---
title: "Companhia Siderurgica Nacional SA (SID.US) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/SID.US/norm.md"
symbol: "SID.US"
name: "Companhia Siderurgica Nacional SA"
parent: "https://longbridge.com/en/quote/SID.US.md"
datetime: "2026-05-22T02:10:04.728Z"
locales:
  - [en](https://longbridge.com/en/quote/SID.US/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/SID.US/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/SID.US/norm.md)
---

# Companhia Siderurgica Nacional SA (SID.US) — Financial Reports

## Income Statement (USD)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | -0.0885 | -0.1487 | -0.0194 | -0.0228 | -0.0810 |
| ROE | -19.14% | -31.98% | -3.91% | -4.92% | -19.53% |
| Revenue | 2.02B | 2.08B | 2.22B | 1.95B | 1.89B |
| Net income | -117.33M | -197.22M | -25.77M | -30.28M | -107.46M |
| Operating income | 58.69M | 102.69M | 312.46M | 366.58M | 164.94M |
| Gross margin | 22.02% | 27.24% | 28.88% | 24.85% | 23.28% |
| Net margin | -5.80% | -9.47% | -1.16% | -1.55% | -5.68% |
| Profit quality | -39.65% | 1679.43% | 423.53% | -818.42% | -82.37% |

## Balance Sheet (USD)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 18.90B | 18.36B | 18.95B | 18.43B | 17.31B |
| Leverage | 6.24 | 6.39 | 5.81 | 6.00 | 6.14 |
| BVPS | 1.85 | 1.77 | 2.00 | 1.91 | 1.71 |
| Turnover | 0.4474 | 0.4382 | 0.4595 | 0.4596 | 0.4685 |
| Cash & STI | 2.52B | 2.70B | 3.17B | 3.49B | 3.59B |
| Inv & Rec | 1.94B | 1.91B | 1.93B | 1.89B | 1.72B |
| LT assets | 6.51B | 6.19B | 6.13B | 5.84B | 5.34B |
| Net debt | 7.29B | 7.16B | 6.83B | 6.12B | 5.80B |

## Cash Flow Statement (USD)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | -148.01M | 6.11M | 73.78M | -44.79M | -200.23M |
| Investing CF | -119.34M | -275.32M | -351.63M | -284.89M | -205.29M |
| Financing CF | -48.29M | -108.99M | -60.75M | 65.28M | -210.71M |
| Free CF | -115.11M | 268.96M | -316.23M | 347.34M | 200.67M |
| OCF coverage | -19.36% | 0.91% | 9.09% | -7.07% | -15.94% |
| Repaid & issued | 354.49M | 191.49M | 679.60M | 274.12M | 859.92M |
| CapEx | -214.55M | -372.97M | -269.75M | -242.81M | -195.56M |

## Distribution Plan

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.091899USD | 2024-11-29 | 2024-11-29 | 2024-12-05 |
| Cash Dividend: 
0.137537USD | 2024-05-23 | 2024-05-22 | 2024-06-06 |
| Cash Dividend: 
0.151733USD | 2023-11-24 | 2023-11-22 | 2023-12-06 |