Tupy S.A. (TUPY3) Ratios
Tupy S.A. Ratios
BR:TUPY3's free cash flow for Q2 2026 was $238.51M. For the 2026 fiscal year, BR:TUPY3's free cash flow was decreased by $-64.86M and operating cash flow was $303.37M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 2.40 | 2.20 | 1.91 | 1.90 | 1.92 |
| Quick Ratio | 1.70 | 1.55 | 1.30 | 1.24 | 1.29 |
| Cash Ratio | 0.75 | 0.70 | 0.49 | 0.45 | 0.53 |
| Solvency Ratio | -0.04 | 0.06 | 0.13 | 0.12 | 0.12 |
| Operating Cash Flow Ratio | 0.32 | 0.40 | 0.26 | 0.12 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 3.69 | 2.12 | 1.25 | 1.41 | 0.64 |
| Net Current Asset Value | $ -1.02B | $ -551.14M | $ -770.25M | $ -782.22M | $ -173.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.43 | 0.41 | 0.37 | 0.34 | 0.35 |
| Debt-to-Equity Ratio | 1.64 | 1.37 | 1.14 | 1.16 | 0.95 |
| Debt-to-Capital Ratio | 0.62 | 0.58 | 0.53 | 0.54 | 0.49 |
| Long-Term Debt-to-Capital Ratio | 0.61 | 0.54 | 0.48 | 0.52 | 0.43 |
| Financial Leverage Ratio | 3.79 | 3.30 | 3.09 | 3.37 | 2.73 |
| Debt Service Coverage Ratio | 0.74 | 0.87 | 1.20 | 2.06 | 1.05 |
| Interest Coverage Ratio | 0.69 | 1.89 | 2.84 | 3.75 | 2.43 |
| Debt to Market Cap | 2.52 | 1.40 | 0.96 | 0.92 | 0.91 |
| Interest Debt Per Share | 33.97 | 36.42 | 28.51 | 25.94 | 19.47 |
| Net Debt to EBITDA | 3.42 | 2.15 | 1.83 | 1.70 | 1.62 |
| Profitability Margins | |||||
| Gross Profit Margin | 12.19% | 18.06% | 17.02% | 18.55% | 15.87% |
| EBIT Margin | 2.82% | 6.83% | 7.35% | 8.16% | 6.46% |
| EBITDA Margin | 6.76% | 10.45% | 10.58% | 11.58% | 11.65% |
| Operating Profit Margin | 2.82% | 7.70% | 7.98% | 8.09% | 6.72% |
| Pretax Profit Margin | -4.68% | 2.43% | 4.73% | 6.32% | 4.07% |
| Net Profit Margin | -6.78% | 0.75% | 4.47% | 4.99% | 2.88% |
| Continuous Operations Profit Margin | -6.75% | 0.77% | 4.55% | 4.93% | 2.86% |
| Net Income Per EBT | 144.88% | 30.69% | 94.43% | 79.04% | 70.90% |
| EBT Per EBIT | -165.64% | 31.57% | 59.33% | 78.08% | 60.51% |
| Return on Assets (ROA) | -6.93% | 0.69% | 4.94% | 4.96% | 2.72% |
| Return on Equity (ROE) | -26.24% | 2.28% | 15.29% | 16.72% | 7.42% |
| Return on Capital Employed (ROCE) | 3.91% | 10.11% | 12.89% | 12.02% | 9.30% |
| Return on Invested Capital (ROIC) | 3.79% | 2.98% | 11.32% | 9.01% | 5.96% |
| Return on Tangible Assets | -7.03% | 0.70% | 5.02% | 5.04% | 2.77% |
| Earnings Yield | -40.40% | 2.33% | 12.83% | 13.27% | 7.10% |
| Efficiency Ratios | |||||
| Receivables Turnover | 4.92 | 5.80 | 6.21 | 5.01 | 5.66 |
| Payables Turnover | 7.49 | 5.89 | 6.86 | 4.93 | 4.81 |
