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CSANCosan S.A.
$2.91$2.9B
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HomeStocksCSANFinancials

Cosan S.A. (CSAN) Financials

21Y historyFree accessUpdated daily

Revenue growth remains in a contractionary phase with a 6.6% year-over-year decline in 2026Q1, while consolidated net margins remain deeply negative at -17.5%.

CSAN Income Statement

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly
MetricTTMDec'25Dec'24Dec'23Dec'22Dec'21Dec'20Dec'19Dec'18Dec'17Dec'16Dec'15Dec'14Dec'13Mar'13Mar'12Mar'11Mar'10Mar'09Apr'08Apr'07Apr'06
Sales/Revenue39.78B40.42B43.95B39.47B39.32B26.09B13.51B13.56B10.3B7.67B7.54B8.45B8.15B8.12B30.02B24.1B18.06B8.28B2.93B2.74B3.61B2.48B
Revenue Growth %-9.11%-8.04%11.36%0.37%50.7%93.16%-0.38%31.67%34.26%1.71%-10.77%3.74%0.36%-72.95%24.57%33.4%118.08%183.04%6.95%-24.1%45.49%-
Cost of Goods Sold26.4B27.24B30.24B28.55B30.56B20.26B9.82B9.59B7.69B5.05B4.59B5.92B5.8B5.82B26.68B21.47B15.15B7.22B2.62B2.39B2.48B1.72B
COGS % of Revenue-67.4%68.8%72.34%77.71%77.66%72.66%70.71%74.71%65.78%60.82%70.08%71.23%71.65%88.9%89.08%83.87%87.15%89.46%87.24%68.82%69.47%
Gross Profit13.38B13.18B13.71B10.92B8.77B5.83B3.69B3.97B2.6B2.62B2.96B2.53B2.34B2.3B3.33B2.63B2.91B1.06B308.58M349.04M1.12B756.61M
Gross Margin %33.63%32.6%31.2%27.66%22.29%22.34%27.34%29.29%25.29%34.22%39.18%29.92%28.77%28.35%11.1%10.92%16.13%12.85%10.54%12.76%31.18%30.53%
Gross Profit Growth %--3.93%25.61%24.56%50.36%57.88%-7.04%52.51%-0.77%-11.18%16.87%7.9%1.81%-30.92%26.61%-9.66%173.78%244.84%-11.59%-68.95%48.55%-
Operating Expenses2.64B2.46B4.42B3.33B2.81B1.93B1.9B1.79B1.44B1.64B1.6B1.54B1.5B1B2.17B1.63B1.6B593.78M349.53M428.01M558.65M521.68M
OpEx % of Revenue-6.1%10.06%8.44%7.15%7.39%14.1%13.18%14.02%21.34%21.26%18.17%18.38%12.34%7.22%6.78%8.86%7.17%11.94%15.64%15.5%21.05%
Selling, General & Admin4.39B4.38B4.42B3.88B3.03B2.12B1.93B1.91B1.64B1.64B1.6B1.51B1.44B1.35B2.12B1.78B1.57B738.63M349.53M511.51M528.18M367.06M
SG&A % of Revenue-10.83%10.06%9.83%7.72%8.14%14.32%14.1%15.95%21.34%21.26%17.89%17.71%16.59%7.06%7.38%8.67%8.92%11.94%18.69%14.65%14.81%
Research & Development00000000000821K4.97M2.18M00000000
R&D % of Revenue-----------0.01%0.06%0.03%--------
Other Operating Expenses-4M-1.91B172K-546.29M-223.75M-196.62M-29.82M-124.95M-199.03M0-9.63M15.83M38.75M0149.02M-145.55M33.83M34.34M-2.29M-83.5M2.01M-1.02M
Operating Income10.74B10.71B9.29B7.59B5.96B3.9B2.58B3.54B3.29B2.93B2.94B1.83B1.48B957.17M1.58B999.24M1.31B470.35M-40.95M-78.97M565.29M431.95M
Operating Margin %26.99%26.5%21.15%19.22%15.14%14.95%19.09%26.12%31.95%38.21%39.04%21.63%18.23%11.79%5.25%4.15%7.27%5.68%-1.4%-2.89%15.68%17.43%
Operating Income Growth %-15.26%22.5%27.39%52.64%51.31%-27.21%7.64%12.28%-0.45%61.05%23.12%55.14%-39.3%57.8%-23.87%179.06%1248.7%48.15%-113.97%30.87%-
EBITDA14.63B14.6B12.55B10.95B8.97B6.41B3.2B4.11B3.85B3.48B3.52B2.39B2.07B1.5B3.23B2.14B2.05B956.25M247.71M463.79M1.09B714.68M
EBITDA Margin %36.78%36.13%28.56%27.75%22.81%24.55%23.7%30.33%37.39%45.33%46.71%28.28%25.37%18.44%10.77%8.89%11.38%11.54%8.46%16.95%30.12%28.84%
EBITDA Growth %196.04%16.32%14.63%22.09%40.02%100.09%-22.15%6.79%10.75%-1.28%47.38%15.64%38.09%-53.71%50.95%4.24%114.89%286.03%-46.59%-57.29%51.95%-
