Saturday 17 October 2026
Export CEPU’s income statement to Excel — free account
Central Puerto S.A. Sponsored ADR
CEPU Utilities Utilities Regulated Electric
Central Puerto S.A. Sponsored ADR’s revenue for fiscal 2025 (year ended December 2025) was $877.9 million, up 8.12% from fiscal 2024. In the quarter to June 2026, revenue grew 148.8%, EPS grew 27.3%, free cash flow was flat and total debt rose 82.5%, each against the same quarter a year earlier.
12.93
0.04
−0.31%
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| Dec '16 | Dec '17 | Dec '18 | Dec '19 | Dec '20 | Dec '21 | Dec '22 | Dec '23 | Dec '24 | Dec '25 | |
|---|---|---|---|---|---|---|---|---|---|---|
Piotroski F-Score |
— | — | 6 | 6 | 6 | 6 | 7 | 4 | 6 | 7 |
P/E ratio |
57.10 | 57.10 | 2.31 | 3.88 | 4.10 | 0.00 | 5.94 | 2.43 | 63.00 | 11.82 |
Altman Z-Score |
— | — | 3.38 | 1.64 | 1.16 | 1.24 | 1.64 | 1.69 | 2.12 | 2.73 |
P/S ratio |
0.00 | 0.00 | 2.73 | 0.98 | 0.75 | 0.79 | 1.11 | 1.12 | 2.68 | 2.76 |
Altman Z″-Score (non-manufacturers) |
2.65 | 2.65 | 6.10 | 3.36 | 2.79 | 3.61 | 4.60 | 4.28 | 3.45 | 4.14 |
P/FCF ratio |
0.00 | 0.00 | 0.00 | 0.00 | 3.91 | 1.85 | 2.16 | 3.09 | 16.94 | 53.38 |
Beneish M-Score |
— | (2.06) | (0.58) | (2.63) | (3.08) | (3.10) | (2.55) | (1.62) | (3.58) | (2.43) |
P/Operating CF |
28.24 | 28.24 | 16.61 | 7.38 | 4.15 | 4.68 | 5.17 | 4.36 | 21.76 | 61.56 |
Dividend Safety Score |
— | — | — | — | — | — | — | — | — | 66 |
P/B ratio |
7.83 | 7.83 | 1.18 | 0.60 | 0.34 | 0.35 | 0.43 | 1.26 | 1.21 | 1.35 |
Price to Tangible BV |
8.12 | 8.12 | 1.27 | 0.68 | 0.37 | 0.37 | 0.44 | 1.29 | 1.23 | 1.37 |
EV/Sales |
0.00 | 0.00 | 3.19 | 1.80 | 1.71 | 1.19 | 1.24 | 1.36 | 2.84 | 2.94 |
EV/EBITDA |
0.00 | 0.00 | 1.42 | 2.06 | 1.92 | 1.86 | 1.54 | 1.05 | 6.75 | 7.50 |
EV/Operating CF |
0.00 | 0.00 | 12.28 | 5.42 | 3.38 | 2.60 | 2.25 | 3.40 | 8.13 | 10.21 |
EV/FCF |
0.00 | 0.00 | (13.99) | (11.73) | 8.91 | 2.79 | 2.39 | 3.75 | 17.97 | 56.93 |
Quick Ratio |
0.94 | 0.86 | 1.14 | 1.38 | 1.16 | 2.52 | 2.23 | 1.79 | 1.23 | 1.62 |
Current Ratio |
1.00 | 0.99 | 1.20 | 1.47 | 1.22 | 2.75 | 2.47 | 1.98 | 1.48 | 1.77 |
Net Debt/EBITDA |
0.59 | 0.74 | 0.20 | 0.94 | 1.08 | 0.63 | 0.15 | 0.57 | 0.44 | 0.29 |
Debt/Assets |
28.50% | 21.88% | 15.18% | 32.59% | 32.18% | 21.40% | 16.61% | 23.89% | 14.30% | 13.43% |
Debt/Equity |
0.70 | 0.51 | 0.26 | 0.65 | 0.60 | 0.34 | 0.24 | 0.39 | 0.20 | 0.19 |
Asset Turnover |
0.38 | 0.38 | 0.33 | 0.33 | 0.23 | 0.28 | 0.31 | 0.29 | 0.20 | 0.30 |
Operating CF/Net income |
1.18 | 0.68 | 0.21 | 1.36 | 2.80 | (35.09) | 2.92 | 0.85 | 5.21 | 1.19 |
Capex/Depreciation |
(9.04) | (10.64) | (4.66) | (5.16) | (2.01) | (0.16) | (0.17) | (0.14) | (1.24) | (1.81) |
Interest Coverage |
4.39 | 4.46 | 4.84 | 1.76 | 1.25 | 1.44 | 1.42 | 0.95 | 1.15 | 1.52 |
| 30.18% | 53.40% | 77.09% | 15.24% | 8.07% | (0.62%) | 8.77% | 21.36% | 2.06% | 13.38% | |
| 12.65% | 22.39% | 40.59% | 8.12% | 4.16% | (0.36%) | 5.81% | 13.60% | 1.32% | 9.45% | |
ROIC |
25.07% | 19.64% | 48.34% | 19.77% | 14.42% | 10.74% | 14.13% | 19.42% | 6.16% | 8.35% |
Return on Tangible Assets |
62.52% | 47.76% | 70.54% | 13.52% | 8.05% | (0.53%) | 7.31% | 16.38% | 2.76% | 13.02% |
Average Days of Receivables |
151.99 | 238.19 | 270.68 | 158.75 | 179.44 | 145.50 | 158.01 | 187.73 | 107.65 | 106.57 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
8.66% | 10.93% | 9.74% | 7.32% | 7.80% | 7.27% | 7.36% | 10.13% | 10.41% | 9.24% |
