Companhia Siderurgica Nacional S.A. (CSN) (SID) Financials
A multiple compares the market's price with a filed figure; it says what the market pays, not how the business is doing. The market capitalization is the vendor's as of Sep 24, 2026; every other figure is from the SEC filings on this page. Not financial advice.
Newest figures come from the 10-K for FY2009, filed Jun 1, 2010. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the SID SEC filings page.
Companhia Siderurgica Nacional S.A. (CSN) (SID) reported $5.0B in revenue for fiscal year 2009, down 30.2% from the prior fiscal year. This page shows its income statement, balance sheet, cash flow statement, and key financial ratios. View 3 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Profit remained positive in FY2009, but the dominant mechanic shifted from cash generation to capital-intensive balance-sheet financing.
In FY2009, net income of$1.28B coexisted with operating cash flow of only$40M , showing that reported earnings were not translating into cash. Operating cash flow had been$2.07B in FY2008, so the deterioration was a conversion problem as well as a profitability decline.
Revenue fell to
Capital expenditures reached
Financial Health Signals
Companhia Siderurgica Nacional S.A. (CSN) does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
Companhia Siderurgica Nacional S.A. (CSN) passes 3 of 7 computable financial strength tests (2 of the nine could not be computed from available data). 2 of 4 profitability signals pass, all 1 leverage/liquidity signals pass, neither operating efficiency signal passes.
For every $1 of reported earnings, Companhia Siderurgica Nacional S.A. (CSN) generates $0.03 in operating cash flow ($40.0M OCF vs $1.3B net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Key Financial Metrics
Earnings & Revenue
None of these metrics is reported for Q4 2009.
Cash & Balance Sheet
Companhia Siderurgica Nacional S.A. (CSN) held $4.0B in cash as of Q4 2009; long-term debt is not reported for that period.
Not reported for Q4 2009.
Not reported for Q4 2009.
Margins & Returns
None of these metrics is reported for Q4 2009.
Capital Allocation
None of these metrics is reported for Q4 2009.
SID Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Revenue, Cost of Revenue, Gross Profit, R&D Expenses, SG&A Expenses, Operating Income, EBITDA, Interest Expense, Income Tax, Net Income, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
SID Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q4'0910-K | Q4'0810-K |
|---|---|---|
| Total Assets | $19.2B+22.1% | $15.7B |
| Current Assets | $6.8B-6.4% | $7.3B |
| Cash & Equivalents | $4.0B+12.4% | $3.5B |
| Short-Term Investments | $0 | $0 |
| Inventory | $1.3B+13.7% | $1.2B |
| Long-Term Investments | $0 | $0 |
| Goodwill | $168.0M+32.3% | $127.0M |
| Total Liabilities | $14.9B+20.4% | $12.4B |
| Current Liabilities | $2.1B-45.2% | $3.8B |
| Non-Current Liabilities | $12.8B+49.6% | $8.6B |
| Total Equity | $4.3B+28.6% | $3.3B |
Not reported in any period shown, so not listed: Accounts Receivable, Long-Term Debt, Retained Earnings.
SID Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Operating Cash Flow, Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Investing Cash Flow, Financing Cash Flow, Dividends Paid, Share Buybacks.
SID Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Net Margin, Return on Equity, Return on Assets, Asset Turnover, FCF Margin.
Similar Companies
Newest fiscal year on record for each company. The health score is the peer-relative Financial Health Score for that year; a dash means no score is published for it.
| Company | Fiscal year | Revenue | Net income | Net margin | Market cap | Health score |
|---|---|---|---|---|---|---|
| Companhia Siderurgica Nacional S.A. (CSN) SID | FY2009 | $5.0B | $1.3B | 25.6% | $1.5B | — |
| Worthington Steel, Inc. WS | FY2026 | $3.4B | -$13.0M | -0.4% | $1.8B | 49/100 |
| Metallus Inc. MTUS | FY2025 | $1.2B | -$1.2M | -0.1% | $775.9M | 20/100 |
| NWPX Infrastructure, Inc. NWPX | FY2025 | $526.0M | $35.4M | 6.7% | $989.0M | 71/100 |
| Luda Technology Group Limited LUD | FY2025 | $33.5M | $557K | 1.7% | $94.7M | 38/100 |
Where Companhia Siderurgica Nacional S.A. (CSN) Ranks
Frequently Asked Questions
What is Companhia Siderurgica Nacional S.A. (CSN)'s annual revenue?
