Cosan (CSAN) Ratios

115 Followers

Cosan Ratios

CSAN's free cash flow for Q1 2026 was R$0.34. For the 2026 fiscal year, CSAN's free cash flow was decreased by R$ and operating cash flow was R$0.22. See a summary of the company’s cash flow.

Ratios	TTM	Dec 25	Dec 24	Dec 23	Dec 22
Liquidity Ratios
Current Ratio	1.87	2.58	1.72	1.77	1.62
Quick Ratio	1.76	2.45	1.60	1.66	1.50
Cash Ratio	1.03	1.75	0.94	0.91	0.84
Solvency Ratio	-0.06	-0.06	-0.06	0.05	0.05
Operating Cash Flow Ratio	0.45	0.54	0.73	0.64	0.63
Short-Term Operating Cash Flow Coverage	1.64	2.14	2.97	2.10	2.20
Net Current Asset Value	R$ -65.69B	R$ -64.02B	R$ -71.09B	R$ -60.27B	R$ -60.74B
Leverage Ratios
Debt-to-Assets Ratio	0.51	0.52	0.52	0.44	0.42
Debt-to-Equity Ratio	18.57	13.32	6.69	2.97	2.74
Debt-to-Capital Ratio	0.95	0.93	0.87	0.75	0.73
Long-Term Debt-to-Capital Ratio	0.94	0.92	0.85	0.71	0.70
Financial Leverage Ratio	36.35	25.47	12.96	6.67	6.51
Debt Service Coverage Ratio	0.99	0.12	0.87	1.32	1.12
Interest Coverage Ratio	2.56	1.38	1.30	1.35	1.09
Debt to Market Cap	8.91	4.75	2.18	1.60	1.64
Interest Debt Per Share	17.60	125.50	88.52	145.30	132.66
Net Debt to EBITDA	4.30	11.94	4.24	3.37	3.88
Profitability Margins
Gross Profit Margin	33.63%	32.60%	31.20%	27.66%	22.29%
EBIT Margin	17.91%	-0.63%	22.65%	27.24%	20.65%
EBITDA Margin	27.70%	9.00%	30.07%	35.77%	28.32%
Operating Profit Margin	26.04%	26.50%	21.15%	19.22%	15.14%
Pretax Profit Margin	-18.27%	-19.77%	-11.93%	12.96%	6.75%
Net Profit Margin	-23.92%	-24.05%	-21.44%	2.77%	2.99%
Continuous Operations Profit Margin	-24.14%	-25.22%	-19.19%	12.26%	7.05%
Net Income Per EBT	130.92%	121.66%	179.67%	21.40%	44.33%
EBT Per EBIT	-70.17%	-74.60%	-56.44%	67.41%	44.54%
Return on Assets (ROA)	-7.49%	-7.20%	-6.67%	0.78%	0.87%
Return on Equity (ROE)	-173.91%	-183.29%	-86.43%	5.22%	5.69%
Return on Capital Employed (ROCE)	9.42%	8.96%	7.53%	6.13%	5.02%
Return on Invested Capital (ROIC)	9.04%	8.61%	7.22%	5.55%	4.81%
Return on Tangible Assets	-9.48%	-8.97%	-8.20%	0.93%	1.05%
Earnings Yield	-63.96%	-71.96%	-30.88%	3.09%	3.65%
Efficiency Ratios
Receivables Turnover	5.91	6.80	11.33	7.21	6.50
Payables Turnover	6.93	6.68	5.85	7.28	7.08
Inventory Turnover	13.87	13.83	14.59	15.93	16.35
Fixed Asset Turnover	1.06	1.11	1.33	1.28	1.46
Asset Turnover	0.31	0.30	0.31	0.28	0.29
Working Capital Turnover Ratio	1.95	2.16	3.47	3.55	3.26
Cash Conversion Cycle	35.38	25.42	-5.15	23.41	26.91
Days of Sales Outstanding	61.76	53.68	32.23	50.61	56.17
Days of Inventory Outstanding	26.31	26.38	25.02	22.92	22.33
Days of Payables Outstanding	52.70	54.64	62.40	50.12	51.58
Operating Cycle	88.08	80.07	57.25	73.53	78.50
Cash Flow Ratios
Operating Cash Flow Per Share	1.96	13.40	14.45	22.02	21.34
Free Cash Flow Per Share	-0.21	0.12	5.80	8.59	11.64
CapEx Per Share	2.16	13.28	8.66	13.43	9.70
Free Cash Flow to Operating Cash Flow	-0.11	<0.01	0.40	0.39	0.55
Dividend Paid and CapEx Coverage Ratio	0.71	0.77	1.16	1.16	1.55
Capital Expenditure Coverage Ratio	0.90	1.01	1.67	1.64	2.20
Operating Cash Flow Coverage Ratio	0.12	0.12	0.18	0.17	0.18
Operating Cash Flow to Sales Ratio	0.19	0.21	0.30	0.26	0.25
Free Cash Flow Yield	-11.42%	0.55%	17.19%	11.30%	16.87%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-1.48	-1.39	-3.24	32.41	27.42
Price-to-Sales (P/S) Ratio	0.17	0.33	0.69	0.90	0.82
Price-to-Book (P/B) Ratio	4.02	2.55	2.80	1.69	1.56
Price-to-Free Cash Flow (P/FCF) Ratio	-8.27	183.20	5.82	8.85	5.93
Price-to-Operating Cash Flow Ratio	1.83	1.61	2.33	3.45	3.23
Price-to-Earnings Growth (PEG) Ratio	-0.04	-0.03	<0.01	-0.53	-0.50
Price-to-Fair Value	4.02	2.55	2.80	1.69	1.56
Enterprise Value Multiple	4.90	15.65	6.55	5.88	6.78
Enterprise Value	54.44B	56.91B	86.58B	82.99B	75.46B
EV to EBITDA	4.94	15.65	6.55	5.88	6.78
EV to Sales	1.37	1.41	1.97	2.10	1.92
EV to Free Cash Flow	-67.42	771.63	16.50	20.70	13.87
EV to Operating Cash Flow	7.10	6.80	6.62	8.08	7.57
Tangible Book Value Per Share	0.71	6.89	14.44	60.70	55.74
Shareholders’ Equity Per Share	0.89	8.49	12.05	44.90	44.20
Tax and Other Ratios
Effective Tax Rate	-0.32	-0.28	-0.61	0.05	-0.04
Revenue Per Share	10.16	64.72	48.56	84.56	84.15
Net Income Per Share	-2.43	-15.57	-10.41	2.34	2.52
Tax Burden	1.31	1.22	1.80	0.21	0.44
Interest Burden	-1.02	31.34	-0.53	0.48	0.33
Research & Development to Revenue	0.00	0.00	0.00	0.00	0.00
SG&A to Revenue	0.11	0.11	0.10	0.06	0.04
Stock-Based Compensation to Revenue	>-0.01	0.00	<0.01	<0.01	<0.01
Income Quality	-0.74	-0.88	-1.39	2.01	3.69

Currency in BRL