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Financial statements

NATIONAL STEEL CO financial statements

Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data NATIONAL STEEL CO files with the SEC in its annual reports.

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

Income statement

FY2007FY2009FY2009
Cost of revenue3,0763,6023,250
Gross profit2,4413,5851,764
Selling, general and administrative185219208
Operating expenses580741600
Operating income1,8612,8441,164
Other non-operating income30097-475
Pre-tax income2,1612,941689
Income tax534414219
Net income to minority interests002
Net income1,7032,6541,281
EBITDA1,4642,503821
EPS, basic1.111.730.86
EPS, diluted1.111.730.86
Shares, basic (weighted)1,539,4891,534,0671,492,453
Shares, diluted (weighted)1,539,4891,534,0671,492,453
Dividend per share0.360.930.81

Balance sheet

FY2007FY2009FY2009
Cash and equivalents1,2133,5423,981
Inventory1,1651,325
Other current assets11796
Total current assets7,3076,841
Property, plant and equipment3,5435,616
Goodwill127168
Other non-current assets12880
Total assets15,70919,188
Accounts payable0114
Accrued liabilities68108
Total current liabilities3,8132,091
Other non-current liabilities103128
Total liabilities12,39314,924
Treasury stock-326-649
Other comprehensive income-1,47072
Shareholders' equity3,3164,264
Total equity3,3164,264
Total liabilities and equity15,70919,188

Cash flow statement

FY2007FY2009FY2009
Net income1,7032,6541,281
Depreciation and amortization-397-341-343
Deferred income tax-85-20152
Change in receivables-152137-99
Change in inventory-97408-267
Change in payables-54336-728
Cash from operations1,2642,06740
Capital expenditures-632-886-930
Acquisitions-34800
Purchases of investments43700
Cash from investing-1,091-1,292-829
Debt issued1,6591,6304,053
Debt repaid-1,397-919-1,428
Cash from financing-1221,867872
Exchange rate effect203-313356
Net change in cash2542,329439
Free cash flow6321,181-890

Key metrics

Worked out from the statements above. Latest values use fiscal 2009. Valuation uses the share price of $1.10 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Effective tax rate31.8%Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)33.8%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)7.3%Net income / average total assets.
Return on invested capital (ROIC)2,786.0%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%.

Growth

MetricValueHow it is calculated
Gross profit growth, 1y-50.8%Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y-59.1%Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y-67.2%EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y-51.7%Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y-50.3%EPS vs the same period a year earlier. Only from a positive base.
Operating cash flow growth, 1y-98.1%Operating cash flow vs the same period a year earlier. Only from a positive base.
Free cash flow growth, 1y-175.4%Free cash flow vs the same period a year earlier. Only from a positive base.
Dividend per share growth, 1y-12.9%Dividend per share vs the same period a year earlier. Only from a positive base.
Book value growth, 1y28.6%Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y22.1%Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y-2.7%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio3.27xCurrent assets / current liabilities.
Quick ratio1.90x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio1.90x(Cash + short-term investments) / current liabilities.
Liabilities / assets77.8%Total liabilities / total assets.
Working capital$4.75BCurrent assets - current liabilities.
Goodwill and intangibles / assets0.9%(Goodwill + intangible assets) / total assets.
Tangible book value$4.10BShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Inventory turnover2.61xCost of revenue / average inventory.
Days inventory140 days365 x average inventory / cost of revenue.
Days payables6 days365 x average accounts payable / cost of revenue.
FCF conversion-69.5%Free cash flow / net income, when net income is positive.
Capex / operating cash flow2,325.0%Capital expenditures / cash from operations, when that is positive.

Per share

MetricValueHow it is calculated
EPS, diluted$0.86Net 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$0.86Net income per basic share, as reported (split-adjusted).
FCF per share-$0.00Free cash flow / diluted weighted shares.
Operating cash flow per share$0.00Cash from operations / diluted weighted shares.
Book value per share$0.00Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$0.00Tangible book value / shares outstanding.
Cash per share$0.00(Cash + short-term investments) / shares outstanding.
Dividend per share$0.81Dividend declared per common share (paid, when declared is not tagged).

Valuation

MetricValueHow it is calculated
Market cap$1.46BShare price x shares outstanding.
Enterprise value-$2.52BMarket cap + total debt - cash - short-term investments.
P/E1.14xMarket cap / net income. Only when net income is positive.
P/B0.34xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book0.36xMarket cap / tangible book value, when positive.
P/OCF36.5xMarket cap / cash from operations, when positive.
FCF yield-61.0%Free cash flow / market cap.
Earnings yield87.8%Net income / market cap (the inverse of P/E).
Was NATIONAL STEEL CO profitable in fiscal 2009?

Yes. Net income was $1.28B, a net margin of -.

How much free cash flow did NATIONAL STEEL CO generate in fiscal 2009?

Cash from operations of $40.0M minus capital expenditures of $930.0M left free cash flow of -$890.0M.

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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