Also trades as: CEPU.BA (BUE) · $vol 1M

$11.68

-0.15 (-1.27%)

Weekly Expected Move ±6.8%

$10 $11 $12 $12 $13

NYSE · Utilities · Regulated Electric · Tech Score Strong Sell · Power 31 · $1.8B mcap · 89M float · 0.288% daily turnover · Short 59% of daily vol

Overview Chart Smart Money Financials Income Statement Cash Flow Balance Sheet Earnings

Analysis Technicals Weather Peers ESG Institutions ETF Exposure Dark Pool Short Interest

Analyst Insights

Wall Street analyst consensus based on price targets and buy/sell/hold recommendations from institutional research coverage over the trailing 12 months.

Analyst Price Targets

Analyst Recommendations

Strong Buy: 0Buy: 1Hold: 2Sell: 1Strong Sell: 0

Rating Summary

ConsensusHold

Avg Target$—

Analysts0

Price Target Change History

Date	Firm	Analyst	Old	New	Change	Upside @ Call	Stock@Call
2024-09-11	Bank of America Securities	Gustavo Faria	Initiated	$12	—	+26.8%	$9.46

Financial Rating

Composite financial health rating (A+ to F) based on discounted cash flow valuation, return on equity, return on assets, debt-to-equity leverage, and relative P/E and P/B multiples.

A+

Oct 02, 2026

DCF

ROE

ROA

D/E

P/E

P/B

The Financial Rating evaluates six fundamental factors — discounted cash flow (DCF) valuation, return on equity (ROE), return on assets (ROA), debt-to-equity leverage (D/E), and relative price-to-earnings (P/E) and price-to-book (P/B) multiples — each scored 1–5. CEPU receives an overall rating of A+. Strongest factors: DCF (5/5), ROE (5/5), ROA (5/5), P/E (4/5). Areas of concern: D/E (2/5).

Rating Change History

Date	From	To
2026-10-01	S-	A+
2026-09-29	A+	S-
2026-09-23	S-	A+
2026-09-22	A+	S-
2026-09-01	S-	A+
2026-08-04	A+	S-
2026-07-30	S-	A+
2026-07-29	A+	S-
2026-07-25	S-	A+
2026-06-30	A+	S-

InsiderStreet Scorecard

Proprietary multi-factor scorecard rating companies across seven fundamental dimensions — profitability, balance sheet strength, earnings quality, growth, value, momentum, and safety — each scored 0–100.

★ ★ ★ ★ ★ — Grade B

Profitability

Balance Sheet

Earnings Quality

Growth

Value

—

Momentum

Safety

—

Cash Flow

Risk & Quality Signals

Academic financial models used by institutional investors to assess bankruptcy risk, earnings manipulation, financial strength, and credit quality.

