TipRanks
JSL S.A. (BR:JSLG3)
:JSLG3
Brazil Market
JSLG3
JSL S.A.
RESEARCH TOOLSreports

JSL S.A. (JSLG3) Ratios

― Followers

JSL S.A. Ratios

BR:JSLG3's free cash flow for Q1 2026 was R$0.15. For the 2026 fiscal year, BR:JSLG3's free cash flow was decreased by R$ and operating cash flow was R$0.04. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 1.28 1.33 1.54 1.68 1.37
Quick Ratio
 1.26 1.30 1.50 1.65 1.34
Cash Ratio
 0.05 0.03 0.10 0.26 0.18
Solvency Ratio
 0.07 0.08 0.08 0.08 0.07
Operating Cash Flow Ratio
 0.48 0.37 -0.10 -0.51 0.40
Short-Term Operating Cash Flow Coverage
 1.34 0.93 -0.20 -1.27 2.20
Net Current Asset Value
R$ -6.51BR$ -6.43BR$ -6.09BR$ -6.25BR$ -4.42B
Leverage Ratios
Debt-to-Assets Ratio
 0.65 0.65 0.64 0.63 0.58
Debt-to-Equity Ratio
 6.73 6.00 4.52 4.48 3.38
Debt-to-Capital Ratio
 0.87 0.86 0.82 0.82 0.77
Long-Term Debt-to-Capital Ratio
 0.83 0.81 0.77 0.78 0.74
Financial Leverage Ratio
 10.31 9.16 7.05 7.15 5.83
Debt Service Coverage Ratio
 0.83 0.84 0.73 0.91 1.18
Interest Coverage Ratio
 0.71 0.99 1.10 1.55 1.25
Debt to Market Cap
 1.88 4.12 4.76 1.89 3.89
Interest Debt Per Share
 32.14 32.01 32.00 29.08 25.26
Net Debt to EBITDA
 3.94 3.97 3.88 4.15 4.11
Profitability Margins
Gross Profit Margin
15.45%15.79%17.16%18.38%17.29%
EBIT Margin
11.23%11.99%15.14%15.88%12.94%
EBITDA Margin
20.13%20.47%21.87%21.78%17.95%
Operating Profit Margin
9.69%11.84%13.37%16.92%12.77%
Pretax Profit Margin
-2.50%-0.03%2.96%4.99%2.76%
Net Profit Margin
-0.98%0.85%2.29%4.64%3.22%
Continuous Operations Profit Margin
-0.98%0.85%2.29%4.64%3.22%
Net Income Per EBT
39.31%-2980.81%77.25%93.13%116.70%
EBT Per EBIT
-25.77%-0.24%22.17%29.48%21.64%
Return on Assets (ROA)
-0.79%0.67%1.66%2.96%2.36%
Return on Equity (ROE)
-6.19%6.17%11.71%21.15%13.75%
Return on Capital Employed (ROCE)
10.87%12.93%12.78%13.46%11.86%
Return on Invested Capital (ROIC)
3.65%-328.56%8.40%11.22%11.15%
Return on Tangible Assets
-0.85%0.73%1.79%3.21%2.63%
Earnings Yield
-2.60%4.73%13.47%9.76%17.70%
Efficiency Ratios
Receivables Turnover
 4.14 4.05 4.52 4.71 4.46
Payables Turnover
 29.18 29.22 24.06 12.22 7.76
Inventory Turnover
 118.16 107.75 77.19 95.35 86.42
Fixed Asset Turnover
 1.68 1.63 1.49 1.32 1.39
Asset Turnover
 0.81 0.79 0.73 0.64 0.73
Working Capital Turnover Ratio
 9.51 7.17 5.62 6.70 5.76
Cash Conversion Cycle
 78.76 80.93 70.24 51.42 38.98
Days of Sales Outstanding
 88.18 90.04 80.68 77.46 81.82
Days of Inventory Outstanding
 3.09 3.39 4.73 3.83 4.22
Days of Payables Outstanding
 12.51 12.49 15.17 29.87 47.06
Operating Cycle
 91.27 93.43 85.41 81.29 86.04
Cash Flow Ratios
Operating Cash Flow Per Share
 5.64 4.25 -1.04 -4.27 3.34
Free Cash Flow Per Share
 5.16 3.75 -1.42 -4.58 2.92
CapEx Per Share
 0.48 0.50 0.38 0.31 0.42
Free Cash Flow to Operating Cash Flow
 0.92 0.88 1.36 1.07 0.87
Dividend Paid and CapEx Coverage Ratio
 6.69 4.85 -2.74 -5.45 3.76
Capital Expenditure Coverage Ratio
 11.82 8.45 -2.74 -13.82 7.98
Operating Cash Flow Coverage Ratio
 0.20 0.15 -0.04 -0.16 0.15
Operating Cash Flow to Sales Ratio
 0.17 0.13 -0.03 -0.16 0.12
Free Cash Flow Yield
40.04%61.80%-26.24%-36.13%56.68%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -38.34 20.93 7.41 10.22 5.66
Price-to-Sales (P/S) Ratio
 0.38 0.18 0.17 0.48 0.18
Price-to-Book (P/B) Ratio
 3.14 1.30 0.87 2.17 0.78
Price-to-Free Cash Flow (P/FCF) Ratio
 2.50 1.62 -3.81 -2.77 1.76
Price-to-Operating Cash Flow Ratio
 2.28 1.43 -5.20 -2.97 1.54
Price-to-Earnings Growth (PEG) Ratio
 0.26 -0.35 -0.18 0.28 -0.20
Enterprise Value Multiple
 5.82 4.85 4.66 6.33 5.13
Enterprise Value
 11.37B 9.56B 9.23B 10.44B 5.54B
EV to EBITDA
 5.82 4.85 4.66 6.33 5.13
EV to Sales
 1.17 0.99 1.02 1.38 0.92
EV to Free Cash Flow
 7.72 8.96 -22.86 -8.02 8.91
EV to Operating Cash Flow
 7.07 7.90 -31.19 -8.60 7.80
Tangible Book Value Per Share
 1.08 1.61 3.03 2.52 2.54
Shareholders’ Equity Per Share
 4.09 4.66 6.22 5.85 6.63
Tax and Other Ratios
Effective Tax Rate
 0.61 30.81 0.23 0.07 -0.17
Revenue Per Share
 33.97 33.89 31.83 26.62 28.27
Net Income Per Share
 -0.33 0.29 0.73 1.24 0.91
Tax Burden
 0.39 -29.81 0.77 0.93 1.17
Interest Burden
 -0.22 >-0.01 0.20 0.31 0.21
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.05 0.05 0.05 0.06 0.06
Stock-Based Compensation to Revenue
 <0.01 <0.01 0.00 0.00 <0.01
Income Quality
 -6.65 -441.52 -1.10 -3.22 4.27
Currency in BRL