C&A Modas SA (CEAB3) Ratios
C&A Modas SA Ratios
BR:CEAB3's free cash flow for Q2 2026 was R$385.64M. For the 2026 fiscal year, BR:CEAB3's free cash flow was decreased by R$-14.78M and operating cash flow was R$400.42M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.46 | 1.30 | 1.39 | 1.29 | 1.63 |
| Quick Ratio | 1.09 | 1.03 | 1.11 | 1.06 | 1.28 |
| Cash Ratio | 0.25 | 0.36 | 0.36 | 0.45 | 0.43 |
| Solvency Ratio | 0.23 | 0.17 | 0.12 | 0.10 | 0.16 |
| Operating Cash Flow Ratio | 0.36 | 0.39 | 0.30 | 0.30 | 0.20 |
| Short-Term Operating Cash Flow Coverage | 8.04 | 3.25 | 1.89 | 1.49 | 3.97 |
| Net Current Asset Value | R$ -1.23B | R$ -1.75B | R$ -1.96B | R$ -1.88B | R$ -1.75B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.29 | 0.33 | 0.36 | 0.41 | 0.37 |
| Debt-to-Equity Ratio | 0.74 | 1.00 | 1.13 | 1.31 | 1.06 |
| Debt-to-Capital Ratio | 0.43 | 0.50 | 0.53 | 0.57 | 0.52 |
| Long-Term Debt-to-Capital Ratio | 0.18 | 0.24 | 0.28 | 0.32 | 0.30 |
| Financial Leverage Ratio | 2.56 | 3.04 | 3.13 | 3.21 | 2.90 |
| Debt Service Coverage Ratio | 2.55 | 1.85 | 1.14 | 0.95 | 3.02 |
| Interest Coverage Ratio | 2.09 | 2.28 | 0.80 | 0.54 | 0.35 |
| Debt to Market Cap | 0.25 | 0.63 | 0.76 | 3.31 | 0.75 |
| Interest Debt Per Share | 10.64 | 11.98 | 12.79 | 14.51 | 11.22 |
| Net Debt to EBITDA | 1.14 | 1.21 | 1.99 | 1.99 | 2.53 |
| Profitability Margins | |||||
| Gross Profit Margin | 46.92% | 54.69% | 49.09% | 50.23% | 46.51% |
| EBIT Margin | 12.58% | 11.54% | 5.79% | 7.47% | 5.22% |
| EBITDA Margin | 21.61% | 20.81% | 16.82% | 18.41% | 16.41% |
| Operating Profit Margin | 12.58% | 10.98% | 6.05% | 4.38% | 1.80% |
| Pretax Profit Margin | 9.11% | 6.72% | -0.51% | -0.70% | 0.02% |
| Net Profit Margin | 7.35% | 5.93% | 0.03% | 0.01% | 6.38% |
| Continuous Operations Profit Margin | 7.35% | 5.93% | 0.03% | 0.01% | 6.38% |
| Net Income Per EBT | 80.76% | 88.22% | -6.82% | -1.92% | 33199.60% |
| EBT Per EBIT | 72.37% | 61.18% | -8.42% | -15.99% | 1.07% |
| Return on Assets (ROA) | 6.18% | 4.50% | 0.02% | 0.01% | 3.79% |
| Return on Equity (ROE) | 15.84% | 13.68% | 0.08% | 0.03% | 10.99% |
| Return on Capital Employed (ROCE) | 15.74% | 13.52% | 6.54% | 4.55% | 1.48% |
| Return on Invested Capital (ROIC) | 11.77% | 10.55% | -0.38% | -0.07% | 1.35% |
| Return on Tangible Assets | 6.79% | 4.94% | 0.03% | 0.01% | 4.27% |
| Earnings Yield | 15.19% | 18.92% | 0.11% | 0.13% | 18.01% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.38 | 4.10 | 3.78 | 4.84 | 4.50 |
| Payables Turnover | 2.43 | 1.83 | 2.20 | 1.65 | 1.97 |