D&A (Non-Cash Add-back)3.89B3.89B3.26B3.36B3.01B2.5B623.08M570.3M560.19M546.11M577.96M561.75M581.86M539.54M1.66B1.14B742.31M485.9M288.66M542.75M520.65M282.73M
EBIT546.75M-255M9.96B10.75B8.12B10.15B767.36M2.37B3.32B1.61B615.66M1.75B1.33B802.39M1.62B4.24B1.35B743.17M-40.95M255.43M565.29M173.08M
Net Interest Income-2.33B-4.5B-4.71B-3.13B-3.29B-2.88B45.56M35.5M-400.25M-1.11B-938.69M-773.42M-711.98M0-424.81M-415.28M-146.69M455.17M-374.71M199.6M2.01M-239.89M
Interest Income3.81B3.23B2.44B2.51B2.18B1.01B84.22M106.59M537.06M223.7M200.35M120.81M52.3M727.09M109.19M48.35M154.14M149.05M-20.34M125.42M116.67M26.38M
Interest Expense6.14B7.74B7.15B5.64B5.47B3.89B38.66M71.09M883.89M1.02B1.3B1.07B907.84M0629.67M540.35M300.82M180.24M354.37M9.99M4.17M233.56M
Other Income/Expense-15.46B-18.7B-14.54B-2.47B-3.3B2.35B-587.58M-60.6M-1.82B-962.88M133.68M-1.13B-309.8M-885.9M-172.92M2.92B-121.5M998.33M-377M304.12M2.01M-242.66M
Pretax Income-7.27B-7.99B-5.25B5.11B2.65B6.25B1.17B3.2B2.42B1.97B1.49B901.32M536.08M573.3M991.16M3.76B1.19B684.93M-417.95M-68.98M567.3M-63.49M
Pretax Margin %-18.27%-19.77%-11.93%12.96%6.75%23.96%8.64%23.61%23.51%25.66%19.7%10.66%6.58%7.06%3.3%15.58%6.59%8.27%-14.28%-2.52%15.74%-2.56%
Income Tax2.33B2.2B3.19B274.43M-118.4M-445.58M257.85M728.82M517.12M457.73M60.21M-66.94M-14.51M95.25M261.76M1.11B414.51M184.78M-144.69M-18.75M203.86M-5.82M
Effective Tax Rate %-32.11%-27.57%-60.83%5.37%-4.46%-7.13%22.1%22.77%21.36%23.26%4.05%-7.43%-2.71%16.61%26.41%29.57%34.8%26.98%34.62%27.18%35.93%9.17%
Net Income-9.52B-9.72B-9.42B1.09B1.18B6.31B859.48M2.43B1.65B1.32B1.04B666.58M292.02M104.19M638.23M2.61B771.57M489.89M-267.13M-47.77M357.27M-64.56M
Net Margin %-23.92%-24.05%-21.44%2.77%2.99%24.19%6.36%17.89%16.04%17.15%13.74%7.89%3.58%1.28%2.13%10.81%4.27%5.91%-9.13%-1.75%9.91%-2.61%
Net Income Growth %13.63%-3.17%-961.1%-6.94%-81.37%634.41%-64.56%46.79%25.62%26.95%55.43%128.26%180.29%-83.68%-75.51%237.73%57.5%283.39%-459.14%-113.37%653.37%-
Net Income (Continuing)-9.6B-10.19B-8.44B4.84B2.77B6.7B310.1M2.88B1.93B512.51M1.43B780.89M550.6M115.24M729.4M2.58B776.56M1.05B-267.12M-50.23M363.44M-57.67M
Discontinued Operations00273.88M45.42M49.85M000-1.01B0038.91M92.69M160.47M00000000
Minority Interest25.9B25.71B28.49B30.03B27.52B14.13B15.56B507.48M994.42M850.6M1.83B3.69B3.63B3.78B3.6B464.58M325.49M33.39M30.82M17.72M20.19M14.02M
EPS (Diluted)-9.72-15.28-10.421.163.006.661.103.062.061.601.240.700.360.130.783.160.961.36-0.44-0.110.94-0.52
EPS Growth %7.95%-46.64%-998.28%-61.33%-54.95%505.45%-64.05%48.54%28.75%29.03%77.14%94.44%176.92%-83.33%-75.32%229.17%-29.41%409.09%-300%-111.7%280.77%-
EPS (Basic)--15.28-10.721.183.026.681.103.082.061.601.280.720.360.130.783.220.961.40-0.44-0.110.94-0.52
Diluted Shares Outstanding979.05M624.51M931.41M937.17M937.29M919.61M773.3M790.18M804.48M823.88M827.74M834.11M811.17M814.48M818.53M822.58M813.45M773.85M601.99M452.49M377.77M125.35M
Basic Shares Outstanding979.05M624.51M905.05M933.5M934.54M917.27M771.17M788.31M802.9M822.51M812.55M811.71M811.17M816.1M810.06M810.41M812.86M751.13M601.99M452.49M377.77M125.35M
Dividend Payout Ratio---235.97%162.25%40.54%68.74%16.88%37.68%94.22%183.38%97.57%278.91%308.73%58.83%7.39%25.03%---21.21%-

