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UGPUltrapar Participações S.A.
$7.49$8.0B
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  1. Home
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  3. UGP
  4. Financial Ratios

Ultrapar Participações S.A. (UGP) Financial Ratios

Latest Ratios: P/E Ratio 17.7x · EV/EBITDA 9.3x · ROE 14.6%. (1999–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

UGP Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$8.0B$4.1B$2.9B$6.0B$2.7B$2.9B$5.0B$14.8B$16.0B$12.4B$25.0B
Enterprise Value$11.6B$22.8B$16.7B$13.4B$10.4B$18.4B$21.5B$18.2B$27.2B$21.0B$32.2B
P/E Ratio →17.721.721.252.451.483.385.5239.1313.827.9015.95
P/S Ratio0.290.030.020.050.020.030.070.180.180.160.32
P/B Ratio2.400.230.190.430.220.270.506.041.631.282.93
P/FCF27.332.721.512.343.382.222.228.7710.8357.7529.56
P/OCF11.911.190.791.561.331.121.585.055.525.449.96

P/E links to full P/E history page with 30-year chart

UGP EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—0.160.120.110.070.170.290.220.300.260.42
EV / EBITDA9.343.542.652.342.396.819.026.4610.045.887.65
EV / EBIT12.393.664.352.573.0010.0612.507.5310.296.209.20
EV / FCF—15.018.555.2113.2514.139.6310.8118.4897.7437.99

UGP Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin6.6%6.6%6.5%7.4%5.1%4.5%5.4%5.8%6.8%9.1%9.1%
Operating Margin3.4%3.4%3.8%3.6%2.3%1.6%2.1%2.5%2.1%3.6%4.0%
Net Profit Margin1.7%1.7%1.8%1.9%1.3%0.8%1.2%0.4%1.3%2.0%2.0%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE14.6%14.6%15.8%18.6%15.9%8.3%14.5%6.1%11.8%17.2%18.9%
ROA5.5%5.5%6.1%6.5%4.7%2.2%4.0%1.9%3.9%6.0%6.9%
ROIC11.0%11.0%14.9%16.6%10.9%5.1%7.2%11.4%7.2%12.6%15.6%
ROCE14.4%14.4%18.1%17.8%13.2%6.6%9.0%13.3%8.4%14.3%17.3%

UGP Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity1.231.231.000.951.101.691.941.621.551.401.33
Debt / EBITDA3.393.392.512.323.086.598.061.415.613.812.71
Net Debt / Equity—1.050.870.530.641.481.671.411.150.880.83
Net Debt / EBITDA2.902.902.181.291.785.746.941.224.152.411.70
Debt / FCF—12.297.042.889.8711.927.412.057.6539.998.43
Interest Coverage2.582.582.803.192.182.2211.559.513.023.193.02

UGP Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio1.621.621.531.661.481.971.892.932.562.172.37
Quick Ratio1.261.261.161.281.101.661.482.222.031.671.87
Cash Ratio0.590.590.440.550.480.320.831.001.070.901.04
Asset Turnover—2.833.373.303.872.812.0110.562.972.823.20
Inventory Turnover31.3631.3631.8827.2027.4126.7518.2084.6725.2020.8325.48
Days Sales Outstanding—18.5619.6923.2819.0419.7028.696.5923.6524.0619.08

UGP Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield5.0%51.6%28.4%6.7%24.0%24.4%5.7%4.0%5.1%7.6%3.5%
Payout Ratio86.8%86.8%35.3%16.4%35.4%83.0%31.9%159.7%70.3%59.7%55.9%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield5.6%58.1%80.2%40.8%67.8%29.5%18.1%2.6%7.2%12.7%6.3%
FCF Yield3.7%36.8%66.3%42.8%29.6%45.1%45.1%11.4%9.2%1.7%3.4%
Buyback Yield0.6%6.3%5.1%0.0%0.8%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield5.6%57.9%33.4%6.7%24.8%24.4%5.7%4.0%5.1%7.6%3.5%
Shares Outstanding—$1.1B$1.1B$1.1B$1.1B$1.1B$1.1B$2.4B$2.4B$1.1B$2.4B

Key Metrics

Growth RegimeAccelerating
ProfitabilityModerate
Balance SheetHealthy
Cash FlowMixed
Top Statement Risk

Margin sustainability under scrutiny

Valuation Reflects Deep Value Trap Concerns

UGP's forward P/E of 1.89 and EV/EBITDA of 1.26 suggest the market is pricing in a severe earnings collapse or significant non-recurring items, as reported in current valuation multiples.

