Central Puerto S.A. (CEPU) Key Metrics
CEPU key metrics, 2016–2025
Fiscal year ended December 31, 2025 · Argentine pesosCEPU returns How much profit the business earns on the capital it uses.
CEPU financial health Debt, liquidity and how easily interest is covered.
CEPU efficiency & capital use Working capital cycle and where the cash goes.
CEPU returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
CEPU debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
CEPU cash returned to shareholders
CEPU key metrics in Argentine pesos
2016–2025| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Returns & profitability | ||||||||||
| Return on equity (ROE) | 15.9% | 2.7% | 1.1% | 24.4% | −2.4% | 21.7% | 39.3% | 133.8% | 84.6% | 36.4% |
| Return on invested capital (ROIC) | 7.1% | 4.6% | 19.0% | 54.4% | 33.2% | 34.8% | 51.8% | 128.6% | 22.8% | 23.3% |
| Return on assets (ROA) | 10.9% | 1.7% | 0.7% | 16.3% | −1.4% | 11.3% | 20.6% | 72.5% | 35.5% | 16.0% |
| Return on tangible assets | 9.5% | 1.9% | 0.5% | 11.1% | −1.2% | 8.9% | 16.2% | 49.0% | 31.3% | 14.2% |
| Free cash flow margin | 10.6% | 0.0% | 0.1% | 7.6% | 6.0% | 6.5% | −7.5% | −16.8% | −11.4% | −2.6% |
| Income quality (OCF / net income) | 1.19 | 0.00 | 0.02 | 0.43 | — | 0.95 | 0.66 | 0.14 | 0.45 | 1.18 |
| Financial health | ||||||||||
| Total debt | ARS 492.84B | ARS 380.79B | ARS 729.91B | ARS 197.52B | ARS 82.10B | ARS 75.08B | ARS 41.11B | ARS 12.04B | ARS 6.00B | ARS 3.63B |
| Cash & short-term investments | ARS 337.73B | ARS 244.02B | ARS 224.97B | ARS 158.78B | ARS 39.20B | ARS 21.67B | ARS 9.19B | ARS 2.19B | ARS 1.20B | ARS 1.83B |
| Net debt | ARS 155.10B | ARS 136.77B | ARS 504.94B | ARS 38.73B | ARS 42.90B | ARS 53.41B | ARS 31.91B | ARS 9.84B | ARS 4.80B | ARS 1.80B |
| Debt / equity | 0.19 | 0.21 | 0.40 | 0.24 | 0.33 | 0.59 | 0.69 | 0.37 | 0.82 | 0.70 |
| Debt / assets | 0.13 | 0.14 | 0.24 | 0.17 | 0.21 | 0.31 | 0.35 | 0.21 | 0.35 | 0.28 |
| Net debt / EBITDA | 0.23 | 0.45 | 1.94 | 0.11 | 0.31 | 0.82 | 0.74 | 0.87 | 0.90 | 0.89 |
| Current ratio | 1.77 | 1.48 | 1.98 | 2.47 | 2.75 | 1.31 | 1.47 | 1.20 | 0.99 | 1.00 |
| Quick ratio | 1.65 | 1.33 | 1.87 | 2.25 | 2.66 | 1.28 | 1.43 | 1.18 | 0.97 | 0.97 |
| Interest coverage | 4.2 | 3.4 | 13.3 | 9.8 | 5.5 | — | 714.2 | 22.5 | 3.7 | 3.2 |
| Working capital | ARS 314.77B | ARS 179.58B | ARS 315.00B | ARS 194.75B | ARS 57.81B | ARS 13.18B | ARS 8.44B | ARS 2.27B | −ARS 87.5M | ARS 17.8M |
| Invested capital | ARS 2.71T | ARS 1.94T | ARS 2.32T | ARS 852.00B | ARS 289.56B | ARS 180.78B | ARS 91.06B | ARS 42.77B | ARS 12.16B | ARS 6.95B |
| Tangible asset value | ARS 2.57T | ARS 1.83T | ARS 1.83T | ARS 789.67B | ARS 235.23B | ARS 117.38B | ARS 52.08B | ARS 30.69B | ARS 7.17B | ARS 4.92B |
| Net current asset value | −ARS 331.18B | −ARS 244.64B | −ARS 553.57B | −ARS 48.41B | −ARS 53.54B | −ARS 55.43B | −ARS 33.15B | −ARS 10.84B | −ARS 3.91B | −ARS 3.25B |
| Capital allocation | ||||||||||
| Dividends paid | ARS 1.01B | ARS 18.2M | ARS 74.4M | ARS 3.59B | ARS 117.8M | ARS 64.0M | ARS 1.13B | ARS 1.92B | ARS 1.40B | ARS 1.47B |
| Share buybacks (net) | — | — | ARS 5.6M | ARS 41.5M | — | — | ARS 0 | ARS 0 | ARS 0 | ARS 0 |
| Dividend payout ratio | 0.3% | 0.0% | 0.5% | 2.8% | — | 0.3% | 6.3% | 7.1% | 26.5% | 83.3% |
| Dividends + buybacks / free cash flow | 0.9% | 21.1% | 23.8% | 6.9% | 0.6% | 0.9% | — | — | — | — |
