sete Placas
Campo Novo do Parecis, Mato Grosso, Brazil
2 of 2 farms in Campo Novo do Parecis.
Mato Grosso Cerrado — premium (Sapezal/Parecis tier)
Soy / cotton (operated by SLC Agrícola under 20-year lease)
16,000Jan 20101257,813
32,000
26,00038,000
512+309.6%
LAND3-SP-LAUDO-2025LAND3-SP-LAUDO-2024BR-CERRADO-MT-2024
Second Campo Novo do Parecis farm — same Sapezal-area premium MT Class-A tier as Fazenda Terra Santa.
Fazenda C-Vale
Nova Mutum, Mato Grosso, Brazil
Single farm in Nova Mutum. Nova Mutum was historically Terra Santa Agro's operational HQ.
Mato Grosso Cerrado — northern MT mid-tier
Soy / cotton (operated by SLC Agrícola under 20-year lease)
13,000Jan 2010927,077
27,300
22,00032,000
354.9+285.8%
LAND3-SP-LAUDO-2025LAND3-SP-LAUDO-2024BR-CERRADO-MT-2024
Nova Mutum is in the heart of MT's northern soybean belt — mid-tier within the S&P blend.
Fazenda Mãe Margarida
Nova Maringá, Mato Grosso, Brazil
Single farm in Nova Maringá.
Mato Grosso Cerrado — northern MT mid-tier
Soy / cotton (operated by SLC Agrícola under 20-year lease)
12,000Jan 2010857,083
27,300
22,00032,000
327.6+285.4%
LAND3-SP-LAUDO-2025LAND3-SP-LAUDO-2024BR-CERRADO-MT-2024
Nova Maringá northern-MT cotton-soy ground; mid-tier within the S&P blend.
Fazenda Ribeiro do Céu
Santa Rita do Trivelato, Mato Grosso, Brazil
Single farm in Santa Rita do Trivelato.
Mato Grosso Cerrado — northern MT mid-tier
Soy / cotton (operated by SLC Agrícola under 20-year lease)
10,840Jan 2010787,196
27,300
22,00032,000
295.9+279.4%
LAND3-SP-LAUDO-2025LAND3-SP-LAUDO-2024BR-CERRADO-MT-2024
Santa Rita do Trivelato northern-MT productive cropland; mid-tier within the S&P blend.
Fazenda São José
Diamantino, Mato Grosso, Brazil
Single farm in Diamantino. Smallest of the 7 holdings.
Mato Grosso Cerrado — northern MT mid-tier
Soy / cotton (operated by SLC Agrícola under 20-year lease)
7,000Jan 2010405,714
27,300
22,00032,000
191.1+377.8%
LAND3-SP-LAUDO-2025LAND3-SP-LAUDO-2024BR-CERRADO-MT-2024
Smallest LAND3 farm. Diamantino was historically a mostly-leased operational unit for Terra Santa Agro (only 3,163 ha owned of 22,562 total ha) — the owned remnant carried into LAND3 is correspondingly modest in size.

Comparable land transactions and surveys

6 reference points · all dated within last 24 months
IDDescriptionLocationAcres$ / acreDateSource
LAND3-LEASE-SLCLAND3's 20-year lease to SLC Agrícola: ~R$96.57M annual revenue / 39,189 ha = R$2,464/ha annualized lease income — implies ~3.5% gross yield on S&P-appraised land FMV, consistent with long-dated locked-in lease economicsMato Grosso (LAND3 portfolio)96,840$998Dec 2025LAND3 reported lease income TTM
LAND3-SP-LAUDO-2025LAND3's own annual independent appraisal: S&P Global Nov 2025 base date valued the 7-farm portfolio (bare land + improvements) at R$2,796.4M = R$71,344/hectare = R$28,872/acre weightedLAND3 portfolio (S&P Global appraised)96,840$28,872Nov 2025S&P Global laudo de avaliação Nov 2025 / disclosed Jan 12 2026
BR-CERRADO-MT-2025Mato Grosso 2025 cropland transactions — Class-AMato Grosso, Brazil$26,300Apr 2025IMEA + MT broker reports H1 2025
LAND3-SP-LAUDO-2024LAND3 prior-year appraisal: S&P Global Nov 2024 base date valued portfolio at R$2,755.9M = R$70,310/ha = R$28,455/acre. -7.9% vs Nov 2023 due to soybean price weaknessLAND3 portfolio96,840$28,455Nov 2024S&P Global laudo 2024
BR-CERRADO-MT-2024Mato Grosso Class-A cotton-soy ground — IMEA per-hectare benchmarks 2024Mato Grosso, Brazil$24,300Sep 2024IMEA Mato Grosso land surveys 2024 (corrected per-acre conversion)
LAND3-SP-LAUDO-2023LAND3 historical appraisal: S&P Global Nov 2023 valued portfolio at R$2,993M = R$30,910/acre. -17.6% vs Nov 2022 R$37,548/acre peakLAND3 portfolio96,840$30,910Nov 2023S&P Global laudo 2023
Methodology

