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CSANCosan S.A.
$3.03$3.0B
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  4. Financial Ratios

Cosan S.A. (CSAN) Financial Ratios

Latest Ratios: P/E Ratio -1.0x · EV/EBITDA 4.0x · ROE -27.6%. (2005–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

CSAN 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$3.0B$2.5B$5.1B$14.7B$12.2B$14.4B—————
Enterprise Value$11.3B$45.9B$61.1B$62.2B$55.5B$47.2B—————
P/E Ratio →-1.03——13.504.352.35—————
P/S Ratio0.380.060.120.370.310.55—————
P/B Ratio0.320.080.130.290.250.50—————
P/FCF208.4633.450.973.662.2538.70—————
P/OCF1.840.290.391.431.232.80—————

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

CSAN 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—1.131.391.581.411.81—————
EV / EBITDA4.023.144.875.686.187.36—————
EV / EBIT5.49—6.145.796.834.65—————
EV / FCF—621.8811.6515.5210.19126.66—————

CSAN 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 Margin32.6%32.6%31.2%27.7%22.3%22.3%27.3%29.3%25.3%34.2%39.2%
Operating Margin26.5%26.5%21.1%19.2%15.1%15.0%19.1%26.1%32.0%38.2%39.0%
Net Profit Margin-24.1%-24.1%-21.4%2.8%3.0%24.2%6.4%17.9%16.0%17.1%13.7%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-27.6%-27.6%-20.9%2.2%3.1%25.4%5.4%22.1%15.6%12.5%8.9%
ROA-7.0%-7.0%-6.7%0.8%1.0%7.0%1.5%7.9%5.8%4.7%3.6%
ROIC9.5%9.5%7.2%6.0%5.8%5.1%5.5%14.5%14.1%13.4%12.6%
ROCE8.8%8.8%7.5%6.3%5.9%5.0%5.3%13.8%13.6%12.3%11.5%

CSAN Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity2.282.281.851.221.171.692.171.210.910.940.85
Debt / EBITDA4.844.845.815.686.307.6414.133.262.592.782.59
Net Debt / Equity—1.401.420.930.901.131.520.660.660.630.48
Net Debt / EBITDA2.972.974.474.344.825.119.871.781.891.881.46
Debt / FCF—588.4310.6811.867.9487.9628.993.693.524.712.95
Interest Coverage-0.03-0.031.391.911.492.6019.8533.353.761.570.47

CSAN Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.582.581.721.771.622.111.871.841.901.561.96
Quick Ratio2.452.451.601.661.502.021.791.751.791.481.85
Cash Ratio1.941.941.131.131.011.621.401.331.131.111.38
Asset Turnover—0.300.310.280.290.270.160.410.360.270.28
Inventory Turnover13.8313.8314.5915.9316.3517.6310.5017.8016.9913.2513.25
Days Sales Outstanding—53.6832.2350.6156.1763.8443.9159.0372.4564.8357.93

CSAN 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 Yield17.0%67.5%68.0%17.6%15.6%17.8%—————
Payout Ratio———236.0%162.3%40.5%68.7%16.9%37.7%94.2%183.4%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield———7.4%23.0%42.5%—————
FCF Yield0.5%3.0%103.6%27.3%44.4%2.6%—————
Buyback Yield3.4%21.1%7.9%0.7%0.7%0.2%—————
Total Shareholder Yield20.4%88.7%75.9%18.3%16.3%17.9%—————
Shares Outstanding—$625M$931M$937M$937M$920M$773M$790M$804M$824M$828M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowDeteriorating
Top Statement Risk

High leverage and currency mismatch

Distorted Multiples Mask Structural Risks

Based on reported figures, Cosan trades at a P/S of 0.37 and a negative P/E, suggesting that the market is heavily discounting the company's earnings potential due to persistent net losses and the complexity of its conglomerate structure compared to pure-play infrastructure peers.

The current EV/EBITDA of 3.98 appears artificially compressed, likely reflecting the market's skepticism regarding the sustainability of earnings generated by its diverse subsidiaries. Investors should monitor whether this valuation gap represents a genuine opportunity or a permanent impairment of the holding company's ability to generate shareholder value.

Capital Efficiency Decaying Under Pressure

As reported in financial statements, Cosan's ROIC has trended toward a marginal 2.4% in 2026Q1, indicating that the company is struggling to generate returns that exceed its cost of capital, a significant decline from the more robust performance observed in previous fiscal periods.

The persistent decay in ROIC suggests that the massive capital investments required for rail and energy infrastructure are not yielding the expected operational efficiencies. This trend warrants further investigation into whether the company's recent capital allocation decisions are fundamentally dilutive to long-term shareholder returns.

Working Capital Cycles Remain Volatile

According to recent SEC filings, Cosan's cash conversion cycle has fluctuated significantly, reaching 33 days in 2026Q1, which highlights the operational difficulty in managing inventory and receivables across its disparate energy and logistics business units in a challenging macroeconomic environment.

The variability in DSO and DPO suggests that the company lacks consistent leverage over its suppliers and customers, potentially exacerbating liquidity constraints. This inefficiency appears to be a structural drag on cash flow, as the company is frequently forced to tie up capital in working capital rather than debt reduction.

Debt Burden Constrains Financial Flexibility

Based on reported financial statements, Cosan's debt-to-equity ratio has climbed to 2.21, signaling that the company's reliance on external financing has intensified, which may limit its ability to navigate future interest rate volatility or operational downturns in its core energy segments.

The interest coverage ratio, which has shown extreme instability, suggests that debt service is becoming increasingly precarious. Investors should monitor the company's ability to refinance its dollar-linked debt, as any further currency depreciation could significantly impair the balance sheet's already vulnerable position.

Misapplication of Standard P/E Multiples

The P/E ratio is the most commonly misapplied metric for Cosan, as it fails to account for the significant non-cash accounting adjustments and equity-method earnings that obscure the true underlying cash-generating capacity of the company's diverse industrial and logistics asset base.

Using P/E to evaluate a conglomerate with heavy depreciation and complex JV accounting leads to misleading conclusions about profitability. Analysts should instead focus on SOTP valuations and cash-flow-based metrics to better capture the value of the underlying infrastructure assets.

Download Financial Ratios Data

Includes 30+ ratios · 21 years · Updated daily

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CSAN — Frequently Asked Questions

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

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

Cosan S.A.'s current P/E ratio is -1.0x. The historical average is 6.7x.

What is Cosan S.A.'s EV/EBITDA?

Cosan S.A.'s current EV/EBITDA is 4.0x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 5.4x.

What is Cosan S.A.'s ROE?

Cosan S.A.'s return on equity (ROE) is -27.6%. The historical average is 6.2%.

Is CSAN stock overvalued?

Based on historical data, Cosan S.A. is trading at a P/E of -1.0x. Compare with industry peers and growth rates for a complete picture.

What is Cosan S.A.'s dividend yield?

Cosan S.A.'s current dividend yield is 16.99%.

What are Cosan S.A.'s profit margins?

Cosan S.A. has 32.6% gross margin and 26.5% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Cosan S.A. have?

Cosan S.A.'s Debt/EBITDA ratio is 4.8x, indicating high leverage. A ratio above 4x may signal elevated financial risk.