Companhia Siderurgica Nacional(BR:CSNA3)
R$4.52+0.14 (+3.20%)
BR:CSNA3
Companhia Siderurgica Nacional financials statements
R$4.52
At close:+0.14 (+3.20%)
Companhia Siderurgica Nacional (CSNA3) Ratios
Companhia Siderurgica Nacional Ratios
BR:CSNA3's free cash flow for Q2 2026 was R$-1.27B. For the 2026 fiscal year, BR:CSNA3's free cash flow was decreased by R$-1.38B and operating cash flow was R$105.51M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.08 | 1.58 | 1.32 | 1.36 | 1.43 |
| Quick Ratio | 0.71 | 1.17 | 0.94 | 0.86 | 0.98 |
| Cash Ratio | 0.51 | 0.93 | 0.64 | 0.53 | 0.68 |
| Solvency Ratio | 0.03 | 0.01 | 0.04 | 0.07 | 0.26 |
| Operating Cash Flow Ratio | -0.03 | 0.34 | 0.29 | 0.09 | 0.60 |
| Short-Term Operating Cash Flow Coverage | -0.09 | 0.98 | 0.96 | 0.39 | 2.70 |
| Net Current Asset Value | R$ -54.51B | R$ -48.66B | R$ -38.77B | R$ -32.93B | R$ -21.03B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.54 | 0.56 | 0.50 | 0.49 | 0.42 |
| Debt-to-Equity Ratio | 4.20 | 4.71 | 2.61 | 2.14 | 1.63 |
| Debt-to-Capital Ratio | 0.81 | 0.82 | 0.72 | 0.68 | 0.62 |
| Long-Term Debt-to-Capital Ratio | 0.77 | 0.80 | 0.68 | 0.65 | 0.57 |
| Financial Leverage Ratio | 7.81 | 8.47 | 5.23 | 4.38 | 3.91 |
| Debt Service Coverage Ratio | 0.59 | 0.57 | 0.64 | 0.98 | 2.26 |
| Interest Coverage Ratio | 1.02 | 0.93 | 1.09 | 2.74 | 7.16 |
| Debt to Market Cap | 4.48 | 4.84 | 1.74 | 2.16 | 0.92 |
| Interest Debt Per Share | 44.26 | 47.02 | 37.97 | 33.83 | 25.95 |
| Net Debt to EBITDA | 4.45 | 4.49 | 3.44 | 2.88 | 0.71 |
| Profitability Margins | |||||
| Gross Profit Margin | 27.04% | 26.11% | 24.87% | 30.00% | 46.07% |
| EBIT Margin | 10.59% | 9.49% | 11.46% | 16.72% | 43.84% |
| EBITDA Margin | 19.86% | 17.58% | 18.89% | 23.21% | 48.48% |
| Operating Profit Margin | 10.59% | 9.77% | 11.42% | 20.23% | 38.72% |
| Pretax Profit Margin | -3.75% | -3.53% | 2.28% | 9.30% | 38.81% |
| Net Profit Margin | -4.47% | -5.93% | -0.70% | 3.50% | 25.59% |
| Continuous Operations Profit Margin | -3.36% | -3.52% | 0.89% | 4.89% | 28.38% |
| Net Income Per EBT | 119.22% | 167.94% | -30.73% | 37.66% | 65.92% |
| EBT Per EBIT | -35.40% | -36.14% | 19.96% | 45.99% | 100.23% |
| Return on Assets (ROA) | -1.99% | -2.49% | -0.35% | 1.82% | 15.44% |
| Return on Equity (ROE) | -15.55% | -21.12% | -1.82% | 7.97% | 60.34% |
| Return on Capital Employed (ROCE) | 6.54% | 5.42% | 7.80% | 14.27% | 33.83% |
| Return on Invested Capital (ROIC) | 5.10% | 4.85% | 2.72% | 6.91% | 22.44% |
| Return on Tangible Assets | -2.24% | -2.77% | -0.39% | 2.08% | 17.09% |
| Earnings Yield | -16.89% | -22.06% | -1.23% | 8.19% | 34.67% |
| Efficiency Ratios | |||||
