Central Puerto SA (C3TA) Ratios
Central Puerto SA Ratios
DE:C3TA's free cash flow for Q2 2026 was $10.10B. For the 2026 fiscal year, DE:C3TA's free cash flow was decreased by $-96.01B and operating cash flow was $106.11B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.77 | 1.48 | 1.98 | 2.47 | 2.75 |
| Quick Ratio | 1.65 | 1.33 | 1.87 | 2.25 | 2.66 |
| Cash Ratio | 0.09 | 0.01 | 0.09 | 0.22 | 0.02 |
| Solvency Ratio | 0.48 | 0.20 | 0.40 | 0.70 | 0.42 |
| Operating Cash Flow Ratio | 1.01 | 0.00 | 0.00 | 0.47 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 2.85 | 0.00 | 0.00 | 1.11 | 0.02 |
| Net Current Asset Value | $ -331.18B | $ -244.64B | $ -553.57B | $ -48.41B | $ -53.54B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.13 | 0.14 | 0.24 | 0.17 | 0.21 |
| Debt-to-Equity Ratio | 0.19 | 0.21 | 0.40 | 0.24 | 0.33 |
| Debt-to-Capital Ratio | 0.16 | 0.17 | 0.29 | 0.20 | 0.25 |
| Long-Term Debt-to-Capital Ratio | 0.12 | 0.11 | 0.26 | 0.15 | 0.22 |
| Financial Leverage Ratio | 1.44 | 1.48 | 1.68 | 1.46 | 1.59 |
| Debt Service Coverage Ratio | 2.91 | 1.12 | 3.20 | 3.06 | 2.19 |
| Interest Coverage Ratio | 4.17 | 3.43 | 12.39 | 9.81 | 5.46 |
| Debt to Market Cap | 0.13 | 0.17 | 0.66 | 1.25 | 1.70 |
| Interest Debt Per Share | 3620.43 | 2916.43 | 5252.74 | 1596.66 | 735.30 |
| Net Debt to EBITDA | 0.68 | 1.20 | 1.23 | 0.48 | 0.58 |
| Profitability Margins | |||||
| Gross Profit Margin | 35.81% | 39.51% | 32.98% | 47.41% | 48.21% |
| EBIT Margin | 45.92% | 27.11% | 60.97% | 31.67% | 21.60% |
| EBITDA Margin | 60.77% | 42.53% | 83.37% | 50.85% | 40.37% |
| Operating Profit Margin | 19.34% | 26.72% | 107.86% | 61.04% | 45.05% |
| Pretax Profit Margin | 41.28% | 19.33% | 52.27% | 25.44% | 13.35% |
| Net Profit Margin | 31.56% | 6.72% | 47.21% | 18.78% | -1.30% |
| Continuous Operations Profit Margin | 32.15% | 8.30% | 46.55% | 18.82% | -1.14% |
| Net Income Per EBT | 76.45% | 34.75% | 90.33% | 73.81% | -9.74% |
| EBT Per EBIT | 213.48% | 72.37% | 48.46% | 41.68% | 29.64% |
| Return on Assets (ROA) | 9.44% | 1.86% | 10.55% | 10.86% | -1.15% |
| Return on Equity (ROE) | 13.58% | 2.76% | 17.73% | 15.88% | -1.82% |
| Return on Capital Employed (ROCE) | 6.51% | 8.62% | 26.94% | 39.70% | 43.52% |
| Return on Invested Capital (ROIC) | 4.85% | 3.47% | 23.09% | 27.87% | -3.58% |
| Return on Tangible Assets | 9.55% | 1.88% | 10.67% | 11.08% | -1.19% |
| Earnings Yield | 9.08% | 2.21% | 29.16% | 81.72% | -9.31% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.32 | 3.28 | 1.87 | 5.00 | 7.46 |
| Payables Turnover | 5.67 | 4.73 | 4.24 | 15.73 | 34.74 |
| Inventory Turnover | 14.09 | 7.84 | 13.39 | 12.53 | 63.61 |
