1. Brazil Stocks

  2. •

    Basic Materials

  3. •

    Construction Materials
Eternit S.A.

Eternit S.A.

ETER3.SA
Eternit S.A.BR flagB3 S.A.
3.64
BRL
+0.02
- -
224.82MMarket Cap
Eternit S.A.
ETER3.SA
(B3 S.A.)

Recent

price

3.64

P/E

ratio

- -

div

yld

- -

ROIC.AI

2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
TTM
FRC
22.22
24.11
26.55
28.04
28.65
28.55
24.24
19.5
15.77
14.38
13.23
18.18
19.22
18.3
18.54
18.62
18.51
Revenue per Share
2.99
2.86
3.31
2.99
2.49
0.86
-1.1
-8.1
-4.39
-0.37
3.07
4.36
2.23
2.06
0.63
0.79
0.78
Basic EPS, GAAP
1.22
1.25
2.06
1.32
0.81
0.58
1.12
1.88
0.14
0.21
1.49
1.26
0.62
-1.99
0.96
0.29
- -
Free Cash Flow per Basic Share
2.09
2.39
2.03
2.03
2.03
1.44
0.2
- -
- -
- -
- -
0.24
0.72
0.36
0.44
0.08
0.03
Dividend per Share
9.79
9.82
9.79
9.79
9.79
9.79
9.79
3.14
0.79
0.56
4.32
7.09
7.09
7.1
7.11
7.09
7.18
Book Value per Share
11.37
12.11
13.28
13.98
14.18
13.72
12.7
4.91
0.34
-0.1
4.14
9.11
9.6
11.19
11.87
12.43
12.42
Tangible Book Value per Share
34
34
34
34
34
34
34
34
34
34
52
62
62
62
62
62
61
Basic Weighted Avg Shares
759
820
906
957
978
975
827
666
537
489
683
1,123
1,187
1,129
1,143
1,150
1,129
Sales/Revenue/Turnover
16.3
13.89
16.35
13.93
13.48
11.75
4.14
-4.65
-12.67
-5.05
16.63
28.49
13.73
7.31
4.95
3.7
3.48
Operating Margin (%)
18
23
29
35
38
39
39
36
14
20
20
16
22
38
51
62
63
Depreciation Expense
102
97
113
102
85
29
-38
-276
-149
-13
159
269
138
127
39
49
47
Net Income, GAAP
23.47
25.89
28.39
28.1
34.53
57.12
- -
- -
- -
128.41
18.03
22.36
16.54
- -
- -
- -
29.4
Effective Tax Rate (%)
13.45
11.85
12.47
10.68
8.71
3.02
-4.55
-41.52
-27.82
-2.59
23.23
23.98
11.59
11.26
3.39
4.26
4.21
Profit Margin (%)
169
188
218
197
174
206
188
149
34
4
265
531
431
272
248
190
165
Working Capital
3
8
24
26
39
77
55
39
32
73
71
35
71
72
70
63
58
LT Debt
412
438
480
506
515
500
460
171
12
-3
215
563
676
770
806
843
831
Total Equity
22.89
18.46
19.45
15.87
13.45
7.27
- -
- -
- -
4.87
42.04
52.07
18.8
- -
- -
- -
- -
Return on Invested Capital (%)
33.63
27.52
29.07
25.71
20.14
6.86
- -
- -
- -
-11.68
77.13
70.37
28.45
- -
- -
- -
30.03
Return on Capital (%)
28.94
29.08
33.81
30.59
25.48
8.8
-11.27
-125.23
-222.69
-54.94
131.1
81.48
31.41
29.03
8.85
11.18
10.99
Return on Common Equity (%)

Capital Structure

FRC

•

in mil. unless spec.
Sep'25
Dec'25
Mar'26
ST Debt
141
118
132
LT Borrowings
43
39
34
LT Finance Leases
11
24
24
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
62
62
62
Market Capitalization
274
250
242

Working Capital

FRC

•

in mil. unless spec.
Sep'25
Dec'25
Mar'26
Total Current Assets
625
506
534
Cash, Cash Equivalents & STI
36
43
39
Accounts Receivable, Net
219
152
159
Inventories
212
206
215
Total Current Liabilities
377
316
369
Payables & Accruals
- -
- -
- -
ST Debt
141
118
132
Deferred Revenue
- -
- -
- -

Growth Rates

FRC

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
-792.11%
41.04%
4.58%
Free Cash Flow
40.87%
-138.37%
-70.07%
Net Income, GAAP
-111.74%
-6%
26.32%
Sales/Revenue/Turnover
4.39%
13.4%
0.63%
Total Cash Common Dividend
- -
12,947.41%
-81.03%

Quarterly Revenue

FRC

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
267
276
332
287
1,143
2025
280
280
319
267
1,150
2026
262
- -
- -
- -
- -

Quarterly Earnings Per Share

FRC

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
- -
0.19
0.3
0.13
0.63
2025
-0.17
0.5
0.32
- -
0.79
2026
-0.2
- -
- -
- -
- -

Quarterly Dividends Per Share

FRC

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2024
0.24
- -
0.03
0.17
0.44
2025
0.05
-0.01
0.04
- -
0.08
2026
- -
- -
- -
- -
- -
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Business
Eternit S.A. Eternit S.A. manufactures and sells construction materials primarily for roofing and building solutions in Brazil. The company produces fiber-cement tiles, concrete tiles, cement boards, wall panels, and complementary accessories such as pieces for finishing and multiuse solutions for coverage maintenance; it also offers construction systems including Eterplac cement boards for walls and facades, Painel Wall for sustainable installations, Eterpiso for elevated floors, Eterplac Tapume for temporary enclosures, and the Pratic line for joint treatment in cementitious sheets. Founded in 1940 and headquartered in São Paulo, Eternit S.A. operates manufacturing units across all Brazilian regions in cities including Colombo-PR, Atibaia-SP, Hortolândia-SP, Rio de Janeiro-RJ, Goiânia-GO, Minaçu-GO, Simões Filho-BA, Manaus-AM, and Caucaia-CE, with a distribution network exceeding 15,000 resellers nationwide. Subsidiaries and affiliates support its diversified operations in fiber-cement roofing through Precon Goiás Industrial Ltda., concrete tiles via Tégula Soluções para Telhados Ltda., chrysotile mineral fiber mining and processing exclusively for export through SAMA S.A. Minerações Associadas—the third largest global producer—and bathroom chinaware via joint venture Companhia Sulamericana de Cerâmica S.A. in Caucaia-CE. The company serves residential, commercial, and industrial construction markets, emphasizing dry construction systems with products offering thermal-acoustic insulation, fire resistance, impermeability, and durability. In March 2025, Eternit S.A. discontinued its photovoltaic product line, including solar tiles, after determining its lack of viability amid competition from Chinese panels, with related financial impacts of R$17.1 million already reflected in 2024 results for asset impairments and provisions. The company maintains over 1,800 employees and lists its shares on B3 under ETER3 in the Novo Mercado segment since 2006, with pulverized ownership among individuals, funds, and institutions.