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IRSIRSA Inversiones y Representaciones Sociedad Anónima
$15.44$1.2B
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  4. Financial Ratios

IRSA Inversiones y Representaciones Sociedad Anónima (IRS) Financial Ratios

Latest Ratios: P/E Ratio 1.2x · EV/EBITDA 52.0x · ROE 9.2%. (1998–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

IRS 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$1.2B$1.1B$642M$587M$263M$224M$167M$568M$1.0B$1.4B$995M
Enterprise Value$1.5B$419.9B$350.0B$380.4B$136.5B$100.4B$100.4B$252.6B$170.3B$106.0B$100.1B
P/E Ratio →1.240.00—0.230.00—0.00———0.13
P/S Ratio3.620.000.000.000.000.000.000.020.010.030.08
P/B Ratio1.420.000.000.000.000.000.000.010.010.030.07
P/FCF7799.224.690.000.000.000.060.040.010.080.150.28
P/OCF7544.774.530.000.000.000.040.030.010.050.110.24

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

IRS 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—0.860.760.820.532.192.199.022.182.087.75
EV / EBITDA51.999.95——0.63———4.409.644.67
EV / EBIT67.682.07—8.540.37———44.9011.925.58
EV / FCF—1845.802.522.071.3925.8625.856.3012.8511.3128.08

IRS 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 Margin60.8%60.8%66.8%65.5%62.2%49.4%49.4%62.6%37.2%30.5%45.5%
Operating Margin6.6%6.6%-62.2%-24.3%81.6%-45.8%-45.8%-167.3%37.2%6.7%154.1%
Net Profit Margin22.3%22.3%-8.9%67.5%107.7%-230.6%-230.6%-196.4%26.9%-2.2%73.8%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE9.2%9.2%-3.1%34.6%110.4%-78.0%-95.5%-68.6%34.5%-3.7%121.0%
ROA4.6%4.6%-1.7%18.1%47.3%-29.0%-25.2%-13.6%7.4%-0.6%11.3%
ROIC1.5%1.5%-12.9%-7.3%42.6%-6.7%-5.5%-12.1%11.0%1.9%25.0%
ROCE1.6%1.6%-13.1%-7.5%44.3%-6.4%-5.8%-13.6%12.3%2.3%32.5%

IRS Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.370.370.330.290.450.760.763.642.772.738.36
Debt / EBITDA10.8010.80——0.75———5.3411.775.27
Net Debt / Equity—0.340.300.260.370.740.742.942.272.217.34
Net Debt / EBITDA9.939.93——0.63———4.379.514.62
Debt / FCF—1841.122.522.061.3925.8125.816.2912.7711.1627.80
Interest Coverage3.943.94-1.370.995.54-0.07—————

IRS Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.710.710.830.990.490.630.631.912.051.410.98
Quick Ratio0.710.710.830.980.490.620.621.891.921.290.90
Cash Ratio0.490.490.550.610.360.230.231.411.440.840.57
Asset Turnover—0.200.200.170.320.130.130.060.230.220.08
Inventory Turnover125.16125.16102.1590.40141.6676.0876.086.918.086.422.02
Days Sales Outstanding—62.3161.5778.0133.33112.72112.72427.22111.47126.33375.80

IRS 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%7.3%100.0%100.0%100.0%100.0%100.0%—100.0%10.4%—
Payout Ratio———53.6%0.5%———6.6%——

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield80.7%132914.6%—435.8%90196.8%—26362.2%———790.7%
FCF Yield0.0%21.3%21602.4%31400.4%37451.7%1732.8%2327.1%7065.6%1296.0%661.4%358.2%
Buyback Yield0.0%1.8%100.0%100.0%100.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield0.0%9.1%100.0%100.0%100.0%100.0%100.0%0.0%100.0%10.4%0.0%
Shares Outstanding—$77M$74M$69M$70M$58M$53M$58M$59M$58M$59M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetMixed
Cash FlowMixed
Top Statement Risk

Hyperinflationary Accounting Distortions

Distorted Multiples Mask Asset Value

According to current market data, IRS trades at a P/E of 1.24 and a P/S of 3.62, which, as reported in financial statements, appear to be heavily distorted by hyperinflationary accounting adjustments rather than reflecting the underlying intrinsic value of the company's trophy real estate portfolio.