LAND3 (Terra Santa Propriedades Agrícolas) is the only pure-play Brazilian farmland REIT in the comp set — spun off from Terra Santa Agro in 2021 to be a B3-listed exclusively-rural-real-estate vehicle. All 7 owned farms (39,189 ha = 96,840 acres useful area) are in Mato Grosso and leased to SLC Agrícola on a 20-year contract. SLC operates the farms and pays LAND3 lease income. INDIVIDUAL FARMS: The 7 fazendas are disclosed in the TS Brasil subsidiary description as Terra Santa, Iporanga, Mãe Margarida, Ribeiro do Céu, São José, Sete Placas, and C-Vale. Per MT Econômico and other Brazilian agribusiness press, the municipality split is 2 farms in Campo Novo do Parecis + 1 each in Diamantino, Nova Maringá, Nova Mutum, Santa Rita do Trivelato, and Tabaporã. Per-farm hectares are NOT publicly disclosed at the individual-farm level — LAND3 reports portfolio aggregate (39,189 ha useful area) and S&P Global appraises in aggregate. Acreage shown per farm here is estimated and calibrated to (a) sum to 96,840 acres total, (b) reflect the known relative sizes of the underlying old Terra Santa Agro operating units (Tabaporã unit was 29.3K owned ha pre-spinoff; Diamantino unit was only 3.2K owned ha), and (c) split Campo Novo do Parecis evenly between the 2 farms. PRIMARY FMV ANCHOR: S&P Global publishes an independent annual appraisal ("laudo") of LAND3's portfolio. Recent appraisals: • Nov 2022: R$3,635M (R$92,769/ha = R$37,548/acre) — peak after COVID-era soy rally • Nov 2023: R$2,993M (R$76,372/ha = R$30,910/acre) • Nov 2024: R$2,756M (R$70,310/ha = R$28,455/acre) — soybean weakness pulled values down • Nov 2025: R$2,796M (R$71,344/ha = R$28,872/acre) — slight recovery The 2-tier per-acre split (Campo Novo do Parecis premium at R$32K/acre + 5 northern-MT mid-tier at R$27.3K/acre) is calibrated so the portfolio FMV total (~R$2,794M) ties to the most recent S&P appraisal. Cap rate ranges 3.0-5.0% reflect both premium MT land + the 20-year SLC lease structure compressing yield vs raw-land cap rates. Implied lease yield on S&P-appraised value is 96.57M / 2,796M = 3.5% — consistent with that range. LAND3 is the landlord side of the SLC operating model — direct landlord-vs-operator comparison within the universe (vs SLCE3.SA also in the comp set). Where SLC's economics depend on commodity prices and operational efficiency, LAND3's economics depend on the lease contract structure + underlying MT Cerrado land appreciation. PRIOR ERROR FIXED: An earlier version of this detail page used R$7-8K/acre for Brazilian MT Cerrado, which conflated IMEA's per-hectare publication convention with per-acre. IMEA Class-A MT regularly trades at R$60-75K/hectare = R$24-30K/acre — consistent with the S&P appraisal.