Banestes S.A. - Banco do Estado do Espirito Santo (BEES3) Ratios
Banestes S.A. - Banco do Estado do Espirito Santo Ratios
BR:BEES3's free cash flow for Q2 2026 was R$-642.63M. For the 2026 fiscal year, BR:BEES3's free cash flow was decreased by R$-17.05M and operating cash flow was R$-625.57M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.20 | 0.08 | 0.72 | 0.69 | 1.14 |
| Quick Ratio | 0.20 | 0.08 | 0.72 | 0.69 | 1.14 |
| Cash Ratio | 0.20 | 0.07 | 0.06 | 0.06 | 0.06 |
| Solvency Ratio | 0.01 | 0.02 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | -0.12 | -0.35 | 0.01 | 0.26 | 0.19 |
| Short-Term Operating Cash Flow Coverage | -0.12 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Current Asset Value | R$ -35.34B | R$ -32.79B | R$ -22.97B | R$ -20.30B | R$ -10.40B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.03 | 0.02 | 0.34 | 0.35 |
| Debt-to-Equity Ratio | 4.71 | 0.52 | 0.36 | 6.06 | 6.33 |
| Debt-to-Capital Ratio | 0.82 | 0.34 | 0.26 | 0.86 | 0.86 |
| Long-Term Debt-to-Capital Ratio | 0.38 | 0.34 | 0.26 | 0.86 | 0.86 |
| Financial Leverage Ratio | 16.38 | 15.96 | 19.53 | 18.07 | 18.00 |
| Debt Service Coverage Ratio | 0.03 | 0.17 | 0.11 | 0.13 | 0.29 |
| Interest Coverage Ratio | 0.10 | 0.19 | 0.12 | 0.15 | 0.37 |
| Debt to Market Cap | 4.02 | 0.45 | 0.25 | 7.52 | 7.80 |
| Interest Debt Per Share | 44.07 | 13.79 | 14.10 | 50.23 | 41.62 |
| Net Debt to EBITDA | 18.00 | -0.55 | -1.35 | 18.65 | 22.43 |
| Profitability Margins | |||||
| Gross Profit Margin | 32.60% | 35.74% | 31.66% | 34.33% | 54.85% |
| EBIT Margin | 6.49% | 12.13% | 8.01% | 10.17% | 16.52% |
| EBITDA Margin | 8.45% | 14.18% | 9.50% | 11.12% | 18.34% |
| Operating Profit Margin | 6.49% | 12.13% | 8.01% | 10.17% | 16.52% |
| Pretax Profit Margin | 6.49% | 12.13% | 8.01% | 10.17% | 16.52% |
| Net Profit Margin | 5.45% | 8.73% | 6.00% | 6.13% | 9.48% |
| Continuous Operations Profit Margin | 5.45% | 8.73% | 6.00% | 7.55% | 11.33% |
| Net Income Per EBT | 84.02% | 71.97% | 74.83% | 60.26% | 57.41% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.86% | 1.16% | 0.78% | 0.90% | 0.74% |
| Return on Equity (ROE) | 14.03% | 18.53% | 15.27% | 16.22% | 13.26% |
| Return on Capital Employed (ROCE) | 1.36% | 4.24% | 2.30% | 3.44% | 2.91% |
| Return on Invested Capital (ROIC) | 0.86% | 3.05% | 1.72% | 2.55% | 2.00% |
| Return on Tangible Assets | 0.87% | 1.17% | 0.79% | 0.90% | 0.74% |
| Earnings Yield | 12.05% | 15.93% | 10.58% | 20.13% | 16.36% |
| Efficiency Ratios | |||||
| Receivables Turnover | 101.26 | 27.25 | 28.80 | 5.91 | 3.33 |
| Payables Turnover | 0.00 | 0.00 | 1152.67 | 123.03 | 20.12 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 28.42 | 29.93 | 32.98 | 93.69 | 49.46 |
| Asset Turnover | 0.16 | 0.13 | 0.13 | 0.15 | 0.08 |
| Working Capital Turnover Ratio | -0.43 | -0.36 | -0.85 | -2.90 | -14.31 |
| Cash Conversion Cycle | 3.60 | 13.40 | 12.36 | 58.83 | 91.50 |
| Days of Sales Outstanding | 3.60 | 13.40 | 12.68 | 61.80 | 109.64 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.32 | 2.97 | 18.14 |
| Operating Cycle | 3.60 | 13.40 | 12.68 | 61.80 | 109.64 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -3.53 | -25.21 | 0.36 | 17.14 | 11.14 |
| Free Cash Flow Per Share | -3.97 | -26.24 | -0.20 | 16.86 | 10.97 |
| Dividend Paid and CapEx Coverage Ratio | -6.63 | -20.89 | 0.49 | 19.98 | 21.65 |
| Capital Expenditure Coverage Ratio | -7.92 | -24.63 | 0.65 | 62.51 | 65.86 |
| Operating Cash Flow Coverage Ratio | -0.11 | -6.62 | 0.15 | 0.44 | 0.29 |
| Operating Cash Flow to Sales Ratio | -0.20 | -1.62 | 0.02 | 1.01 | 1.33 |
| Free Cash Flow Yield | -48.94% | -307.94% | -2.05% | 324.91% | 226.12% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.29 | 6.28 | 9.45 | 4.97 | 6.11 |
| Price-to-Sales (P/S) Ratio | 0.45 | 0.55 | 0.57 | 0.30 | 0.58 |
| Price-to-Book (P/B) Ratio | 1.16 | 1.16 | 1.44 | 0.81 | 0.81 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -2.04 | -0.32 | -48.69 | 0.31 | 0.44 |
| Price-to-Operating Cash Flow Ratio | -2.30 | -0.34 | 26.55 | 0.30 | 0.44 |
| Price-to-Earnings Growth (PEG) Ratio | -0.30 | 0.19 | -1.47 | 0.10 | 1.43 |
| Enterprise Value Multiple | 23.35 | 3.32 | 4.62 | 21.39 | 25.59 |
| Enterprise Value | 12.31B | 2.31B | 2.37B | 12.81B | 12.40B |
| EV to EBITDA | 23.35 | 3.32 | 4.62 | 21.39 | 25.59 |
| EV to Sales | 1.97 | 0.47 | 0.44 | 2.38 | 4.69 |
| EV to Free Cash Flow | -8.91 | -0.28 | -37.67 | 2.40 | 3.58 |
| EV to Operating Cash Flow | -10.04 | -0.29 | 20.54 | 2.37 | 3.53 |
| Tangible Book Value Per Share | 5.81 | 6.12 | 6.03 | 5.87 | 5.51 |
| Shareholders’ Equity Per Share | 6.97 | 7.32 | 6.71 | 6.44 | 5.98 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.16 | 0.28 | 0.25 | 0.26 | 0.31 |
| Revenue Per Share | 17.95 | 15.54 | 17.09 | 17.05 | 8.37 |
| Net Income Per Share | 0.98 | 1.36 | 1.02 | 1.04 | 0.79 |
| Tax Burden | 0.84 | 0.72 | 0.75 | 0.60 | 0.57 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.05 | 0.06 | 0.04 | 0.05 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -3.61 | -18.58 | 0.36 | 11.49 | 9.08 |
Currency in BRL
