tiprankstipranks
Eternit S.A. (BR:ETER3)
:ETER3
Brazil Market
ETER3
Eternit S.A.
RESEARCH TOOLSreports

Eternit S.A. (ETER3) Ratios

― Followers

Eternit S.A. Ratios

BR:ETER3's free cash flow for Q2 2026 was R$0.18. For the 2026 fiscal year, BR:ETER3's free cash flow was decreased by R$ and operating cash flow was R$0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.45 1.60 1.86 1.92 2.52
Quick Ratio
 0.82 0.95 1.18 1.35 1.78
Cash Ratio
 0.01 0.08 0.06 0.04 0.40
Solvency Ratio
 0.13 0.18 0.18 0.31 0.29
Operating Cash Flow Ratio
 0.16 0.21 0.46 0.29 0.45
Short-Term Operating Cash Flow Coverage
 0.42 0.57 1.95 1.03 4.88
Net Current Asset Value
R$ -24.07MR$ -14.58MR$ 37.32MR$ 37.48MR$ 169.36M
Leverage Ratios
Debt-to-Assets Ratio
 0.15 0.13 0.11 0.12 0.08
Debt-to-Equity Ratio
 0.30 0.25 0.18 0.23 0.15
Debt-to-Capital Ratio
 0.23 0.20 0.15 0.19 0.13
Long-Term Debt-to-Capital Ratio
 0.04 0.05 0.07 0.08 0.08
Financial Leverage Ratio
 1.98 1.89 1.62 1.90 1.81
Debt Service Coverage Ratio
 0.65 0.65 1.24 1.72 3.87
Interest Coverage Ratio
 0.71 1.75 2.05 3.48 10.13
Debt to Market Cap
 0.77 0.61 0.40 0.29 0.14
Interest Debt Per Share
 4.51 3.36 2.61 2.92 1.91
Net Debt to EBITDA
 1.58 1.74 1.46 1.28 -0.06
Profitability Margins
Gross Profit Margin
18.43%20.61%21.33%25.75%31.32%
EBIT Margin
7.59%4.09%3.06%6.88%14.69%
EBITDA Margin
11.80%7.79%7.47%10.21%16.57%
Operating Profit Margin
3.77%4.09%3.17%6.63%14.87%
Pretax Profit Margin
2.46%3.99%1.52%5.58%13.90%
Net Profit Margin
2.67%4.26%3.34%11.26%11.59%
Continuous Operations Profit Margin
2.67%4.26%3.34%11.27%11.60%
Net Income Per EBT
108.41%106.78%219.73%202.00%83.39%
EBT Per EBIT
65.36%97.59%47.94%84.07%93.43%
Return on Assets (ROA)
2.13%3.59%2.97%9.78%11.26%
Return on Equity (ROE)
3.91%6.80%4.81%18.59%20.35%
Return on Capital Employed (ROCE)
4.13%4.48%3.62%7.46%18.83%
Return on Invested Capital (ROIC)
3.59%4.03%3.38%6.87%15.23%
Return on Tangible Assets
2.24%3.80%3.15%10.41%12.08%
Earnings Yield
13.00%19.34%12.38%25.89%22.69%
Efficiency Ratios
Receivables Turnover
 4.79 5.24 7.52 6.28 3.54
Payables Turnover
 8.74 13.85 10.53 12.48 12.52
Inventory Turnover
 3.81 4.44 4.65 4.98 3.89
Fixed Asset Turnover
 1.94 2.02 2.06 2.05 3.19
Asset Turnover
 0.80 0.84 0.89 0.87 0.97
Working Capital Turnover Ratio
 6.74 5.24 4.47 3.21 2.47
Cash Conversion Cycle
 130.27 125.54 92.34 102.15 167.89
Days of Sales Outstanding
 76.22 69.68 48.53 58.14 103.11
Days of Inventory Outstanding
 95.81 82.21 78.49 73.25 93.92
Days of Payables Outstanding
 41.76 26.34 34.68 29.24 29.15
Operating Cycle
 172.03 151.88 127.02 131.39 197.03
Cash Flow Ratios
Operating Cash Flow Per Share
 1.03 1.06 2.18 1.39 2.08
Free Cash Flow Per Share
 -0.14 0.08 0.96 -1.99 0.62
CapEx Per Share
 1.17 0.98 1.23 3.38 1.46
Free Cash Flow to Operating Cash Flow
 -0.13 0.08 0.44 -1.44 0.30
Dividend Paid and CapEx Coverage Ratio
 0.80 1.00 1.31 0.37 0.95
Capital Expenditure Coverage Ratio
 0.88 1.09 1.78 0.41 1.42
Operating Cash Flow Coverage Ratio
 0.29 0.36 0.94 0.54 1.28
Operating Cash Flow to Sales Ratio
 0.06 0.06 0.12 0.08 0.11
Free Cash Flow Yield
-3.61%2.06%18.88%-25.03%6.27%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 7.60 5.19 8.06 3.86 4.41
Price-to-Sales (P/S) Ratio
 0.21 0.22 0.27 0.44 0.51
Price-to-Book (P/B) Ratio
 0.33 0.35 0.39 0.72 0.90
Price-to-Free Cash Flow (P/FCF) Ratio
 -27.71 48.48 5.30 -4.00 15.95
Price-to-Operating Cash Flow Ratio
 3.69 3.85 2.33 5.75 4.72
Price-to-Earnings Growth (PEG) Ratio
 -0.22 0.20 -0.12 -0.51 -0.09
Price-to-Fair Value
 0.33 0.35 0.39 0.72 0.90
Enterprise Value Multiple
 3.32 4.57 5.07 5.54 3.02
Enterprise Value
 447.52M 409.07M 439.77M 638.71M 594.62M
EV to EBITDA
 3.32 4.57 5.07 5.54 3.02
EV to Sales
 0.39 0.36 0.38 0.57 0.50
EV to Free Cash Flow
 -52.84 78.31 7.44 -5.19 15.64
EV to Operating Cash Flow
 7.04 6.22 3.27 7.47 4.63
Tangible Book Value Per Share
 12.53 12.43 11.87 11.19 9.60
Shareholders’ Equity Per Share
 11.68 11.66 13.07 11.09 10.95
Tax and Other Ratios
Effective Tax Rate
 -0.08 -0.07 -1.20 -1.02 0.17
Revenue Per Share
 18.49 18.62 18.84 18.30 19.22
Net Income Per Share
 0.49 0.79 0.63 2.06 2.23
Tax Burden
 1.08 1.07 2.20 2.02 0.83
Interest Burden
 0.32 0.98 0.50 0.81 0.95
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.17 0.17 0.18 0.09 0.08
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 1.86 1.34 7.63 0.67 0.78
Currency in BRL