| Receivables Turnover | 10.75 | 9.56 | 8.45 | 8.46 | 10.94 |
| Payables Turnover | 4.56 | 4.56 | 4.40 | 4.67 | 3.99 |
| Inventory Turnover | 3.13 | 3.09 | 3.57 | 2.75 | 2.36 |
| Fixed Asset Turnover | 1.32 | 1.44 | 1.63 | 1.68 | 2.23 |
| Asset Turnover | 0.45 | 0.42 | 0.50 | 0.52 | 0.60 |
| Working Capital Turnover Ratio | 5.29 | 3.84 | 5.61 | 4.78 | 5.02 |
| Cash Conversion Cycle | 70.76 | 76.21 | 62.42 | 97.73 | 96.49 |
| Days of Sales Outstanding | 33.97 | 38.18 | 43.22 | 43.14 | 33.37 |
| Days of Inventory Outstanding | 116.79 | 118.04 | 102.19 | 132.69 | 154.60 |
| Days of Payables Outstanding | 79.99 | 80.02 | 82.99 | 78.10 | 91.48 |
| Operating Cycle | 150.75 | 156.22 | 145.41 | 175.83 | 187.97 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | -0.73 | 6.52 | 5.50 | 1.54 | 10.75 |
| Free Cash Flow Per Share | -5.21 | 2.38 | 2.18 | -2.51 | 8.67 |
| Dividend Paid and CapEx Coverage Ratio | -0.15 | 1.08 | 0.87 | 0.22 | 2.40 |
| Capital Expenditure Coverage Ratio | -0.16 | 1.57 | 1.65 | 0.38 | 5.16 |
| Operating Cash Flow Coverage Ratio | -0.02 | 0.15 | 0.16 | 0.05 | 0.45 |
| Operating Cash Flow to Sales Ratio | -0.02 | 0.20 | 0.16 | 0.05 | 0.31 |
| Free Cash Flow Yield | -58.28% | 26.86% | 11.17% | -17.57% | 33.74% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -5.92 | -4.54 | -81.14 | 12.21 | 2.88 |
| Price-to-Sales (P/S) Ratio | 0.26 | 0.27 | 0.57 | 0.43 | 0.74 |
| Price-to-Book (P/B) Ratio | 0.92 | 0.96 | 1.48 | 0.97 | 1.74 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -1.72 | 3.72 | 8.95 | -5.69 | 2.96 |
| Price-to-Operating Cash Flow Ratio | -12.18 | 1.36 | 3.54 | 9.29 | 2.39 |
| Price-to-Earnings Growth (PEG) Ratio | 0.26 | -0.01 | 0.67 | -0.14 | 0.01 |
| Enterprise Value Multiple | 5.78 | 6.02 | 6.45 | 4.72 | 2.23 |
| Enterprise Value | 51.45B | 46.19B | 55.37B | 48.60B | 51.83B |
| EV to EBITDA | 5.78 | 6.02 | 6.45 | 4.72 | 2.23 |
| EV to Sales | 1.15 | 1.06 | 1.22 | 1.10 | 1.08 |
| EV to Free Cash Flow | -7.45 | 14.64 | 19.19 | -14.58 | 4.35 |
| EV to Operating Cash Flow | -52.87 | 5.34 | 7.59 | 23.79 | 3.50 |
| Tangible Book Value Per Share | 3.57 | 3.79 | 6.90 | 8.31 | 11.42 |
| Shareholders’ Equity Per Share | 9.71 | 9.25 | 13.20 | 14.69 | 14.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.10 | 0.00 | 0.61 | 0.47 | 0.27 |
| Revenue Per Share | 33.78 | 32.94 | 34.26 | 33.43 | 34.81 |
| Net Income Per Share | -1.51 | -1.95 | -0.24 | 1.17 | 8.91 |
| Tax Burden | 1.19 | 1.68 | -0.31 | 0.38 | 0.66 |
| Interest Burden | -0.35 | -0.37 | 0.20 | 0.56 | 0.89 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.15 | 0.02 | 0.02 | 0.01 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.49 | -3.34 | -22.92 | 1.31 | 1.21 |
Currency in BRL