| Inventory Turnover | 3.67 | 3.35 | 3.91 | 3.61 | 3.25 |
| Fixed Asset Turnover | 3.15 | 3.24 | 3.02 | 2.54 | 2.08 |
| Asset Turnover | 0.84 | 0.76 | 0.71 | 0.64 | 0.59 |
| Working Capital Turnover Ratio | 6.17 | 6.40 | 5.80 | 4.78 | 3.70 |
| Cash Conversion Cycle | 56.94 | -1.38 | 24.19 | -44.65 | 8.13 |
| Days of Sales Outstanding | 107.86 | 89.04 | 96.61 | 75.46 | 81.16 |
| Days of Inventory Outstanding | 99.47 | 108.88 | 93.38 | 101.06 | 112.46 |
| Days of Payables Outstanding | 150.39 | 199.30 | 165.80 | 221.16 | 185.48 |
| Operating Cycle | 207.33 | 197.92 | 189.99 | 176.51 | 193.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 3.71 | 4.82 | 3.16 | 3.62 | 1.56 |
| Free Cash Flow Per Share | 1.93 | 3.87 | 2.37 | 2.02 | -0.29 |
| Dividend Paid and CapEx Coverage Ratio | 1.75 | 5.09 | 4.10 | 2.35 | 0.84 |
| Capital Expenditure Coverage Ratio | 2.08 | 5.09 | 4.10 | 2.35 | 0.84 |
| Operating Cash Flow Coverage Ratio | 0.41 | 0.45 | 0.28 | 0.28 | 0.15 |
| Operating Cash Flow to Sales Ratio | 0.14 | 0.19 | 0.14 | 0.18 | 0.09 |
| Free Cash Flow Yield | 15.11% | 49.89% | 32.69% | 95.24% | -4.97% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 6.58 | 5.24 | 948.85 | 781.35 | 5.55 |
| Price-to-Sales (P/S) Ratio | 0.48 | 0.31 | 0.33 | 0.11 | 0.35 |
| Price-to-Book (P/B) Ratio | 1.04 | 0.72 | 0.74 | 0.22 | 0.61 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 6.62 | 2.00 | 3.06 | 1.05 | -20.14 |
| Price-to-Operating Cash Flow Ratio | 3.44 | 1.61 | 2.29 | 0.59 | 3.80 |
| Price-to-Earnings Growth (PEG) Ratio | 0.21 | -0.00 | -1.02 | -7.83 | -0.02 |
| Enterprise Value Multiple | 3.38 | 2.71 | 3.95 | 2.56 | 4.69 |
| Enterprise Value | 5.83B | 4.31B | 4.46B | 2.92B | 3.97B |
| EV to EBITDA | 3.38 | 2.71 | 3.95 | 2.56 | 4.69 |
| EV to Sales | 0.73 | 0.56 | 0.66 | 0.47 | 0.77 |
| EV to Free Cash Flow | 9.98 | 3.61 | 6.16 | 4.71 | -43.72 |
| EV to Operating Cash Flow | 5.19 | 2.90 | 4.61 | 2.63 | 8.25 |
| Tangible Book Value Per Share | 9.43 | 7.84 | 6.70 | 6.46 | 6.56 |
| Shareholders’ Equity Per Share | 12.24 | 10.74 | 9.86 | 9.80 | 9.72 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.12 | 1.07 | 1.02 | -331.00 |
| Revenue Per Share | 26.35 | 24.78 | 21.99 | 20.19 | 16.73 |
| Net Income Per Share | 1.94 | 1.47 | 0.01 | 0.00 | 1.07 |
| Tax Burden | 0.81 | 0.88 | -0.07 | -0.02 | 332.00 |
| Interest Burden | 0.72 | 0.58 | -0.09 | -0.09 | 0.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.13 | 0.14 | 0.03 | 0.03 | 0.09 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.91 | 2.90 | -141.71 | -25.63 | 485.07 |
Currency in BRL
