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ATMA Participacoes SA (BR:CTAX3)
:CTAX3
Brazil Market
CTAX3
ATMA Participacoes SA
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ATMA Participacoes SA (CTAX3) Ratios

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ATMA Participacoes SA Ratios

BR:CTAX3's free cash flow for Q2 2026 was R$0.22. For the 2026 fiscal year, BR:CTAX3's free cash flow was decreased by R$ and operating cash flow was R$0.03. See a summary of the company’s cash flow.
Ratios
TTM
Mar 26Mar 25Mar 24Dec 22
Liquidity Ratios
Current Ratio
 0.37 0.45 0.41 0.86 0.32
Quick Ratio
 0.37 0.45 0.41 0.87 0.32
Cash Ratio
 0.06 0.05 0.18 0.15 0.08
Solvency Ratio
 -0.04 -0.02 -0.08 0.60 -0.23
Operating Cash Flow Ratio
 0.04 0.09 0.02 -0.09 0.05
Short-Term Operating Cash Flow Coverage
 0.45 0.42 0.10 -0.45 0.27
Net Current Asset Value
R$ -916.08MR$ -847.90MR$ -798.08MR$ -810.42MR$ -1.61B
Leverage Ratios
Debt-to-Assets Ratio
 0.17 0.21 0.20 0.16 0.23
Debt-to-Equity Ratio
 3.99 2.16 1.48 0.79 -1.32
Debt-to-Capital Ratio
 0.80 0.68 0.60 0.44 4.09
Long-Term Debt-to-Capital Ratio
 0.75 0.53 0.49 0.29 -0.01
Financial Leverage Ratio
 23.07 10.23 7.41 4.98 -5.69
Debt Service Coverage Ratio
 0.67 0.42 -0.64 7.41 -1.28
Interest Coverage Ratio
 0.94 1.32 -2.22 -20.37 -4.80
Debt to Market Cap
 12.81 8.92 6.19 1.67 7.59
Interest Debt Per Share
 30.08 35.04 9.23 8.96 17.10
Net Debt to EBITDA
 2.85 3.66 -8.75 0.29 -1.15
Profitability Margins
Gross Profit Margin
23.09%19.29%10.67%-12.72%-11.09%
EBIT Margin
10.43%9.71%-20.96%158.20%-55.13%
EBITDA Margin
12.77%13.64%-4.68%190.84%-38.48%
Operating Profit Margin
8.90%9.71%-15.39%-74.88%-42.73%
Pretax Profit Margin
-11.29%-6.75%-27.88%154.52%-67.74%
Net Profit Margin
-11.92%-7.69%-37.86%191.79%-83.86%
Continuous Operations Profit Margin
-11.92%-7.69%-37.86%191.79%-67.74%
Net Income Per EBT
105.62%113.95%135.79%124.12%123.80%
EBT Per EBIT
-126.83%-69.44%181.24%-206.35%158.54%
Return on Assets (ROA)
-4.82%-2.92%-12.73%40.84%-33.01%
Return on Equity (ROE)
-63.89%-29.91%-94.30%203.41%187.91%
Return on Capital Employed (ROCE)
6.14%6.14%-7.92%-22.08%-66.01%
Return on Invested Capital (ROIC)
5.80%5.33%-7.26%-20.34%-40.63%
Return on Tangible Assets
-11.04%-6.44%-30.68%78.50%-56.64%
Earnings Yield
-374.39%-132.78%-431.95%485.43%-1850.85%
Efficiency Ratios
Receivables Turnover
 3.50 4.27 4.53 3.47 3.96
Payables Turnover
 31.38 19.95 12.60 15.89 2.72
Inventory Turnover
 0.00 0.00 0.00 -102.80 0.00
Fixed Asset Turnover
 24.47 20.07 12.06 6.29 3.65
Asset Turnover
 0.40 0.38 0.34 0.21 0.39
Working Capital Turnover Ratio
 -1.59 -1.86 -2.63 -0.66 -0.95
Cash Conversion Cycle
 92.60 67.16 51.54 78.76 -41.89
Days of Sales Outstanding
 104.23 85.45 80.50 105.28 92.14
Days of Inventory Outstanding
 0.00 0.00 0.00 -3.55 0.00
Days of Payables Outstanding
 11.63 18.30 28.96 22.97 134.02
Operating Cycle
 104.23 85.45 80.50 101.73 92.14
Cash Flow Ratios
Operating Cash Flow Per Share
 2.19 5.28 0.23 -1.40 2.27
Free Cash Flow Per Share
 2.17 5.26 0.22 -1.40 2.26
CapEx Per Share
 0.02 0.02 <0.01 0.00 0.01
Free Cash Flow to Operating Cash Flow
 0.99 1.00 0.98 1.00 0.99
Dividend Paid and CapEx Coverage Ratio
 101.87 282.15 46.79 0.00 153.39
Capital Expenditure Coverage Ratio
 101.87 282.15 46.79 0.00 153.39
Operating Cash Flow Coverage Ratio
 0.09 0.17 0.03 -0.16 0.15
Operating Cash Flow to Sales Ratio
 0.04 0.09 0.02 -0.12 0.09
Free Cash Flow Yield
118.33%162.95%18.27%-30.70%198.18%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -0.27 -0.75 -0.23 0.21 -0.05
Price-to-Sales (P/S) Ratio
 0.03 0.06 0.09 0.40 0.05
Price-to-Book (P/B) Ratio
 0.30 0.23 0.22 0.42 -0.10
Price-to-Free Cash Flow (P/FCF) Ratio
 0.85 0.61 5.47 -3.26 0.50
Price-to-Operating Cash Flow Ratio
 0.84 0.61 5.36 -3.26 0.50
Price-to-Earnings Growth (PEG) Ratio
 <0.01 <0.01 <0.01 >-0.01 >-0.01
Price-to-Fair Value
 0.30 0.23 0.22 0.42 -0.10
Enterprise Value Multiple
 3.10 4.08 -10.63 0.49 -1.27
Enterprise Value
 182.20M 248.86M 184.87M 290.24M 328.09M
EV to EBITDA
 3.10 4.08 -10.63 0.49 -1.27
EV to Sales
 0.40 0.56 0.50 0.94 0.49
EV to Free Cash Flow
 10.50 5.90 31.05 -7.78 5.44
EV to Operating Cash Flow
 10.40 5.88 30.39 -7.78 5.40
Tangible Book Value Per Share
 -73.95 -65.77 -18.63 -15.08 -37.89
Shareholders’ Equity Per Share
 6.16 14.34 5.59 10.86 -11.23
Tax and Other Ratios
Effective Tax Rate
 -0.06 -0.14 -0.36 -0.24 -0.24
Revenue Per Share
 57.45 55.80 13.92 11.52 25.16
Net Income Per Share
 -6.85 -4.29 -5.27 22.09 -21.10
Tax Burden
 1.06 1.14 1.36 1.24 1.24
Interest Burden
 -1.08 -0.69 1.33 0.98 1.23
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.19 0.06 0.10 0.31 0.10
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -0.32 -1.23 -0.04 -0.06 -0.13
Currency in BRL