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CEPUCentral Puerto S.A.
$14.84$2.2B
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  3. CEPU
  4. Financial Ratios

Central Puerto S.A. (CEPU) Financial Ratios

Latest Ratios: P/E Ratio 8.2x · EV/EBITDA 6.6x · ROE 18.0%. (2005–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

CEPU Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$2.2B$2.6B$2.2B$1.4B$894M$471M$406M$732M$1.4B——
Enterprise Value$2.5B$457.8B$379.1B$701.9B$169.6B$82.0B$75.1B$1.4B$9.8B——
P/E Ratio →8.230.010.040.000.02—0.040.070.08——
P/S Ratio2.590.000.000.000.000.000.000.010.10——
P/B Ratio1.270.000.000.000.000.000.000.740.04——
P/FCF26.560.0225.2310.050.042.707.24————
P/OCF7.070.019.003.700.012.041.800.060.37——

P/E links to full P/E history page with 30-year chart

CEPU EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—0.360.511.030.250.240.670.020.69——
EV / EBITDA6.630.811.220.790.310.370.750.020.30——
EV / EBIT9.961.211.891.690.781.101.590.040.19——
EV / FCF—3.674393.395160.617.37470.271336.90————

CEPU Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin35.5%35.5%39.5%33.0%47.4%48.2%55.9%47.3%54.5%54.0%40.8%
Operating Margin29.6%29.6%26.7%107.9%61.0%45.0%73.3%78.0%213.8%52.2%52.4%
Net Profit Margin31.6%31.6%6.7%47.2%18.8%-1.3%18.1%24.5%122.8%58.9%33.2%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE18.0%18.0%2.7%24.1%24.3%-2.4%31.5%106.7%87.0%56.1%36.0%
ROA12.7%12.7%1.7%15.2%16.3%-1.4%16.8%61.1%47.1%23.5%15.9%
ROIC10.7%10.7%6.2%31.1%48.0%44.1%60.5%201.1%85.6%22.4%27.6%
ROCE13.6%13.6%7.9%38.9%59.3%56.3%83.0%241.5%106.6%31.7%35.8%

CEPU Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.190.190.200.390.240.330.590.650.260.650.70
Debt / EBITDA0.870.871.220.820.360.370.750.010.271.381.19
Net Debt / Equity—0.170.200.380.210.330.590.630.260.640.70
Net Debt / EBITDA0.800.801.210.790.310.370.750.010.261.361.18
Debt / FCF—3.654368.165150.567.33467.571329.67————
Interest Coverage5.785.783.487.005.092.62624.94448.5935.4016.354.95

CEPU Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.771.771.481.982.472.751.311.471.200.991.00
Quick Ratio1.651.651.331.872.252.661.281.421.180.970.97
Cash Ratio0.830.830.650.701.201.180.510.510.200.200.42
Asset Turnover—0.350.280.220.580.880.4736.890.250.350.42
Inventory Turnover16.5116.517.8413.3912.5363.6140.732679.4629.3724.8622.84
Days Sales Outstanding———————————

CEPU Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield0.0%44.8%0.8%5.4%100.0%0.3%—100.0%100.0%——
Payout Ratio0.3%0.3%0.0%0.0%3.5%——8.3%12.4%53.9%78.7%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield12.2%15339.4%2278.1%23574.7%6633.0%—2559.3%1493.8%1265.2%——
FCF Yield3.8%4747.4%4.0%9.9%2574.9%37.0%13.8%————
Buyback Yield0.0%0.0%0.0%0.4%4.0%0.0%0.0%0.0%0.0%——
Total Shareholder Yield0.0%44.8%0.8%5.9%100.0%0.3%0.0%100.0%100.0%——
Shares Outstanding—$150M$150M$150M$151M$151M$151M$151M$151M$151M$151M

Key Metrics

Growth RegimeExpanding
ProfitabilityModerate
Balance SheetFortress
Cash FlowMixed
Top Statement Risk

Regulatory and CAMMESA credit

Market Valuation Reflects Regulatory Uncertainty

According to recent market data, CEPU trades at a TTM P/E of 8.14, which appears to discount the company's strategic asset positioning in favor of pricing in the persistent macroeconomic and regulatory risks inherent to the Argentine utility sector compared to broader regional benchmarks.

The low P/E multiple suggests that investors are applying a significant risk premium, likely due to the historical volatility of tariff adjustments and the potential for government-mandated restructuring of energy sector receivables. This valuation level warrants caution, as it may not fully capture the long-term replacement value of the company's critical thermal and hydroelectric infrastructure.

ROE Volatility Masks Underlying Operational Returns

Based on reported figures, CEPU's ROE has fluctuated significantly, reaching 16.5% in 2026Q1, though this metric appears heavily influenced by hyperinflationary accounting adjustments rather than purely reflecting the underlying regulatory authorized returns on the company's expanding asset base.

The wide variance in ROE over the last ten quarters indicates that the company's profitability is highly sensitive to the timing of tariff indexation and the non-cash impacts of RECPAM. Investors should monitor whether the recent uptick in ROE represents a sustainable improvement in regulatory outcomes or merely a temporary accounting artifact.

Fortress Balance Sheet Provides Defensive Buffer

As reported in financial statements, CEPU maintains a highly conservative capital structure with a debt-to-capital ratio of 0.22 as of 2026Q1, which appears to provide a substantial buffer against the currency and macroeconomic volatility that frequently impacts Argentine utility operators.

This minimal reliance on external debt suggests that management is prioritizing liquidity and financial flexibility over aggressive capital expansion. Such a conservative stance may be a prudent response to the high-interest-rate environment and the inherent risks associated with the CAMMESA payment cycle.

Misapplication of Standard P/E Multiples

Based on institutional research standards, the P/E ratio is frequently misapplied to CEPU, as it fails to account for the distortive effects of hyperinflationary accounting and the significant non-cash items that obscure the company's true, sustainable cash-generating capacity in the regulated energy market.

Analysts should instead focus on EV/EBITDA or adjusted cash flow metrics to better assess the company's operational performance and asset value. Relying on standard P/E ratios risks misinterpreting the company's valuation by ignoring the underlying hard-asset value of its generation fleet and the impact of regulatory lag on reported earnings.

Download Financial Ratios Data

Includes 30+ ratios · 21 years · Updated daily

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CEPU — Frequently Asked Questions

Quick answers to the most common questions about buying CEPU stock.

What is Central Puerto S.A.'s P/E ratio?

Central Puerto S.A.'s current P/E ratio is 8.2x. The historical average is 0.0x. This places it at the 100th percentile of its historical range.

What is Central Puerto S.A.'s EV/EBITDA?

Central Puerto S.A.'s current EV/EBITDA is 6.6x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 0.6x.

What is Central Puerto S.A.'s ROE?

Central Puerto S.A.'s return on equity (ROE) is 18.0%. The historical average is 28.7%.

Is CEPU stock overvalued?

Based on historical data, Central Puerto S.A. is trading at a P/E of 8.2x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Central Puerto S.A.'s dividend yield?

Central Puerto S.A.'s current dividend yield is 0.04% with a payout ratio of 0.3%.

What are Central Puerto S.A.'s profit margins?

Central Puerto S.A. has 35.5% gross margin and 29.6% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Central Puerto S.A. have?

Central Puerto S.A.'s Debt/EBITDA ratio is 0.9x, indicating low leverage. A ratio below 2x is generally considered financially healthy.