Companhia Siderurgica Nacional S.A. (CSN) (SID) reported $5.0B in total revenue for fiscal year 2009. This represents a -30.2% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is Companhia Siderurgica Nacional S.A. (CSN)'s revenue growing?
Companhia Siderurgica Nacional S.A. (CSN) (SID) revenue declined by 30.2% year-over-year, from $7.2B to $5.0B in fiscal year 2009.
Is Companhia Siderurgica Nacional S.A. (CSN) profitable?
Yes, Companhia Siderurgica Nacional S.A. (CSN) (SID) reported a net income of $1.3B in fiscal year 2009, with a net profit margin of 25.6%.
What is Companhia Siderurgica Nacional S.A. (CSN)'s EBITDA?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had EBITDA of $821.0M in fiscal year 2009, measuring earnings before interest, taxes, depreciation, and amortization.
What is Companhia Siderurgica Nacional S.A. (CSN)'s gross margin?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had a gross margin of 35.2% in fiscal year 2009, indicating the percentage of revenue retained after direct costs of goods sold.
What is Companhia Siderurgica Nacional S.A. (CSN)'s operating margin?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had an operating margin of 23.2% in fiscal year 2009, reflecting the profitability of core business operations before interest and taxes.
What is Companhia Siderurgica Nacional S.A. (CSN)'s net profit margin?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had a net profit margin of 25.6% in fiscal year 2009, representing the share of revenue converted into profit after all expenses.
Does Companhia Siderurgica Nacional S.A. (CSN) pay dividends?
Yes, Companhia Siderurgica Nacional S.A. (CSN) (SID) paid $0.81 per share in dividends during fiscal year 2009.
What is Companhia Siderurgica Nacional S.A. (CSN)'s return on equity (ROE)?
Companhia Siderurgica Nacional S.A. (CSN) (SID) has a return on equity of 30.0% for fiscal year 2009, measuring how efficiently the company generates profit from shareholder equity.
What is Companhia Siderurgica Nacional S.A. (CSN)'s free cash flow?
Companhia Siderurgica Nacional S.A. (CSN) (SID) recorded an outflow of $890.0M in free cash flow during fiscal year 2009. This represents a -175.4% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is Companhia Siderurgica Nacional S.A. (CSN)'s operating cash flow?
Companhia Siderurgica Nacional S.A. (CSN) (SID) generated $40.0M in operating cash flow during fiscal year 2009, representing cash generated from core business activities.
What are Companhia Siderurgica Nacional S.A. (CSN)'s total assets?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had $19.2B in total assets as of fiscal year 2009, including both current and long-term assets.
What are Companhia Siderurgica Nacional S.A. (CSN)'s capital expenditures?
Companhia Siderurgica Nacional S.A. (CSN) (SID) invested $930.0M in capital expenditures during fiscal year 2009, funding long-term assets and infrastructure.
What is Companhia Siderurgica Nacional S.A. (CSN)'s current ratio?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had a current ratio of 3.27 as of fiscal year 2009, which is generally considered healthy.
What is Companhia Siderurgica Nacional S.A. (CSN)'s debt-to-equity ratio?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had a debt-to-equity ratio of 3.50 as of fiscal year 2009, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Companhia Siderurgica Nacional S.A. (CSN)'s return on assets (ROA)?
Companhia Siderurgica Nacional S.A. (CSN) (SID) had a return on assets of 6.7% for fiscal year 2009, measuring how efficiently the company uses its assets to generate profit.
What is Companhia Siderurgica Nacional S.A. (CSN)'s P/E ratio?
Companhia Siderurgica Nacional S.A. (CSN) (SID) trades at 1.1x earnings, its market capitalization divided by net income of $1.3B net income, FY2009. The market capitalization is $1.5B as of Sep 24, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Companhia Siderurgica Nacional S.A. (CSN)'s price-to-sales ratio?
Companhia Siderurgica Nacional S.A. (CSN) (SID) trades at 0.3x sales, its market capitalization divided by revenue of $5.0B revenue, FY2009. The market capitalization is $1.5B as of Sep 24, 2026; a multiple compares that price with a filed figure and says nothing about the quality of the business.
What is Companhia Siderurgica Nacional S.A. (CSN)'s Piotroski F-Score?
Companhia Siderurgica Nacional S.A. (CSN) (SID) has a Piotroski F-Score of 3 out of 7 computable signals; 2 of the nine could not be computed from available data, so the full-scale strength rating is not shown. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Companhia Siderurgica Nacional S.A. (CSN)'s earnings high quality?
Companhia Siderurgica Nacional S.A. (CSN) (SID) has an earnings quality ratio of 0.03x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.