| Inventory Turnover | 4.94 | 3.98 | 4.81 | 3.76 | 4.00 |
| Fixed Asset Turnover | 3.84 | 3.63 | 4.07 | 3.94 | 3.32 |
| Asset Turnover | 1.02 | 0.93 | 1.11 | 0.99 | 0.94 |
| Working Capital Turnover Ratio | 2.57 | 3.04 | 3.80 | 3.89 | 3.54 |
| Cash Conversion Cycle | 99.33 | 92.75 | 81.47 | 95.98 | 79.67 |
| Days of Sales Outstanding | 74.25 | 62.88 | 58.81 | 72.85 | 64.48 |
| Days of Inventory Outstanding | 73.84 | 91.80 | 75.89 | 97.20 | 91.14 |
| Days of Payables Outstanding | 48.76 | 61.93 | 53.23 | 74.07 | 75.94 |
| Operating Cycle | 148.09 | 154.68 | 134.70 | 170.05 | 155.62 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.93 | 9.47 | 5.75 | 2.79 | 2.25 |
| Free Cash Flow Per Share | 2.55 | 6.01 | 1.80 | -0.29 | 0.63 |
| Dividend Paid and CapEx Coverage Ratio | 1.23 | 2.31 | 1.16 | 0.81 | 1.19 |
| Capital Expenditure Coverage Ratio | 1.75 | 2.74 | 1.45 | 0.90 | 1.39 |
| Operating Cash Flow Coverage Ratio | 0.19 | 0.28 | 0.22 | 0.11 | 0.12 |
| Operating Cash Flow to Sales Ratio | 0.08 | 0.13 | 0.07 | 0.04 | 0.05 |
| Free Cash Flow Yield | 20.72% | 25.14% | 6.54% | -1.11% | 3.17% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | -2.48 | 42.68 | 7.79 | 7.54 | 14.08 |
| Price-to-Sales (P/S) Ratio | 0.17 | 0.32 | 0.35 | 0.38 | 0.41 |
| Price-to-Book (P/B) Ratio | 0.65 | 0.98 | 1.19 | 1.26 | 1.04 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 4.83 | 3.98 | 15.30 | -90.50 | 31.55 |
| Price-to-Operating Cash Flow Ratio | 2.07 | 2.52 | 4.78 | 9.53 | 8.87 |
| Price-to-Earnings Growth (PEG) Ratio | 0.00 | -0.51 | 0.00 | 0.05 | -0.04 |
| Enterprise Value Multiple | 5.90 | 5.21 | 5.12 | 4.95 | 5.11 |
| Enterprise Value | 3.87B | 5.81B | 6.16B | 5.84B | 4.22B |
| EV to EBITDA | 5.90 | 5.21 | 5.12 | 4.95 | 5.11 |
| EV to Sales | 0.40 | 0.54 | 0.54 | 0.57 | 0.60 |
| EV to Free Cash Flow | 11.48 | 6.77 | 23.79 | -137.99 | 46.23 |
| EV to Operating Cash Flow | 4.93 | 4.29 | 7.43 | 14.54 | 13.00 |
| Tangible Book Value Per Share | 17.96 | 23.52 | 22.00 | 20.00 | 18.23 |
| Shareholders’ Equity Per Share | 18.92 | 24.43 | 23.06 | 21.09 | 19.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | -0.44 | 0.68 | 0.04 | 0.22 | 0.30 |
| Revenue Per Share | 73.27 | 74.61 | 78.87 | 70.61 | 49.13 |
| Net Income Per Share | -4.96 | 0.56 | 3.53 | 3.53 | 1.42 |
| Tax Burden | 1.45 | 0.31 | 0.94 | 0.79 | 0.71 |
| Interest Burden | -1.66 | 0.36 | 0.64 | 0.77 | 0.63 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.10 | 0.09 | 0.04 | 0.03 | 0.04 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | -1.73 | 5.22 | 1.63 | 0.62 | 1.13 |
Currency in BRL
