CENTRAL PUERTO S.A. financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data CENTRAL PUERTO S.A. files with the SEC in its annual reports.

In ARS millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

	FY2015	FY2017	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024
Revenue	2,654	7,044	14,827	29,876	73,897	112,047	346,244	687,577	682,837	738,170
Cost of revenue	1,397	4,980	7,998	13,585	-38,955	49,441	179,327	361,600	457,666	446,528
Gross profit	1,257	2,064	6,829	16,291	34,942	62,606	166,917	325,977	225,171	291,642
Selling, general and administrative	371	893	1,625	2,910	5,411	8,740	25,184	50,637	69,148	76,842
General and administrative								50,637	69,148	76,842
Operating income	1,568	3,323	6,420	63,868	57,638	82,166	155,966	419,699	736,520	197,203
Interest expense	138	1,205	1,847	13,196	-32,724	65,559	108,067	294,670	776,925	171,610
Interest income	362	874	2,398	4,775	7,399	15,171	11,784	173,183	501,300	117,323
Pre-tax income	-1,836	-1,578	-8,541	-49,244	29,603	35,506	46,226	174,946	356,912	142,712
Income tax	625	1,006	1,663	13,831	-11,806	-15,048	50,156	45,572	39,063	81,458
Income from continuing operations	1,210	572	6,878	35,413	11,791	6,958
Net income to minority interests	0	-0.01	-44.5	-700	-304	194	571	254	-4,536	11,656
Net income	1,342	1,379	8,140	36,691	18,101	20,264	-4,501	129,120	322,386	49,598
EPS, basic	1.46	1.92	7.36	24.38	7.97	4.58		85.79	214.55	33.01
EPS, diluted	1.46	1.92	7.36	24.38	7.97	4.58		85.79	214.55	33.01

Balance sheet

	FY2015	FY2017	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024
Cash and equivalents	725	85.1	274	727	3,070	421	549	28,786	29,334	3,842
Receivables		2,216	5,734	16,274	21,294	28,279	44,322	136,683	351,210	217,709
Inventory		138	195	340	895	1,214	1,447	19,682	19,468	21,808
Total current assets		4,317	9,144	20,751	36,074	52,520	90,920	327,108	636,976	554,306
Property, plant and equipment		2,812	17,452	34,716	77,187	119,526	215,487	616,322	1,652,681	1,617,870
Total assets		12,723	34,349	88,084	161,730	239,076	391,454	1,189,401	3,055,850	2,662,056
Accounts payable		656	1,502	2,661	8,032	3,842	5,301	23,376	108,454	95,858
Short-term debt		1,048	2,588	2,789	0
Total current liabilities		4,300	8,870	17,263	24,579	42,896	33,110	132,354	321,977	374,723
Total liabilities		7,569	17,317	37,429	81,201	111,513	144,461	375,520	1,190,549	798,949
Total debt			2,809	2,817
Retained earnings		1,757	2,206	22,637	12,987	10,411	-1,429	58,818	322,333	50,911
Shareholders' equity		5,147	16,553	49,936	79,452	127,369	246,661	813,264	1,817,935	1,800,051
Minority interests		6.72	479	719	1,076	194	331	617	47,366	63,056
Total equity	14,492	21,038	35,669	104,093	236,772	773,797	1,674,938	1,772,336	1,865,301	1,863,107
Total liabilities and equity		12,723	34,349	88,084	161,730	239,076	391,454	1,189,401	3,055,850	2,662,056

Cash flow statement

	FY2015	FY2017	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024
Net income	1,342	1,379	8,095	35,991	17,797	20,458	-3,930	129,374	317,850	61,254
Cash from operations	1,273	3,042	5,634	7,761	24,605	56,728	157,934	377,301	273,543	258,223
Capital expenditures	-664	-4,281	-8,822	-14,574	-35,971	-35,196	-32,587	-22,722	-21,417	-142,503
Cash from investing	-1,342	-2,930	-5,048	-10,619	-57,341	-50,831	-42,002	-211,983	-138,449	-164,908
Debt issued	734	1,537	1,575	0	0
Debt repaid	0	0	-2,546	-4,388	-2,379	-9,495	-78,208	-57,344	-202,731	-130,852
Dividends paid	-340	-2,565	-2,906	-2,969	-2,326	-188	-714	-24,327	-47,722	-16,652
Cash from financing	176	-636	-526	1,440	35,206	-10,830	-116,267	-110,581	-173,675	-109,805
Exchange rate effect	5.7	-88.1	103	2,788	1,305	814	157	1,304
Free cash flow	609	-1,238	-3,188	-6,813	-11,365	21,532	125,347	354,578	252,126	115,720

Key metrics

Worked out from the statements above. Latest values use fiscal 2024. No valuation: the share price is quoted in a different currency than the statements.