| Capex / revenue | 26.9% | 0.0% | 0.0% | 0.5% | 1.6% | 10.7% | 23.7% | 36.0% | 36.1% | 58.1% |
| Capex / operating cash flow | 71.8% | 64.3% | 9.0% | 6.0% | 20.6% | 62.0% | 146.2% | 187.8% | 145.8% | 104.8% |
| Capex / depreciation | 1.81 | 0.00 | 0.00 | 0.17 | 0.50 | 2.01 | 5.16 | 4.69 | 1.40 | 9.04 |
| Stock-based compensation / revenue | — | — | — | 0.1% | 0.1% | 0.0% | 0.1% | 0.1% | 0.0% | — |
| SG&A / revenue | 7.3% | 8.6% | 7.9% | 5.7% | 5.8% | 5.2% | 4.6% | 4.8% | 5.3% | 8.1% |
| Efficiency | ||||||||||
| Days sales outstanding | 92.5 | 145.9 | 292.4 | 48.8 | 39.9 | 73.6 | 66.0 | 142.1 | 122.2 | 170.8 |
| Days of inventory on hand | 27.7 | 37.3 | 54.7 | 16.0 | 4.1 | 6.9 | 4.1 | 6.9 | 15.1 | 9.7 |
| Days payables outstanding | 56.6 | 82.7 | 113.6 | 14.2 | 8.9 | 33.9 | 34.0 | 56.3 | 100.7 | 37.7 |
| Cash conversion cycle (days) | 63.5 | 100.4 | 233.5 | 50.6 | 35.0 | 46.6 | 36.1 | 92.7 | 36.6 | 142.9 |
| Receivables turnover | 3.95 | 2.50 | 1.25 | 7.48 | 9.15 | 4.96 | 5.53 | 2.57 | 2.99 | 2.14 |
| Payables turnover | 6.44 | 4.41 | 3.21 | 25.69 | 40.84 | 10.77 | 10.72 | 6.48 | 3.63 | 9.69 |
| Inventory turnover | 13.17 | 9.80 | 6.67 | 22.83 | 88.93 | 52.84 | 88.69 | 53.02 | 24.22 | 37.51 |
| Asset turnover | 0.35 | 0.26 | 0.15 | 0.87 | 1.10 | 0.63 | 0.84 | 0.52 | 0.65 | 0.34 |
| Average receivables | ARS 277.98B | ARS 294.98B | ARS 251.16B | ARS 91.93B | ARS 37.83B | ARS 22.58B | ARS 13.37B | ARS 7.52B | ARS 3.23B | ARS 1.76B |
| Average payables | ARS 109.32B | ARS 101.16B | ARS 65.41B | ARS 14.08B | ARS 4.39B | ARS 4.59B | ARS 3.63B | ARS 1.35B | ARS 829.3M | ARS 513.9M |
| Average inventory | ARS 53.47B | ARS 45.57B | ARS 31.52B | ARS 15.84B | ARS 2.02B | ARS 935.8M | ARS 439.2M | ARS 165.6M | ARS 124.1M | ARS 132.8M |
| Intangibles / total assets | 1.1% | 1.2% | 1.1% | 2.0% | 3.0% | 4.3% | 6.0% | 3.9% | 1.1% | 1.9% |
Computed from CEPU's annual financial statements (latest annual report filed April 22, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in Argentine pesos; data from EODHD. Averages use the opening and closing balance of each year.
CEPU valuation and financial ratios
Central Puerto earned a return on equity of 15.9% and a return on invested capital of 7.1% in fiscal 2025. It ended the year with ARS 492.8 billion of debt and ARS 337.7 billion in cash and short-term investments, net debt of ARS 155.1 billion. It returned ARS 1.0 billion to shareholders: ARS 1.0 billion in dividends and ARS 0 in share buybacks, 1% of free cash flow.
See the CEPU income statement, the CEPU chart for price history, or the CEPU stock overview for the latest quote and news.
CEPU key metrics FAQ
What is Central Puerto's return on equity?
Central Puerto's return on equity (ROE) was 15.9% in fiscal 2025: net income of ARS 346.4 billion on average shareholders' equity of ARS 2.18 trillion.
What is Central Puerto's ROIC?
Central Puerto's return on invested capital was 7.1% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Central Puerto have?
Central Puerto had total debt of ARS 492.8 billion at the end of fiscal 2025, a debt-to-equity ratio of 0.19 and ARS 155.1 billion of net debt (0.23 times EBITDA).
What is Central Puerto's current ratio?
Central Puerto's current ratio was 1.77 at the end of fiscal 2025: current assets were 1.77 times current liabilities.
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