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Companhia Siderurgica Nacional (BR:CSNA3)
:CSNA3
Brazil Market
CSNA3
Companhia Siderurgica Nacional
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Companhia Siderurgica Nacional (CSNA3) Ratios

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Companhia Siderurgica Nacional Ratios

BR:CSNA3's free cash flow for Q2 2026 was R$0.26. For the 2026 fiscal year, BR:CSNA3's free cash flow was decreased by R$ and operating cash flow was R$0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.15 1.08 1.58 1.32 1.36
Quick Ratio
 0.79 0.71 1.17 0.94 0.86
Cash Ratio
 0.53 0.51 0.93 0.64 0.53
Solvency Ratio
 0.02 0.03 0.01 0.04 0.07
Operating Cash Flow Ratio
 >-0.01 -0.03 0.34 0.29 0.09
Short-Term Operating Cash Flow Coverage
 -0.03 -0.09 0.98 0.96 0.39
Net Current Asset Value
R$ -55.62BR$ -54.51BR$ -48.66BR$ -38.77BR$ -32.93B
Leverage Ratios
Debt-to-Assets Ratio
 0.54 0.54 0.56 0.50 0.49
Debt-to-Equity Ratio
 4.47 4.20 4.71 2.61 2.14
Debt-to-Capital Ratio
 0.82 0.81 0.82 0.72 0.68
Long-Term Debt-to-Capital Ratio
 0.79 0.77 0.80 0.68 0.65
Financial Leverage Ratio
 8.27 7.81 8.47 5.23 4.38
Debt Service Coverage Ratio
 0.71 0.59 0.57 0.64 0.98
Interest Coverage Ratio
 1.01 1.02 0.93 1.09 2.74
Debt to Market Cap
 6.79 4.48 4.84 1.74 2.16
Interest Debt Per Share
 44.44 44.26 47.02 37.97 33.83
Net Debt to EBITDA
 4.66 4.45 4.49 3.44 2.88
Profitability Margins
Gross Profit Margin
27.39%27.04%26.11%24.87%30.00%
EBIT Margin
9.78%10.59%9.49%11.46%16.72%
EBITDA Margin
19.39%19.87%17.58%18.89%23.21%
Operating Profit Margin
10.13%10.59%9.77%11.42%20.23%
Pretax Profit Margin
-5.65%-3.75%-3.53%2.28%9.30%
Net Profit Margin
-5.35%-4.47%-5.93%-0.70%3.50%
Continuous Operations Profit Margin
-4.37%-3.36%-3.52%0.89%4.89%
Net Income Per EBT
94.64%119.22%167.94%-30.73%37.66%
EBT Per EBIT
-55.82%-35.40%-36.14%19.96%45.99%
Return on Assets (ROA)
-2.40%-1.99%-2.49%-0.35%1.82%
Return on Equity (ROE)
-18.55%-15.55%-21.12%-1.82%7.97%
Return on Capital Employed (ROCE)
6.12%6.54%5.42%7.80%14.27%
Return on Invested Capital (ROIC)
4.25%5.10%4.85%2.72%6.91%
Return on Tangible Assets
-2.69%-2.24%-2.77%-0.39%2.08%
Earnings Yield
-30.59%-16.89%-22.06%-1.23%8.19%
Efficiency Ratios
Receivables Turnover
 8.50 10.75 9.56 8.45 8.46
Payables Turnover
 4.46 4.56 4.56 4.40 4.67
Inventory Turnover
 3.50 3.13 3.09 3.57 2.75
Fixed Asset Turnover
 1.31 1.32 1.44 1.63 1.68
Asset Turnover
 0.45 0.45 0.42 0.50 0.52
Working Capital Turnover Ratio
 13.46 5.29 3.84 5.61 4.78
Cash Conversion Cycle
 65.42 70.76 76.21 62.42 97.73
Days of Sales Outstanding
 42.92 33.97 38.18 43.22 43.14
Days of Inventory Outstanding
 104.42 116.79 118.04 102.19 132.69
Days of Payables Outstanding
 81.91 79.99 80.02 82.99 78.10
Operating Cycle
 147.33 150.75 156.22 145.41 175.83
Cash Flow Ratios
Operating Cash Flow Per Share
 -0.18 -0.73 6.52 5.50 1.54
Free Cash Flow Per Share
 -4.70 -5.21 2.38 2.18 -2.51
CapEx Per Share
 4.51 4.48 4.14 3.32 4.05
Free Cash Flow to Operating Cash Flow
 25.42 7.10 0.36 0.40 -1.63
Dividend Paid and CapEx Coverage Ratio
 -0.03 -0.15 1.08 0.87 0.22
Capital Expenditure Coverage Ratio
 -0.04 -0.16 1.57 1.65 0.38
Operating Cash Flow Coverage Ratio
 >-0.01 -0.02 0.15 0.16 0.05
Operating Cash Flow to Sales Ratio
 >-0.01 -0.02 0.20 0.16 0.05
Free Cash Flow Yield
-78.92%-58.28%26.86%11.17%-17.57%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -3.28 -5.92 -4.54 -81.14 12.21
Price-to-Sales (P/S) Ratio
 0.17 0.26 0.27 0.57 0.43
Price-to-Book (P/B) Ratio
 0.65 0.92 0.96 1.48 0.97
Price-to-Free Cash Flow (P/FCF) Ratio
 -1.27 -1.72 3.72 8.95 -5.69
Price-to-Operating Cash Flow Ratio
 -32.21 -12.18 1.36 3.54 9.29
Price-to-Earnings Growth (PEG) Ratio
 0.10 0.26 >-0.01 0.67 -0.14
Price-to-Fair Value
 0.65 0.92 0.96 1.48 0.97
Enterprise Value Multiple
 5.57 5.78 6.02 6.45 4.72
Enterprise Value
 48.67B 51.45B 46.19B 55.37B 48.60B
EV to EBITDA
 5.57 5.78 6.02 6.45 4.72
EV to Sales
 1.08 1.15 1.06 1.22 1.10
EV to Free Cash Flow
 -7.82 -7.45 14.64 19.19 -14.58
EV to Operating Cash Flow
 -198.64 -52.87 5.34 7.59 23.79
Tangible Book Value Per Share
 3.27 3.57 3.79 6.90 8.31
Shareholders’ Equity Per Share
 9.17 9.71 9.25 13.20 14.69
Tax and Other Ratios
Effective Tax Rate
 0.23 0.10 <0.01 0.61 0.47
Revenue Per Share
 34.01 33.78 32.94 34.26 33.43
Net Income Per Share
 -1.82 -1.51 -1.95 -0.24 1.17
Tax Burden
 0.95 1.19 1.68 -0.31 0.38
Interest Burden
 -0.58 -0.35 -0.37 0.20 0.56
Research & Development to Revenue
 <0.01 <0.01 <0.01 <0.01 <0.01
SG&A to Revenue
 0.14 0.14 0.15 0.02 0.02
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.10 0.49 -3.34 -22.92 1.31
Currency in BRL