Profitability

Metric	Value	How it is calculated
Gross margin	39.5%	Gross profit / revenue.
Operating margin	26.7%	Operating income / revenue.
Pre-tax margin	19.3%	Pre-tax income / revenue.
Net margin	6.7%	Net income / revenue.
FCF margin	15.7%	Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin	35.0%	Cash from operations / revenue.
Effective tax rate	57.1%	Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)	2.7%	Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)	1.7%	Net income / average total assets.
Return on invested capital (ROIC)	8.7%	Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
SG&A / revenue	10.4%	Selling, general and administrative expense / revenue.
Capex / revenue	19.3%	Capital expenditures / revenue.

Growth

Metric	Value	How it is calculated
Revenue growth, 1y	8.1%	Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y	28.7%	Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y	58.5%	Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y	29.5%	Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y	20.4%	Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y	52.9%	Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating income growth, 1y	-73.2%	Operating income vs the same period a year earlier. Only from a positive base.
Operating income CAGR, 3y	8.1%	Compound annual growth of operating income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating income CAGR, 5y	27.9%	Compound annual growth of operating income over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Net income growth, 1y	-84.6%	Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 5y	22.3%	Compound annual growth of net income over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
EPS growth, 1y	-84.6%	EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 5y	32.9%	Compound annual growth of eps over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow growth, 1y	-5.6%	Operating cash flow vs the same period a year earlier. Only from a positive base.
Operating cash flow CAGR, 3y	17.8%	Compound annual growth of operating cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating cash flow CAGR, 5y	60.0%	Compound annual growth of operating cash flow over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Free cash flow growth, 1y	-54.1%	Free cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow CAGR, 3y	-2.6%	Compound annual growth of free cash flow over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value growth, 1y	-1.0%	Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y	94.0%	Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y	86.7%	Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y	-12.9%	Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y	89.5%	Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y	75.1%	Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.

Balance sheet health

Metric	Value	How it is calculated
Current ratio	1.48x	Current assets / current liabilities.
Quick ratio	0.59x	(Cash + short-term investments + receivables) / current liabilities.
Cash ratio	0.01x	(Cash + short-term investments) / current liabilities.
Liabilities / assets	30.0%	Total liabilities / total assets.
Interest coverage	1.15x	Operating income / interest expense.
Working capital	ARS 179.58B	Current assets - current liabilities.
Tangible book value	ARS 1.80T	Shareholders' equity - goodwill - intangible assets.

Efficiency

Metric	Value	How it is calculated
Asset turnover	0.26x	Revenue / average total assets.
Fixed asset turnover	0.45x	Revenue / average property, plant and equipment.
Inventory turnover	21.6x	Cost of revenue / average inventory.
Days inventory	17 days	365 x average inventory / cost of revenue.
Receivables turnover	2.59x	Revenue / average receivables.
Days sales outstanding	141 days	365 x average receivables / revenue.
Days payables	84 days	365 x average accounts payable / cost of revenue.
Cash conversion cycle	74 days	Days inventory + days sales outstanding - days payables.
FCF conversion	233.3%	Free cash flow / net income, when net income is positive.
Capex / operating cash flow	55.2%	Capital expenditures / cash from operations, when that is positive.

Per share

Metric	Value	How it is calculated
EPS, diluted	ARS 33.01	Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic	ARS 33.01	Net income per basic share, as reported (split-adjusted).
Payout ratio	33.6%	Dividends paid / net income, when net income is positive.
Dividends / FCF	14.4%	Dividends paid / free cash flow, when free cash flow is positive.

What was CENTRAL PUERTO S.A.'s revenue in fiscal 2024?

CENTRAL PUERTO S.A. reported revenue of ARS 738.17B for fiscal 2024, 8.1% higher than the year before.

Was CENTRAL PUERTO S.A. profitable in fiscal 2024?

Yes. Net income was ARS 49.60B, a net margin of 6.7%.

How much free cash flow did CENTRAL PUERTO S.A. generate in fiscal 2024?

Cash from operations of ARS 258.22B minus capital expenditures of ARS 142.50B left free cash flow of ARS 115.72B.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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