Saturday 17 October 2026
Export CSANY’s income statement to Excel — free account
Cosan S.A. Sponsored ADR
CSANY Energy Oil & Gas Refining & Marketing
Cosan S.A. Sponsored ADR’s revenue for fiscal 2025 (year ended December 2025) was $7.2 billion, down 11.2% from fiscal 2024. In the quarter to March 2026, revenue grew 3.95%, EPS grew 53.9%, free cash flow grew 141.8% and total debt rose 8.09%, each against the same quarter a year earlier. Insiders bought in the last twelve months.
3.95
0.01
+0.25%
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| Dec '25 | Dec '24 | Dec '23 | Dec '22 | Dec '21 | Dec '20 | Dec '19 | Dec '18 | Dec '17 | Dec '16 | |
|---|---|---|---|---|---|---|---|---|---|---|
Piotroski F-Score |
4 | 5 | 7 | 5 | 5 | 6 | 7 | 8 | 7 | 7 |
P/E ratio |
0.00 | 0.00 | 8.94 | 86.05 | 17.61 | 18.27 | 19.24 | 8.00 | 15.24 | 9.70 |
Altman Z-Score |
0.75 | 0.67 | 0.99 | 0.88 | 1.07 | — | — | — | — | — |
P/S ratio |
0.34 | 0.31 | 0.92 | 2.78 | 6.45 | 7.58 | 1.00 | 0.47 | 0.63 | 0.58 |
Altman Z″-Score (non-manufacturers) |
1.79 | 1.35 | 1.93 | 1.67 | 2.04 | 1.66 | 1.77 | 1.81 | 1.51 | 1.21 |
P/FCF ratio |
3.01 | 2.59 | 9.05 | 20.43 | 0.00 | 1,272.39 | 5.79 | 2.85 | 5.23 | 5.02 |
P/Operating CF |
4.42 | 3.45 | 20.15 | 50.58 | 135.38 | 406.52 | 10.64 | 6.17 | 9.61 | 18.14 |
Beneish M-Score |
(3.37) | (3.35) | (2.88) | (2.16) | (2.06) | (2.65) | (2.79) | (2.46) | (2.62) | (2.69) |
Dividend Safety Score |
31 | — | — | — | — | — | — | — | — | — |
P/B ratio |
0.44 | 0.35 | 0.71 | 5.49 | 11.07 | 13.49 | 1.26 | 0.44 | 0.50 | 0.45 |
Price to Tangible BV |
3.20 | 1.05 | 1.28 | 0.00 | 0.00 | 182.25 | 0.00 | 7.88 | 99.92 | 0.00 |
EV/Sales |
1.36 | 1.51 | 2.05 | 3.80 | 7.57 | 2.21 | 2.21 | 2.21 | 2.21 | 2.21 |
EV/EBITDA |
3.84 | 5.74 | 5.66 | 19.14 | 35.64 | 7.93 | 7.93 | 7.93 | 7.93 | 7.93 |
EV/Operating CF |
4.24 | 5.07 | 7.89 | 11.95 | 36.80 | 8.00 | 8.00 | 8.00 | 8.00 | 8.00 |
EV/FCF |
12.05 | 12.55 | 20.20 | 27.95 | (113,464.44) | 27.83 | 27.83 | 27.83 | 27.83 | 27.83 |
Quick Ratio |
2.35 | 1.51 | 1.48 | 1.46 | 1.99 | 1.76 | 1.67 | 1.71 | 1.33 | 1.16 |
Current Ratio |
2.58 | 1.72 | 1.77 | 1.62 | 2.11 | 1.87 | 1.79 | 1.92 | 1.44 | 1.32 |
Net Debt/EBITDA |
2.88 | 4.56 | 3.12 | 3.86 | 4.35 | 4.75 | 3.65 | 3.18 | 2.84 | 4.03 |
Debt/Assets |
53.23% | 52.38% | 45.23% | 42.82% | 50.99% | 54.10% | 55.62% | 46.46% | 45.44% | 43.28% |