Intangible Assets out of Total Assets |
0.02 | 0.01 | 0.04 | 0.06 | 0.04 | 0.03 | 0.02 | 0.01 | 0.01 | 0.01 |
Share Based Compensation of Revenue |
0.00% | 0.00% | 0.09% | 0.14% | (0.29%) | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Graham Net Nets |
(0.06) | (0.06) | (0.28) | (0.94) | (1.37) | (0.61) | (0.14) | (0.24) | (0.11) | (0.08) |
Graham Number |
0.00 | 0.00 | 26.40 | 15.15 | 10.87 | 0.00 | 17.10 | 24.07 | 7.88 | 27.18 |
Earnings Yield |
1.75% | 1.75% | 43.37% | 25.81% | 24.40% | (1.42%) | 16.85% | 41.20% | 1.59% | 8.46% |
Free Cash Flow Yield |
0.00% | 0.00% | (8.34%) | (15.65%) | 25.59% | 54.18% | 46.40% | 32.41% | 5.90% | 1.87% |
Revenue per Share |
2.39 | 2.39 | 3.36 | 4.95 | 3.60 | 3.98 | 5.19 | 7.92 | 5.40 | 5.85 |
Operating CF per Share |
0.94 | 0.96 | 0.87 | 1.65 | 1.82 | 1.82 | 2.85 | 3.17 | 1.89 | 2.19 |
Capex per Share |
(0.98) | (1.40) | (1.64) | (2.41) | (1.13) | (0.12) | (0.17) | (0.25) | (1.03) | (1.57) |
Free Cash Flow per Share |
(0.04) | (0.44) | (0.77) | (0.76) | 0.69 | 1.70 | 2.68 | 2.92 | 0.86 | 0.62 |
Cash per Share |
0.82 | 0.48 | 0.52 | 1.26 | 1.35 | 1.40 | 2.61 | 2.61 | 1.79 | 1.80 |
Shareholders Equity per Share |
2.32 | 2.95 | 7.77 | 8.13 | 7.97 | 8.85 | 13.37 | 21.64 | 13.64 | 13.93 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
2.32 | 2.95 | 7.77 | 8.13 | 7.97 | 8.85 | 13.37 | 21.64 | 13.64 | 13.93 |
Free Cash Flow |
(6.75) | (66.11) | (115.48) | (114.49) | 103.99 | 255.24 | 402.98 | 439.96 | 128.52 | 92.64 |
Working Capital |
1.20 | (5.29) | 80.50 | 174.77 | 90.53 | 311.62 | 481.56 | 549.68 | 197.54 | 251.91 |
Capital Expenditures |
(148.15) | (210.40) | (247.04) | (362.34) | (169.98) | (18.13) | (25.44) | (37.37) | (155.53) | (236.33) |
Net Current Asset Value |
(220.13) | (236.00) | (384.87) | (686.16) | (554.99) | (288.60) | (119.71) | (965.99) | (269.11) | (265.04) |
EV/EBIT |
0.00 | 0.00 | 1.49 | 2.31 | 2.33 | 2.63 | 2.02 | 1.26 | 10.65 | 10.60 |
Capex to Sales |
0.41 | 0.58 | 0.49 | 0.49 | 0.31 | 0.03 | 0.03 | 0.03 | 0.19 | 0.27 |
Price to Operating Income |
0.00 | 0.00 | 1.28 | 1.26 | 1.02 | 1.75 | 1.82 | 1.04 | 10.04 | 9.94 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.09 | 0.04 | 0.07 | 0.06 | 0.08 | 0.10 | 0.10 | 0.09 | 0.07 | 0.07 |
Cash ROIC |
(0.94%) | (8.90%) | (7.42%) | (5.17%) | 4.89% | 12.80% | 13.93% | 8.94% | 4.70% | 3.36% |
Accounts Receivable Turnover |
1.87 | 1.87 | 1.66 | 2.13 | 1.84 | 2.37 | 2.71 | 2.51 | 1.91 | 3.54 |
Accounts Payable Turnover |
4.03 | 3.13 | 3.75 | 4.28 | 3.02 | 9.59 | 9.51 | 6.47 | 3.33 | 5.50 |
Inventory Turnover |
26.67 | 20.70 | 31.76 | 36.58 | 19.08 | 23.33 | 9.49 | 12.19 | 8.03 | 11.75 |
Average Days of Payables |
75.92 | 135.41 | 97.34 | 113.59 | 55.25 | 33.60 | 51.38 | 86.49 | 78.36 | 64.35 |
Days of Inventory on Hand |
15.98 | 14.68 | 12.43 | 12.66 | 17.46 | 17.87 | 63.44 | 27.26 | 46.56 | 21.54 |
Average Receivables |
192.39 | 192.39 | 305.17 | 349.66 | 294.90 | 252.47 | 288.44 | 475.42 | 426.17 | 247.90 |
Average Payables |
52.91 | 52.91 | 61.43 | 91.77 | 79.13 | 32.36 | 43.19 | 123.53 | 147.35 | 102.40 |
Average Inventory |
8.00 | 8.00 | 7.25 | 10.73 | 12.52 | 13.31 | 43.28 | 65.51 | 61.15 | 47.96 |
Average Assets |
946.46 | 946.46 | 1,532.15 | 2,245.90 | 2,354.10 | 2,179.60 | 2,525.52 | 4,136.73 | 4,130.38 | 2,932.05 |
Average Common Equity |
396.77 | 396.77 | 806.79 | 1,196.70 | 1,212.24 | 1,265.72 | 1,671.91 | 2,633.70 | 2,652.19 | 2,071.16 |
Columns are period end dates