| Fixed Asset Turnover | 0.43 | 0.46 | 0.41 | 1.12 | 1.61 |
| Asset Turnover | 0.30 | 0.28 | 0.22 | 0.58 | 0.88 |
| Working Capital Turnover Ratio | 4.44 | 2.99 | 2.68 | 5.44 | 9.75 |
| Cash Conversion Cycle | 71.64 | 80.61 | 136.32 | 78.88 | 44.18 |
| Days of Sales Outstanding | 110.06 | 111.28 | 195.05 | 72.95 | 48.95 |
| Days of Inventory Outstanding | 25.90 | 46.56 | 27.26 | 29.13 | 5.74 |
| Days of Payables Outstanding | 64.33 | 77.23 | 86.00 | 23.21 | 10.51 |
| Operating Cycle | 135.96 | 157.84 | 222.32 | 102.08 | 54.69 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2737.89 | 1.61 | 2.46 | 416.00 | 1.53 |
| Free Cash Flow Per Share | 771.00 | 0.57 | 2.23 | 388.03 | 1.16 |
| Dividend Paid and CapEx Coverage Ratio | 1.39 | 1.39 | 3.42 | 7.18 | 4.00 |
| Capital Expenditure Coverage Ratio | 1.39 | 1.55 | 11.05 | 14.87 | 4.09 |
| Operating Cash Flow Coverage Ratio | 0.83 | 0.00 | 0.00 | 0.32 | 0.00 |
| Operating Cash Flow to Sales Ratio | 0.37 | 0.00 | 0.00 | 0.09 | 0.00 |
| Free Cash Flow Yield | 3.04% | 0.00% | 0.03% | 36.96% | 0.36% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 11.01 | 45.21 | 3.43 | 1.22 | -10.75 |
| Price-to-Sales (P/S) Ratio | 3.48 | 3.04 | 1.62 | 0.23 | 0.14 |
| Price-to-Book (P/B) Ratio | 1.50 | 1.25 | 0.61 | 0.19 | 0.20 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 32.93 | 25987.91 | 3292.64 | 2.71 | 277.36 |
| Price-to-Operating Cash Flow Ratio | 9.27 | 9270.03 | 2994.71 | 2.52 | 209.57 |
| Price-to-Earnings Growth (PEG) Ratio | 0.02 | -0.53 | 0.01 | -0.00 | 0.09 |
| Enterprise Value Multiple | 6.40 | 8.34 | 3.17 | 0.93 | 0.93 |
| Enterprise Value | 4.27T | 2.62T | 1.81T | 326.74B | 129.92B |
| EV to EBITDA | 6.40 | 8.34 | 3.17 | 0.93 | 0.93 |
| EV to Sales | 3.89 | 3.55 | 2.65 | 0.48 | 0.38 |
| EV to Free Cash Flow | 36.87 | 30356.08 | 5379.14 | 5.59 | 744.93 |
| EV to Operating Cash Flow | 10.38 | 10828.17 | 4892.42 | 5.22 | 562.85 |
| Tangible Book Value Per Share | 17142.61 | 12194.65 | 12181.41 | 5246.81 | 1562.80 |
| Shareholders’ Equity Per Share | 16980.70 | 11979.43 | 12097.43 | 5403.59 | 1638.76 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.57 | 0.11 | 0.26 | 1.09 |
| Revenue Per Share | 7306.85 | 4912.56 | 4543.93 | 4568.48 | 2300.36 |
| Net Income Per Share | 2306.09 | 330.08 | 2145.31 | 857.91 | -29.91 |
| Tax Burden | 0.76 | 0.35 | 0.90 | 0.74 | -0.10 |
| Interest Burden | 0.90 | 0.71 | 0.86 | 0.80 | 0.62 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.07 | 0.09 | 0.08 | 0.06 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.91 | 4.47 | 0.73 | 2.62 | -29.62 |
Currency in ARS
