TipRanks
Cosan S.A. (BR:CSAN3)
:CSAN3
Brazil Market
CSAN3
Cosan S.A.
RESEARCH TOOLSreports

Cosan S.A. (CSAN3) Ratios

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Cosan S.A. Ratios

BR:CSAN3's free cash flow for Q2 2026 was R$0.37. For the 2026 fiscal year, BR:CSAN3's free cash flow was decreased by R$ and operating cash flow was R$0.27. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.67 2.66 1.72 1.77 1.62
Quick Ratio
 1.55 2.54 1.60 1.66 1.50
Cash Ratio
 0.71 1.76 0.94 0.91 0.84
Solvency Ratio
 -0.05 -0.06 -0.05 0.05 0.05
Operating Cash Flow Ratio
 0.31 0.55 0.73 0.64 0.63
Short-Term Operating Cash Flow Coverage
 1.00 1.74 2.97 2.10 2.20
Net Current Asset Value
R$ -63.24BR$ -58.88BR$ -71.09BR$ -60.27BR$ -60.74B
Leverage Ratios
Debt-to-Assets Ratio
 0.48 0.52 0.52 0.44 0.42
Debt-to-Equity Ratio
 12.26 13.32 6.69 2.97 2.74
Debt-to-Capital Ratio
 0.92 0.93 0.87 0.75 0.73
Long-Term Debt-to-Capital Ratio
 0.91 0.92 0.85 0.71 0.70
Financial Leverage Ratio
 25.50 25.47 12.96 6.67 6.51
Debt Service Coverage Ratio
 0.92 1.45 0.19 2.06 1.08
Interest Coverage Ratio
 2.20 3.87 6.29 3.72 1.01
Debt to Market Cap
 3.86 4.91 4.37 1.59 1.74
Interest Debt Per Share
 16.64 29.18 39.96 34.29 33.39
Net Debt to EBITDA
 3.96 3.45 13.08 3.37 3.88
Profitability Margins
Gross Profit Margin
34.46%32.60%31.20%27.66%22.29%
EBIT Margin
20.18%21.48%0.95%27.24%20.65%
EBITDA Margin
29.91%31.11%9.75%35.77%28.32%
Operating Profit Margin
25.43%21.48%21.15%17.43%15.14%
Pretax Profit Margin
-16.54%-19.77%-11.93%12.95%6.75%
Net Profit Margin
-22.18%-24.05%-21.44%2.77%2.99%
Continuous Operations Profit Margin
-22.08%-25.22%-19.19%12.26%7.05%
Net Income Per EBT
134.09%121.66%179.67%21.40%44.33%
EBT Per EBIT
-65.05%-92.03%-56.44%74.32%44.54%
Return on Assets (ROA)
-7.02%-7.20%-6.67%0.78%0.87%
Return on Equity (ROE)
-180.84%-183.29%-86.43%5.22%5.69%
Return on Capital Employed (ROCE)
9.46%7.26%7.53%5.56%5.02%
Return on Invested Capital (ROIC)
8.96%6.98%7.22%5.03%4.81%
Return on Tangible Assets
-8.89%-8.97%-8.20%0.93%1.05%
Earnings Yield
-61.89%-73.16%-62.00%3.05%3.87%
Efficiency Ratios
Receivables Turnover
 5.79 6.80 7.63 7.21 6.50
Payables Turnover
 6.41 6.68 5.85 7.28 7.08
Inventory Turnover
 11.27 13.83 14.59 15.93 16.35
Fixed Asset Turnover
 1.03 1.11 1.33 1.28 1.46
Asset Turnover
 0.32 0.30 0.31 0.28 0.29
Working Capital Turnover Ratio
 2.92 2.09 3.47 3.55 3.26
Cash Conversion Cycle
 38.43 25.42 10.47 23.41 26.91
Days of Sales Outstanding
 63.03 53.68 47.84 50.61 56.17
Days of Inventory Outstanding
 32.38 26.38 25.02 22.92 22.33
Days of Payables Outstanding
 56.98 54.64 62.39 50.12 51.58
Operating Cycle
 95.41 80.07 72.87 73.53 78.50
Cash Flow Ratios
Operating Cash Flow Per Share
 1.51 3.42 7.02 5.50 5.34
Free Cash Flow Per Share
 -0.69 0.03 2.82 2.15 2.91
CapEx Per Share
 2.20 3.39 4.21 3.36 2.42
Free Cash Flow to Operating Cash Flow
 -0.45 <0.01 0.40 0.39 0.55
Dividend Paid and CapEx Coverage Ratio
 0.59 0.77 1.16 1.16 1.55
Capital Expenditure Coverage Ratio
 0.69 1.01 1.67 1.64 2.20
Operating Cash Flow Coverage Ratio
 0.10 0.12 0.18 0.17 0.18
Operating Cash Flow to Sales Ratio
 0.15 0.21 0.30 0.26 0.25
Free Cash Flow Yield
-18.87%0.57%34.52%11.17%17.89%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -1.41 -1.37 -1.57 32.79 25.86
Price-to-Sales (P/S) Ratio
 0.36 0.33 0.35 0.91 0.77
Price-to-Book (P/B) Ratio
 2.89 2.51 1.39 1.71 1.47
Price-to-Free Cash Flow (P/FCF) Ratio
 -5.30 176.66 2.90 8.95 5.59
Price-to-Operating Cash Flow Ratio
 2.41 1.56 1.16 3.49 3.05
Price-to-Earnings Growth (PEG) Ratio
 -0.02 0.05 <0.01 -5.16 -0.32
Price-to-Fair Value
 2.89 2.51 1.39 1.71 1.47
Enterprise Value Multiple
 5.16 4.50 16.63 5.91 6.61
Enterprise Value
 61.80B 56.64B 71.26B 83.41B 73.63B
EV to EBITDA
 5.16 4.50 16.63 5.91 6.61
EV to Sales
 1.54 1.40 1.62 2.11 1.87
EV to Free Cash Flow
 -22.90 752.92 13.58 20.81 13.53
EV to Operating Cash Flow
 10.38 6.64 5.45 8.12 7.38
Tangible Book Value Per Share
 1.34 3.24 7.01 15.17 13.94
Shareholders’ Equity Per Share
 1.26 2.12 5.85 11.22 11.05
Tax and Other Ratios
Effective Tax Rate
 -0.33 -0.28 -0.61 0.05 -0.04
Revenue Per Share
 10.18 16.18 23.59 21.14 21.04
Net Income Per Share
 -2.26 -3.89 -5.06 0.59 0.63
Tax Burden
 1.34 1.22 1.80 0.21 0.44
Interest Burden
 -0.82 -0.92 -12.61 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 <0.01 <0.01 <0.01 <0.01
Income Quality
 -0.64 -1.07 -2.49 2.01 3.76
Currency in BRL