CSAN3
ONconsolidatedCOSAN S.A.
CNPJ 50746577000115
—
Ratios
Q3 25 → Q2 26Share capital from the FRE dated 2026-12-31. The FRE is annual — buybacks and issuances after that date are not reflected here.
computed — The CVM does not publish Q4 on its own — the annual filing carries the full year. This figure is the year minus the first nine months.
Distributions
| Type | Approved on | Ex-date basis | R$ / share |
|---|---|---|---|
| DIVIDENDO | 2024-05-29 | 2024-06-05 | 0.451477 |
| DIVIDENDO | 2023-04-27 | 2023-05-18 | 0.428580 |
| DIVIDENDO | 2022-04-29 | 2022-05-05 | 0.428111 |
| DIVIDENDO | 2021-12-07 | 2021-12-14 | 0.374619 |
| DIVIDENDO | 2021-04-30 | 2021-05-05 | 1.030593 |
| DIVIDENDO | 2020-05-29 | 2020-06-03 | 1.497753 |
| DIVIDENDO | 2019-04-26 | 2019-05-02 | 0.999770 |
| DIVIDENDO | 2018-04-26 | 2018-05-02 | 1.108632 |
| DIVIDENDO | 2017-04-27 | 2017-04-28 | 0.931658 |
| DIVIDENDO | 2016-12-07 | 2016-12-12 | 0.736621 |
| DIVIDENDO | 2016-05-12 | 2016-05-13 | 0.221753 |
| DIVIDENDO | 2016-04-29 | 2016-05-13 | 0.492785 |
Gross amounts, by record date, from B3's registry — the Type column separates dividends, interest on equity and capital returns, and the 12-month yield adds all of them. A capital return is a refund, not income. Interest on equity (JCP) carries 15% withholding tax for individuals — the net yield is lower. Payment dates are not in this registry; they live in the shareholder notice.
Ratios by year
| Year | Revenue | Net income | Gross margin | Net margin | ROE | ROA | Turnover | Year-end price | P/E | DY |
|---|---|---|---|---|---|---|---|---|---|---|
| 2025 | 40.42bn | -10.19bn | 32.6% | -25.2% | -32.9% | -7.5% | 0.30 | 5.32 | — | — |
| 2024 | 43.95bn | -8.16bn | 31.2% | -18.6% | -20.7% | -5.8% | 0.31 | 8.16 | — | 5.5% |
| 2023 | 39.47bn | 4.88bn | 27.7% | 12.4% | 9.6% | 3.5% | 0.28 | 19.36 | 33.51 | 2.2% |
| 2022 | 39.74bn | 2.82bn | 22.6% | 7.1% | 5.9% | 2.1% | 0.30 | 17.12 | 27.21 | 2.5% |
| 2021 | 24.91bn | 6.35bn | 25.5% | 25.5% | 22.0% | 6.5% | 0.25 | 21.69 | 6.50 | — |
| 2020 | 13.51bn | 908.81m | 27.3% | 6.7% | 7.9% | 2.5% | 0.38 | 75.73 | — | 2.0% |
| 2019 | 13.56bn | 2.48bn | 29.3% | 18.3% | 22.5% | 7.6% | 0.41 | 69.57 | 11.31 | 1.4% |
| 2018 | 10.30bn | 1.90bn | 25.3% | 18.5% | 17.4% | 6.6% | 0.36 | 33.46 | 8.13 | 3.3% |
| 2017 | 7.67bn | 1.51bn | 34.2% | 19.7% | 14.7% | 5.3% | 0.27 | 41.50 | 12.98 | 2.2% |
| 2016 | 7.54bn | 1.39bn | 39.2% | 18.4% | 12.9% | 5.1% | 0.28 | 38.15 | — | 5.6% |
| 2015 | 8.45bn | 968.26m | 29.9% | 11.5% | 7.7% | 3.2% | 0.28 | 25.20 | 15.37 | 2.7% |
| 2014 | 8.15bn | 643.29m | 28.8% | 7.9% | 5.2% | 2.4% | 0.30 | 28.85 | 40.07 | 2.6% |
| 2013 | 30.02bn | 868.32m | 11.1% | 2.9% | 6.5% | 2.6% | 0.89 | 45.34 | — | 1.4% |
| 2012 | 24.10bn | 2.64bn | 10.9% | 11.0% | 27.5% | 12.0% | 1.09 | 33.96 | — | 1.5% |
| 2011 | 18.06bn | 776.56m | 16.1% | 4.3% | 11.5% | 4.1% | 0.96 | 25.40 | 13.37 | 1.9% |
From each fiscal year's DFP, with the close of the fiscal year-end month alongside. Yearly P/E and DY use the fiscal year-end close against that year's EPS and payouts — both already per share. An empty cell carries its reason in the tooltip: a loss, EPS out of scale, lot-of-a-thousand quoting, a split in the way. Yearly P/B is left out: it would need that year's share count, and the registration filing stores the latest approval's count under the reference date.