Debt/Equity |
2.32 | 1.88 | 1.24 | 1.20 | 1.73 | 2.18 | 2.25 | 1.46 | 1.48 | 1.36 |
Asset Turnover |
0.29 | 0.30 | 0.29 | 0.35 | 0.28 | 0.24 | 0.33 | 0.28 | 0.27 | 0.24 |
Operating CF/Net income |
(1.34) | (1.39) | 9.39 | 8.48 | 0.82 | 6.58 | 4.78 | 5.51 | 7.42 | 13.09 |
Capex/Depreciation |
(2.17) | (2.02) | (1.86) | (1.50) | (1.91) | (1.72) | (1.20) | (1.16) | (1.15) | (1.14) |
Interest Coverage |
1.17 | 1.01 | 0.97 | 1.59 | 1.62 | 0.71 | 1.22 | 1.21 | 0.87 | 0.56 |
| (27.08%) | (19.95%) | 2.24% | 3.10% | 24.92% | 4.09% | 7.39% | 5.20% | 3.47% | 1.66% | |
| (6.91%) | (6.45%) | 0.81% | 1.03% | 6.81% | 1.01% | 2.08% | 1.63% | 1.08% | 0.52% | |
ROIC |
9.03% | 5.22% | 7.16% | 5.27% | 4.44% | 4.39% | 6.86% | 5.98% | 6.24% | 3.99% |
Return on Tangible Assets |
(18.94%) | (26.26%) | 3.25% | 4.09% | 20.37% | 3.44% | 6.85% | 5.38% | 3.51% | 2.16% |
Average Days of Receivables |
53.68 | 47.84 | 50.61 | 55.59 | 64.40 | 69.11 | 53.72 | 58.36 | 52.70 | 54.73 |
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 |
10.83% | 10.06% | 9.83% | 8.19% | 8.88% | 13.45% | 11.44% | 11.91% | 14.75% | 16.28% |
Intangible Assets out of Total Assets |
0.20 | 0.19 | 0.16 | 0.16 | 0.18 | 0.21 | 0.26 | 0.30 | 0.31 | 0.34 |
Share Based Compensation of Revenue |
0.18% | 0.15% | 0.53% | 0.25% | 0.21% | 1.33% | 0.49% | 0.33% | 0.38% | 0.09% |
Graham Net Nets |
(4.65) | (5.20) | (1.66) | (0.53) | (0.25) | (0.09) | (1.63) | (3.37) | (2.98) | (3.54) |
Graham Number |
0.00 | 0.00 | 29.29 | 2.50 | 5.32 | 29.35 | 28.33 | 22.33 | 17.50 | 4.92 |
Earnings Yield |
(70.89%) | (66.84%) | 11.19% | 1.16% | 5.68% | 5.47% | 5.20% | 12.50% | 6.56% | 10.31% |
Free Cash Flow Yield |
33.23% | 38.67% | 11.05% | 4.89% | 0.00% | 0.08% | 17.28% | 35.05% | 19.11% | 19.91% |
Revenue per Share |
11.59 | 17.50 | 16.94 | 16.47 | 10.45 | 17.73 | 22.95 | 18.88 | 16.18 | 13.56 |
Operating CF per Share |
3.74 | 5.21 | 4.41 | 4.13 | 2.08 | 4.91 | 7.01 | 6.03 | 4.87 | 3.94 |
Capex per Share |
(2.42) | (3.10) | (2.69) | (1.87) | (1.93) | (3.50) | (3.06) | (2.94) | (2.92) | (2.37) |
Free Cash Flow per Share |
1.31 | 2.10 | 1.72 | 2.26 | 0.15 | 1.41 | 3.95 | 3.08 | 1.95 | 1.56 |
Cash per Share |
8.75 | 8.49 | 7.93 | 7.07 | 8.58 | 15.80 | 13.16 | 8.98 | 11.99 | 6.30 |
Shareholders Equity per Share |
8.89 | 15.69 | 21.88 | 19.97 | 11.66 | 18.06 | 18.08 | 20.14 | 20.32 | 17.34 |