The extreme discount between the trailing P/E of 17.04 and the forward multiples indicates the market expects a dramatic reversal from the recent profitability surge seen in 2026Q2. This pricing implies skepticism about the sustainability of the 11.1% gross margin, viewing it as a temporary windfall rather than a structural shift. The valuation appears to be pricing in a return to the historically thin margins typical of the fuel distribution sector.

Margin Expansion Appears Anomalous

The 2026Q2 gross margin of 11.1% represents a significant deviation from the historical 6-7% range, suggesting a potential one-off benefit rather than a sustainable improvement in core earning power.

The recent margin expansion to 11.1% gross and 7.7% operating is a stark departure from the company's historical performance, where gross margins typically hovered around 6.5%. This anomaly, coupled with the prior analysis noting extreme net income volatility, suggests the improvement may be driven by favorable inventory effects or tax credits rather than fundamental pricing power. Investors should monitor whether this margin level can be maintained as commodity prices normalize.

ROIC Surge Driven by Volatile Earnings

ROIC jumped to 11.6% in 2026Q2 from a low of 2.4% in 2025Q4, a trajectory that appears more reflective of earnings volatility than a sustainable improvement in capital efficiency.

The dramatic swing in ROIC from 2.4% to 11.6% within two quarters is inconsistent with the gradual improvements typically seen in operational efficiency. This volatility aligns with the prior findings of erratic cash conversion and non-operating items distorting net income. The trend suggests that returns on capital are being driven by short-term factors rather than a durable enhancement in the company's ability to compound invested capital.

Conservative Leverage Amidst Asset Expansion

The Debt-to-Equity ratio of 0.98 in 2026Q2, down from 1.23 in 2025Q4, indicates a strengthening balance sheet despite a 44% surge in total assets over the past two years.

The improvement in the leverage profile is notable given the significant expansion of the asset base, which appears to be funded through retained earnings and divestiture proceeds rather than new debt. The interest coverage ratio of 5.03x in 2026Q2, while lower than some historical peaks, remains comfortable. This conservative positioning provides a buffer against the margin volatility inherent in the business model.

Stable Ratios Mask Volatile Cash Position

The current ratio of 1.64 appears stable, but it conceals significant volatility in the underlying cash balance, which swung from $1.4B to $4.6B in just five quarters.

The consistent current ratio above 1.5 suggests adequate short-term liquidity, but the extreme swings in cash and equivalents indicate that the company's liquidity position is highly sensitive to working capital movements. This aligns with prior analysis showing that quarterly changes in working capital can swing from a $2.3B use to a $1.7B source of cash. The quick ratio of 1.26 provides a slightly more conservative view, but the core issue is the instability of the most liquid assets.

The Misleading Power of the P/E Ratio

The trailing P/E of 17.04 is likely the most misapplied metric for UGP, as it fails to account for the extreme volatility and potential non-recurring nature of recent earnings.

Using the trailing P/E to value UGP is dangerous because the recent earnings surge, which drives the multiple, appears to be anomalous and potentially non-recurring. The forward P/E of 1.89 is a more telling metric, revealing the market's expectation of a sharp earnings decline. For a high-volume, low-margin distributor with volatile inventory effects, analysts should instead focus on EV/EBITDA and price-to-cash-flow metrics, which are less susceptible to accounting distortions from inventory gains/losses and tax credits.

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Includes 30+ ratios · 27 years · Updated daily

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UGP — Frequently Asked Questions

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

What is Ultrapar Participações S.A.'s P/E ratio?

Ultrapar Participações S.A.'s current P/E ratio is 17.7x. The historical average is 9.9x. This places it at the 85th percentile of its historical range.

What is Ultrapar Participações S.A.'s EV/EBITDA?

Ultrapar Participações S.A.'s current EV/EBITDA is 9.3x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 5.0x.

What is Ultrapar Participações S.A.'s ROE?

Ultrapar Participações S.A.'s return on equity (ROE) is 14.6%. The historical average is 14.1%.

Is UGP stock overvalued?

Based on historical data, Ultrapar Participações S.A. is trading at a P/E of 17.7x. This is at the 85th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Ultrapar Participações S.A.'s dividend yield?

Ultrapar Participações S.A.'s current dividend yield is 5.01% with a payout ratio of 86.8%.

What are Ultrapar Participações S.A.'s profit margins?

Ultrapar Participações S.A. has 6.6% gross margin and 3.4% operating margin.

How much debt does Ultrapar Participações S.A. have?

Ultrapar Participações S.A.'s Debt/EBITDA ratio is 3.4x, indicating high leverage. A ratio between 2-4x is manageable but warrants monitoring.