Eternit S.A. (ETER3) Ratios
Eternit S.A. Ratios
BR:ETER3's free cash flow for Q2 2026 was $-26.71M. For the 2026 fiscal year, BR:ETER3's free cash flow was decreased by $-15.01M and operating cash flow was $-11.71M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.60 | 1.86 | 1.92 | 2.52 | 3.54 |
| Quick Ratio | 0.95 | 1.18 | 1.35 | 1.78 | 2.66 |
| Cash Ratio | 0.08 | 0.06 | 0.04 | 0.40 | 1.05 |
| Solvency Ratio | 0.18 | 0.18 | 0.31 | 0.29 | 0.64 |
| Operating Cash Flow Ratio | 0.21 | 0.46 | 0.29 | 0.45 | 0.57 |
| Short-Term Operating Cash Flow Coverage | 0.57 | 1.95 | 1.03 | 4.88 | 30.27 |
| Net Current Asset Value | $ -14.58M | $ 37.32M | $ 37.48M | $ 169.36M | $ 291.63M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.11 | 0.12 | 0.08 | 0.04 |
| Debt-to-Equity Ratio | 0.25 | 0.18 | 0.23 | 0.15 | 0.08 |
| Debt-to-Capital Ratio | 0.20 | 0.15 | 0.19 | 0.13 | 0.07 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.07 | 0.08 | 0.08 | 0.06 |
| Financial Leverage Ratio | 1.89 | 1.62 | 1.90 | 1.81 | 1.80 |
| Debt Service Coverage Ratio | 0.65 | 1.24 | 1.72 | 3.87 | 16.67 |
| Interest Coverage Ratio | 1.75 | 2.05 | 3.48 | 10.13 | 25.23 |
| Debt to Market Cap | 0.61 | 0.40 | 0.29 | 0.14 | 0.03 |
| Interest Debt Per Share | 3.36 | 2.61 | 2.92 | 1.91 | 0.95 |
| Net Debt to EBITDA | 1.74 | 1.46 | 1.28 | -0.06 | -0.47 |
| Profitability Margins | |||||
| Gross Profit Margin | 20.61% | 21.33% | 25.75% | 31.32% | 43.72% |
| EBIT Margin | 4.09% | 3.06% | 6.88% | 14.69% | 31.58% |
| EBITDA Margin | 7.79% | 7.47% | 10.21% | 16.57% | 33.04% |
| Operating Profit Margin | 4.09% | 3.17% | 6.63% | 14.87% | 30.78% |
| Pretax Profit Margin | 3.99% | 1.52% | 5.58% | 13.90% | 30.90% |
| Net Profit Margin | 4.26% | 3.34% | 11.26% | 11.59% | 23.98% |
| Continuous Operations Profit Margin | 4.26% | 3.34% | 11.27% | 11.60% | 23.99% |
| Net Income Per EBT | 106.78% | 219.73% | 202.00% | 83.39% | 77.62% |
| EBT Per EBIT | 97.59% | 47.94% | 84.07% | 93.43% | 100.40% |
| Return on Assets (ROA) | 3.59% | 2.97% | 9.78% | 11.26% | 26.62% |
| Return on Equity (ROE) | 6.80% | 4.81% | 18.59% | 20.35% | 47.83% |
| Return on Capital Employed (ROCE) | 4.48% | 3.62% | 7.46% | 18.83% | 43.04% |
| Return on Invested Capital (ROIC) | 4.03% | 3.38% | 6.87% | 15.23% | 32.99% |
| Return on Tangible Assets | 3.80% | 3.15% | 10.41% | 12.08% | 26.64% |
| Earnings Yield | 19.34% | 12.38% | 25.89% | 22.69% | 24.36% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.24 | 7.52 | 6.28 | 3.54 | 4.02 |
| Payables Turnover | 13.85 | 10.53 | 12.48 | 12.52 | 12.59 |
