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Cia Melhoramentos de Sao Paulo (BR:MSPA3)
:MSPA3
Brazil Market
MSPA3
Cia Melhoramentos de Sao Paulo
RESEARCH TOOLSreports

Cia Melhoramentos de Sao Paulo (MSPA3) Ratios

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Cia Melhoramentos de Sao Paulo Ratios

BR:MSPA3's free cash flow for Q2 2026 was R$0.19. For the 2026 fiscal year, BR:MSPA3's free cash flow was decreased by R$ and operating cash flow was R$-0.24. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.77 1.10 1.28 1.66 1.43
Quick Ratio
 0.59 0.79 1.03 1.29 1.07
Cash Ratio
 0.23 0.24 <0.01 0.63 0.32
Solvency Ratio
 -0.04 -0.02 0.03 0.04 0.05
Operating Cash Flow Ratio
 0.17 0.44 0.54 1.01 -0.20
Short-Term Operating Cash Flow Coverage
 0.33 1.12 1.18 3.06 -0.47
Net Current Asset Value
R$ -527.64MR$ -491.52MR$ -452.05MR$ -459.71MR$ -492.62M
Leverage Ratios
Debt-to-Assets Ratio
 0.16 0.14 0.12 0.10 0.10
Debt-to-Equity Ratio
 0.29 0.25 0.21 0.17 0.17
Debt-to-Capital Ratio
 0.23 0.20 0.17 0.15 0.14
Long-Term Debt-to-Capital Ratio
 0.16 0.16 0.13 0.12 0.12
Financial Leverage Ratio
 1.83 1.76 1.68 1.69 1.72
Debt Service Coverage Ratio
 -0.08 0.06 0.54 0.88 0.98
Interest Coverage Ratio
 -1.28 -0.66 0.64 1.27 0.28
Debt to Market Cap
 1.07 0.69 0.58 0.54 0.53
Interest Debt Per Share
 39.55 35.87 30.14 24.85 23.55
Net Debt to EBITDA
 -13.28 77.51 3.72 2.26 3.82
Profitability Margins
Gross Profit Margin
23.13%33.21%35.81%42.53%35.11%
EBIT Margin
-19.54%-8.58%19.30%15.19%1.77%
EBITDA Margin
-8.11%1.30%29.12%25.17%15.12%
Operating Profit Margin
-19.35%-8.58%6.29%10.24%1.74%
Pretax Profit Margin
-30.20%-19.63%11.19%7.12%-4.38%
Net Profit Margin
-26.70%-18.47%2.03%4.47%0.75%
Continuous Operations Profit Margin
-26.70%-18.47%2.03%4.47%0.75%
Net Income Per EBT
88.40%94.07%18.15%62.78%-17.18%
EBT Per EBIT
156.09%228.73%177.99%69.55%-251.59%
Return on Assets (ROA)
-3.30%-2.28%0.23%0.56%0.11%
Return on Equity (ROE)
-5.88%-4.03%0.39%0.94%0.18%
Return on Capital Employed (ROCE)
-2.69%-1.16%0.77%1.34%0.26%
Return on Invested Capital (ROIC)
-2.23%-1.05%0.14%0.14%-0.04%
Return on Tangible Assets
-3.30%-2.28%0.23%0.56%0.11%
Earnings Yield
-19.67%-10.98%1.10%3.08%0.58%
Efficiency Ratios
Receivables Turnover
 4.98 3.71 3.52 6.31 4.11
Payables Turnover
 8.41 7.36 7.00 7.25 6.81
Inventory Turnover
 4.71 3.29 4.37 3.84 5.32
Fixed Asset Turnover
 0.15 0.15 0.15 0.15 0.17
Asset Turnover
 0.12 0.12 0.11 0.12 0.14
Working Capital Turnover Ratio
 -7.19 9.05 4.40 4.59 4.52
Cash Conversion Cycle
 107.43 159.78 134.89 102.48 103.74
Days of Sales Outstanding
 73.33 98.37 103.58 57.81 88.80
Days of Inventory Outstanding
 77.51 110.99 83.48 95.03 68.57
Days of Payables Outstanding
 43.40 49.59 52.16 50.37 53.62
Operating Cycle
 150.83 209.36 187.05 152.84 157.37
Cash Flow Ratios
Operating Cash Flow Per Share
 4.15 8.03 8.25 11.27 -2.13
Free Cash Flow Per Share
 -8.05 -7.12 -3.13 4.14 -3.08
CapEx Per Share
 12.19 15.15 11.38 7.13 0.95
Free Cash Flow to Operating Cash Flow
 -1.94 -0.89 -0.38 0.37 1.44
Dividend Paid and CapEx Coverage Ratio
 0.34 0.53 0.71 1.57 -2.25
Capital Expenditure Coverage Ratio
 0.34 0.53 0.73 1.58 -2.25
Operating Cash Flow Coverage Ratio
 0.12 0.25 0.30 0.50 -0.10
Operating Cash Flow to Sales Ratio
 0.15 0.29 0.32 0.41 -0.07
Free Cash Flow Yield
-24.46%-15.31%-6.65%10.35%-7.51%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 -5.08 -9.10 90.38 32.49 173.52
Price-to-Sales (P/S) Ratio
 1.19 1.68 1.84 1.45 1.31
Price-to-Book (P/B) Ratio
 0.31 0.37 0.36 0.31 0.32
Price-to-Free Cash Flow (P/FCF) Ratio
 -4.09 -6.53 -15.04 9.66 -13.32
Price-to-Operating Cash Flow Ratio
 9.02 5.79 5.69 3.55 -19.23
Price-to-Earnings Growth (PEG) Ratio
 0.04 <0.01 -1.57 0.08 -1.66
Enterprise Value Multiple
 -27.99 206.67 10.05 8.02 12.45
Enterprise Value
 400.48M 476.57M 477.39M 356.01M 378.49M
EV to EBITDA
 -27.99 206.67 10.05 8.02 12.45
EV to Sales
 2.27 2.69 2.93 2.02 1.88
EV to Free Cash Flow
 -7.78 -10.45 -23.87 13.44 -19.22
EV to Operating Cash Flow
 15.09 9.26 9.04 4.94 -27.74
Tangible Book Value Per Share
 121.39 126.77 131.61 130.53 128.86
Shareholders’ Equity Per Share
 121.39 126.77 132.30 131.05 129.07
Tax and Other Ratios
Effective Tax Rate
 0.12 0.06 0.82 0.89 1.17
Revenue Per Share
 27.56 27.65 25.49 27.55 31.41
Net Income Per Share
 -7.36 -5.11 0.52 1.23 0.24
Tax Burden
 0.88 0.94 0.18 0.63 -0.17
Interest Burden
 1.55 2.29 0.58 0.47 -2.48
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.37 0.43 0.22 0.36 0.13
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 -0.56 -1.57 15.95 9.15 -9.02
Currency in BRL