The extremely low P/E ratio suggests that the market is heavily discounting the firm's earnings due to the volatility inherent in Argentine macroeconomic conditions. Investors should monitor whether these multiples are capturing the true value of the land bank or if they are merely artifacts of non-cash fair value gains that do not translate into distributable cash flow.

Erratic Capital Returns Reflect Volatility

Based on the company's reported figures, ROIC has fluctuated significantly from a low of -12.3% in 2025Q1 to a peak of 12.4% in 2026Q1, indicating that the firm's ability to compound capital is highly sensitive to external macroeconomic shocks rather than consistent operational efficiency.

The wide variance in returns suggests that the company's capital allocation is frequently interrupted by currency devaluation and inflationary cycles. This inconsistency warrants further investigation into whether management's opportunistic asset acquisitions are generating long-term value or if they are being eroded by the high cost of maintaining a large, fixed-cost physical footprint.

Working Capital Cycles Remain Unpredictable

As reported in recent financial filings, the cash conversion cycle has shown extreme instability, swinging from -108 days in 2025Q1 to -43 days in 2024Q3, which suggests that the company's working capital management is heavily influenced by the timing of development project completions and tenant collections.

The negative CCC values indicate that the company effectively utilizes customer advances and deferred payments to fund operations, which is a common strategy in high-inflation environments. However, the volatility in these metrics implies that liquidity could tighten rapidly if the pace of development sales slows or if tenant payment behavior shifts due to broader economic stress.

Debt-to-Equity Ratio Misleadingly Low

As indicated by the provided data, the D/E ratio of 0.45 appears deceptively healthy, yet this metric obscures the reality that the equity base is artificially inflated by non-cash revaluations of investment properties under hyperinflationary accounting standards, rather than representing a true reduction in financial leverage.

Analysts should avoid relying on the D/E ratio as a proxy for solvency, as it fails to account for the underlying currency risk and the potential for rapid equity erosion during periods of economic contraction. A more appropriate metric for this business model would be the Net Debt to EBITDA, adjusted for non-recurring fair value gains, to better assess the company's actual capacity to service its obligations.

Download Financial Ratios Data

Includes 30+ ratios · 28 years · Updated daily

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IRS — Frequently Asked Questions

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

What is IRSA Inversiones y Representaciones Sociedad Anónima's P/E ratio?

IRSA Inversiones y Representaciones Sociedad Anónima's current P/E ratio is 1.2x. The historical average is 7.4x. This places it at the 32th percentile of its historical range.

What is IRSA Inversiones y Representaciones Sociedad Anónima's EV/EBITDA?

IRSA Inversiones y Representaciones Sociedad Anónima's current EV/EBITDA is 52.0x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 5.8x.

What is IRSA Inversiones y Representaciones Sociedad Anónima's ROE?

IRSA Inversiones y Representaciones Sociedad Anónima's return on equity (ROE) is 9.2%. The historical average is 4.6%.

Is IRS stock overvalued?

Based on historical data, IRSA Inversiones y Representaciones Sociedad Anónima is trading at a P/E of 1.2x. This is at the 32th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is IRSA Inversiones y Representaciones Sociedad Anónima's dividend yield?

IRSA Inversiones y Representaciones Sociedad Anónima's current dividend yield is 0.00%.

What are IRSA Inversiones y Representaciones Sociedad Anónima's profit margins?

IRSA Inversiones y Representaciones Sociedad Anónima has 60.8% gross margin and 6.6% operating margin.

How much debt does IRSA Inversiones y Representaciones Sociedad Anónima have?

IRSA Inversiones y Representaciones Sociedad Anónima's Debt/EBITDA ratio is 10.8x, indicating high leverage. A ratio above 4x may signal elevated financial risk.