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 |
8.89 | 15.69 | 21.88 | 19.97 | 11.66 | 18.06 | 18.08 | 20.14 | 20.32 | 17.34 |
Free Cash Flow |
819.63 | 979.60 | 803.83 | 1,055.70 | 69.57 | 315.30 | 898.15 | 752.81 | 513.25 | 414.19 |
Working Capital |
4,394.98 | 2,384.54 | 2,494.01 | 1,894.33 | 2,656.49 | 2,112.25 | 1,792.71 | 1,564.66 | 1,256.44 | 613.52 |
Capital Expenditures |
(1,513.46) | (1,445.67) | (1,254.54) | (875.92) | (884.21) | (782.14) | (697.45) | (718.59) | (767.14) | (628.07) |
Net Current Asset Value |
(11,466.02) | (13,180.67) | (12,072.89) | (11,764.88) | (7,723.08) | (7,655.21) | (8,485.24) | (7,231.74) | (7,996.36) | (7,365.64) |
EV/EBIT |
5.27 | 8.63 | 7.39 | 32.60 | 46.74 | 13.45 | 13.45 | 13.45 | 13.45 | 13.45 |
Capex to Sales |
0.21 | 0.18 | 0.16 | 0.11 | 0.18 | 0.20 | 0.13 | 0.16 | 0.18 | 0.18 |
Price to Operating Income |
1.32 | 1.78 | 3.31 | 23.83 | 39.81 | 37.09 | 4.56 | 2.27 | 2.66 | 3.55 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.15 | 0.17 | 0.16 | 0.16 | 0.15 | 0.17 | 0.19 | 0.18 | 0.18 | 0.18 |
Cash ROIC |
3.43% | 3.92% | 3.02% | 4.44% | 0.38% | 1.93% | 5.49% | 5.27% | 3.13% | 3.31% |
Accounts Receivable Turnover |
6.79 | 7.53 | 6.97 | 7.63 | 6.00 | 5.22 | 6.94 | 6.82 | 7.38 | 7.34 |
Accounts Payable Turnover |
5.78 | 6.43 | 7.05 | 8.28 | 6.61 | 5.28 | 6.64 | 5.15 | 4.30 | 4.03 |
Inventory Turnover |
13.24 | 15.08 | 15.86 | 20.72 | 18.67 | 14.77 | 18.15 | 16.43 | 14.89 | 12.51 |
Average Days of Payables |
54.64 | 62.39 | 50.12 | 51.25 | 59.78 | 66.20 | 56.46 | 57.94 | 96.23 | 89.19 |
Days of Inventory on Hand |
26.38 | 25.02 | 22.92 | 22.18 | 21.12 | 23.54 | 20.29 | 21.57 | 26.21 | 27.68 |
Average Receivables |
1,066.38 | 1,082.10 | 1,134.17 | 1,008.90 | 798.17 | 759.75 | 752.78 | 675.49 | 576.18 | 488.67 |
Average Payables |
844.36 | 871.74 | 810.85 | 719.67 | 556.55 | 532.62 | 540.70 | 644.36 | 672.53 | 591.17 |
Average Inventory |
368.51 | 371.70 | 360.56 | 287.50 | 197.20 | 190.47 | 197.74 | 201.82 | 194.25 | 190.69 |
Average Assets |
25,195.13 | 27,102.87 | 27,032.39 | 22,089.94 | 17,185.28 | 16,446.67 | 16,036.60 | 16,420.95 | 15,945.66 | 15,219.62 |
Average Common Equity |
6,429.14 | 8,757.99 | 9,770.97 | 7,340.01 | 4,694.24 | 4,077.10 | 4,515.88 | 5,129.71 | 4,966.50 | 4,791.54 |
Columns are period end dates