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowDeteriorating
Top Statement Risk

Currency mismatch and leverage

Persistent Top-Line Revenue Contraction

As indicated by the most recent quarterly data, Cosan's revenue has experienced a sustained downward trend, with a 6.6% year-over-year decline in 2026Q1, following a series of negative growth prints that suggest structural challenges in maintaining volume across its core energy and logistics business segments.

The consistent revenue contraction appears to reflect a combination of commodity price volatility and potential market share pressures within the Raízen fuel distribution network. Investors should monitor whether this trend is a byproduct of deliberate portfolio optimization or a weakening competitive position in the Brazilian energy market.

Gross Margin Resilience Amidst Losses

Despite significant bottom-line volatility, Cosan has maintained a relatively stable gross margin profile, with 2026Q1 figures showing 34.1%, suggesting that the company retains some pricing power in its integrated logistics and energy operations even as consolidated net margins remain deeply negative at -17.5%.

The divergence between healthy gross margins and persistent net losses implies that the company's profitability issues are likely driven by non-operating factors, such as high interest expenses or mark-to-market adjustments on equity investments. This structural disconnect warrants further investigation into the sustainability of the current cost-to-revenue relationship.

Operating Leverage Obscured by Volatility

Based on reported financial statements, Cosan's operating income has shown extreme sensitivity to quarterly fluctuations, swinging from a $2.4 billion profit in 2026Q1 to a $4.5 billion loss in 2024Q4, which highlights the difficulty in achieving consistent operating leverage within its complex, capital-intensive conglomerate structure.

The erratic nature of operating margins suggests that the company's fixed-cost base, particularly in rail and industrial processing, is not scaling efficiently with revenue. This lack of operating leverage may be exacerbated by the company's reliance on equity-method accounting, which masks the true operational performance of its underlying subsidiaries.

Earnings Quality Impaired by Adjustments

According to recent SEC filings, Cosan's net income has been consistently negative over the last several quarters, with a -24.05% net margin, suggesting that non-operating items and financial charges are significantly eroding the value generated by the company's core industrial and logistics operations.

The frequent net losses, despite positive operating income in most periods, point to a high sensitivity to financial leverage and potential accounting volatility from its stake in Vale. Investors should be cautious of the impact that derivative-heavy financing and currency mismatches have on the reported bottom line.

Structural Risks to Conglomerate Model

While management emphasizes the value of vertical integration, the persistent net losses and revenue contraction suggest that the conglomerate structure may be creating more complexity than value, as evidenced by the -79.0% net margin recorded in 2024Q4, which highlights extreme vulnerability to market shocks.

Short-sellers would likely focus on the company's aggressive use of debt and the potential for further impairment of its equity investments. The reliance on non-core assets to drive valuation may leave the company exposed to significant downside if the Brazilian macroeconomic environment continues to deteriorate.

CSAN — Frequently Asked Questions

Quick answers to the most common questions about buying CSAN stock.

What was Cosan S.A.'s (CSAN) revenue in 2025?

For fiscal year 2025, Cosan S.A. (CSAN) reported total revenue of $40.42B. This represents a 1531.1% increase compared to $2.48B in 2005.

Is Cosan S.A. (CSAN) profitable?

Cosan S.A. (CSAN) reported a net loss of $9.72B for the fiscal year ending 2025.

What is Cosan S.A.'s operating profit margin?

Cosan S.A. (CSAN) reported an operating income of $10.71B, resulting in an operating profit margin of 26.5%. This margin reflects the operational efficiency of the business before interest and taxes.

What is Cosan S.A.'s gross profit and gross margin?

Cosan S.A. (CSAN) generated $13.18B in gross profit for the year, representing a gross profit margin of 32.6%. This demonstrates the company's core pricing power and production efficiency.