Quarterly results
| Period | Revenue | Operating | Net income | Net margin |
|---|---|---|---|---|
| Q2 26 | 10.78bn | 2.52bn | 186.75m | 1.7% |
| Q1 26 | 9.03bn | 2.20bn | -1.34bn | -14.9% |
| Q4 25 | 9.61bn | -4.76bn | -6.86bn | -71.3% |
| Q3 25 | 10.66bn | 1.71bn | -834.43m | -7.8% |
| Q2 25 | 10.48bn | 1.84bn | -568.10m | -5.4% |
| Q1 25 | 9.66bn | 1.01bn | -1.94bn | -20.0% |
| Q4 24 | 11.77bn | -2.89bn | -8.48bn | -72.1% |
| Q3 24 | 11.65bn | 2.92bn | 1.03bn | 8.8% |
| Q2 24 | 10.69bn | 1.44bn | -969.49m | -9.1% |
| Q1 24 | 9.84bn | 2.03bn | 263.54m | 2.7% |
| Q4 23 | 9.57bn | 3.93bn | 4.02bn | 42.0% |
| Q3 23 | 10.25bn | 3.70bn | 1.73bn | 16.8% |
Balance sheet
| Period | Total assets | Equity | Assets / Equity | Current ratio |
|---|---|---|---|---|
| Q2 26 | 126.69bn | 31.91bn | 3.97 | 1.67 |
| Q1 26 | 126.99bn | 29.39bn | 4.32 | 1.87 |
| Q4 25 | 135.12bn | 31.01bn | 4.36 | 2.58 |
| Q3 25 | 125.74bn | 32.05bn | 3.92 | 1.80 |
| Q2 25 | 126.04bn | 33.10bn | 3.81 | 1.83 |
| Q1 25 | 127.49bn | 34.77bn | 3.67 | 2.13 |
| Q4 24 | 141.27bn | 39.40bn | 3.59 | 1.72 |
| Q3 24 | 144.83bn | 49.24bn | 2.94 | 1.86 |
| Q2 24 | 143.35bn | 48.26bn | 2.97 | 1.79 |
| Q1 24 | 142.98bn | 50.92bn | 2.81 | 1.79 |
| Q4 23 | 139.87bn | 50.98bn | 2.74 | 1.77 |
| Q3 23 | 137.85bn | 47.66bn | 2.89 | 1.62 |
A balance sheet is a snapshot, not a window: there is no “computed Q4” here — December's figure is what the annual filing published.
What the company filed
| Filing | Period | Filed on | Days after close | Document |
|---|---|---|---|---|
| ITRT2 | 2026-06-30 | 2026-08-14 | 45 | CVM ↗ |
| ITRT1 | 2026-03-31 | 2026-05-14 | 44 | CVM ↗ |
| DFPanual | 2025-12-31 | 2026-03-09 | 68 | CVM ↗ |
| ITRT3 | 2025-09-30 | 2025-11-14 | 45 | CVM ↗ |
| ITRT2 | 2025-06-30 | 2025-08-14 | 45 | CVM ↗ |
| ITRT1 | 2025-03-31 | 2025-05-15 | 45 | CVM ↗ |
| DFPanual | 2024-12-31 | 2025-03-10 | 69 | CVM ↗ |
| ITRT3 | 2024-09-30 | 2024-11-13 | 44 | CVM ↗ |
| ITRT2 | 2024-06-30 | 2024-08-14 | 45 | CVM ↗ |
| ITRT1 | 2024-03-31 | 2024-05-28 | 58 | CVM ↗ |
| DFPanual | 2023-12-31 | 2024-04-26 | 117 | CVM ↗ |
| ITRT3 | 2023-09-30 | 2023-11-13 | 44 | CVM ↗ |
| ITRT2 | 2023-06-30 | 2023-08-14 | 45 | CVM ↗ |
| ITRT1 | 2023-03-31 | 2023-05-16 | 46 | CVM ↗ |
| DFPanual | 2022-12-31 | 2023-02-28 | 59 | CVM ↗ |
| ITRT3 | 2022-09-30 | 2022-11-11 | 42 | CVM ↗ |
When the next one is due
This is measured habit, not company guidance: the CVM publishes no forward calendar as open data. The estimate applies this company's historical median to the next period.