| Inventory Turnover | 4.44 | 4.65 | 4.98 | 3.89 | 3.41 |
| Fixed Asset Turnover | 2.02 | 2.06 | 2.05 | 3.19 | 4.52 |
| Asset Turnover | 0.84 | 0.89 | 0.87 | 0.97 | 1.11 |
| Working Capital Turnover Ratio | 5.24 | 4.47 | 3.21 | 2.47 | 2.82 |
| Cash Conversion Cycle | 125.54 | 92.34 | 102.15 | 167.89 | 168.87 |
| Days of Sales Outstanding | 69.68 | 48.53 | 58.14 | 103.11 | 90.87 |
| Days of Inventory Outstanding | 82.21 | 78.49 | 73.25 | 93.92 | 106.99 |
| Days of Payables Outstanding | 26.34 | 34.68 | 29.24 | 29.15 | 28.99 |
| Operating Cycle | 151.88 | 127.02 | 131.39 | 197.03 | 197.86 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.06 | 2.18 | 1.39 | 2.08 | 1.92 |
| Free Cash Flow Per Share | 0.08 | 0.96 | -1.99 | 0.62 | 1.01 |
| Dividend Paid and CapEx Coverage Ratio | 1.00 | 1.31 | 0.37 | 0.95 | 1.68 |
| Capital Expenditure Coverage Ratio | 1.09 | 1.78 | 0.41 | 1.42 | 2.12 |
| Operating Cash Flow Coverage Ratio | 0.36 | 0.94 | 0.54 | 1.28 | 2.62 |
| Operating Cash Flow to Sales Ratio | 0.06 | 0.12 | 0.08 | 0.11 | 0.11 |
| Free Cash Flow Yield | 2.06% | 18.88% | -25.03% | 6.27% | 5.66% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.19 | 8.06 | 3.86 | 4.41 | 4.10 |
| Price-to-Sales (P/S) Ratio | 0.22 | 0.27 | 0.44 | 0.51 | 0.98 |
| Price-to-Book (P/B) Ratio | 0.35 | 0.39 | 0.72 | 0.90 | 1.96 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 48.48 | 5.30 | -4.00 | 15.95 | 17.65 |
| Price-to-Operating Cash Flow Ratio | 3.85 | 2.33 | 5.75 | 4.72 | 9.34 |
| Price-to-Earnings Growth (PEG) Ratio | 0.20 | -0.12 | -0.51 | -0.09 | 0.08 |
| Enterprise Value Multiple | 4.57 | 5.07 | 5.54 | 3.02 | 2.51 |
| Enterprise Value | 409.07M | 439.77M | 638.71M | 594.62M | 931.95M |
| EV to EBITDA | 4.57 | 5.07 | 5.54 | 3.02 | 2.51 |
| EV to Sales | 0.36 | 0.38 | 0.57 | 0.50 | 0.83 |
| EV to Free Cash Flow | 78.31 | 7.44 | -5.19 | 15.64 | 14.88 |
| EV to Operating Cash Flow | 6.22 | 3.27 | 7.47 | 4.63 | 7.87 |
| Tangible Book Value Per Share | 12.43 | 11.87 | 11.19 | 9.60 | 9.11 |
| Shareholders’ Equity Per Share | 11.66 | 13.07 | 11.09 | 10.95 | 9.12 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.07 | -1.20 | -1.02 | 0.17 | 0.22 |
| Revenue Per Share | 18.62 | 18.84 | 18.30 | 19.22 | 18.18 |
| Net Income Per Share | 0.79 | 0.63 | 2.06 | 2.23 | 4.36 |
| Tax Burden | 1.07 | 2.20 | 2.02 | 0.83 | 0.78 |
| Interest Burden | 0.98 | 0.50 | 0.81 | 0.95 | 0.98 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.17 | 0.18 | 0.09 | 0.08 | 0.08 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.34 | 7.63 | 0.67 | 0.78 | 0.34 |
Currency in BRL