Altman Z-Score

—

Piotroski F-Score

6/9

✓ ✓ ✓ ✗ ✗ ✗ ✓ ✓ ✓

Beneish M-Score

-0.08

Possible Manipulator

Ohlson O-Score

-11.55

Bankruptcy prob: 0.0%

Low Risk

Credit Rating

Score: 72.1/100

Trend: Improving

Earnings Quality

25/100

OCF/NI: 0.30x

Accruals: 8.2%

The Piotroski F-Score (2000) is a 9-point binary checklist — four profitability tests (positive ROA, positive cash flow, improving ROA, cash flow exceeding net income), three leverage tests (declining debt ratio, improving current ratio, no share dilution), and two efficiency tests (improving gross margin, improving asset turnover). Each pass scores 1 point. CEPU scores 6/9, indicating moderate financial health — some areas of strength offset by weaknesses in others. The Beneish M-Score (1999) is an 8-variable model that detects earnings manipulation by comparing year-over-year changes in receivables, gross margins, asset quality, sales growth, depreciation, SG&A, leverage, and accruals. Scores above −1.78 statistically resemble past manipulators. CEPU's score of -0.08 exceeds the −1.78 red flag threshold — this does not confirm manipulation but indicates the earnings profile resembles past manipulators statistically. The Ohlson O-Score (1980) is a 9-variable logistic regression that estimates bankruptcy probability using firm size, leverage, working capital, current ratio, profitability (ROA), cash flow coverage, negative equity flag, consecutive losses flag, and earnings trajectory. The raw score is converted to a probability via logistic transformation. CEPU's implied 0.0% bankruptcy probability is well within safe territory. Our Credit Rating model scores companies on five weighted components — solvency (30%), earning power (25%), leverage (20%), liquidity (15%), and cash flow quality (10%) — then blends the absolute score with sector and industry peer rankings. For companies with large buyback programs, equity is adjusted by adding back cumulative 5-year repurchases (capped at 80% of FCF generated) to avoid penalizing shareholder-friendly capital allocation. CEPU receives an estimated rating of A (score: 72.1/100), with a improving trend. The Earnings Quality score measures how well reported earnings are backed by real cash. It evaluates the operating cash flow to net income ratio (OCF/NI ≥ 1.0 means every dollar of earnings is cash-backed) and the accruals ratio (the gap between earnings and cash flow relative to assets — lower is better). CEPU's score of 25/100 is low — reported earnings may not be fully supported by cash flows.

Valuation

Key valuation multiples comparing the stock's market price to its earnings, revenue, book value, and cash flows. Lower multiples may indicate relative undervaluation versus peers.

P/E

5.93x

PEG

0.04x

P/S

1.70x

P/B

0.96x

P/FCF

—

P/OCF

—

EV/EBITDA

—

EV/Revenue

—

EV/EBIT

—

EV/FCF

—

Earnings Yield

—

FCF Yield

—

Shareholder Yield

—

Graham Number

$37673.03

Equity-based multiples (P/E, P/B, P/FCF) compare the stock price to per-share fundamentals and are affected by capital structure. Enterprise value multiples (EV/EBITDA, EV/Revenue, EV/FCF) strip out debt and cash, making them more useful for cross-company comparisons regardless of how companies are financed. The Graham Number — √(22.5 × EPS × Book Value) — is Benjamin Graham's formula for the maximum price a defensive investor should pay. At 5.9x earnings, CEPU trades at a deep value multiple. Graham's intrinsic value formula yields $37673.03 per share, suggesting a potential 322443% margin of safety at the current price.

DuPont Decomposition (5-Factor)

The 5-factor DuPont framework breaks Return on Equity into its component drivers — tax efficiency, interest burden, operating profitability, asset utilization, and financial leverage — to reveal what truly drives shareholder returns.

Tax Burden

0.833

NI / EBT

Interest Burden

0.919

EBT / EBIT

EBIT Margin

0.374

EBIT / Rev

Asset Turnover

0.412

Rev / Assets

Equity Multiplier

1.564

Assets / Equity

ROE

18.4%

The 5-factor DuPont identity decomposes ROE as: Tax Burden × Interest Burden × EBIT Margin × Asset Turnover × Equity Multiplier = ROE. This reveals whether returns are driven by operating performance, financial leverage, or tax efficiency — three very different sources of profitability. CEPU's ROE of 18.4% is driven by Asset Turnover (0.412), indicating efficient use of assets to generate revenue.

Graham-Dodd Adjusted Valuation

Our adaptation of Graham's growth formula (Fair P/E = 8.5 + 2g) from The Intelligent Investor. The classic version relies on analyst growth projections, which can be unreliable. This adjusted model substitutes the company's realized 3-year EPS CAGR — a backward-looking, verifiable measure of actual earnings power — grounding the valuation in demonstrated performance rather than forecasts.

Two adjustments we make, and why. Growth is capped at 15%. Graham defined g as expected growth over the next seven to ten years, not last year's rate. Across US companies since 1994 the median realized 7-year EPS growth is 5–8% regardless of how fast a company grew beforehand, and of 4,457 company-quarters that grew faster than 200%, none sustained it. Uncapped, the formula assigned fair multiples in the hundreds to companies that had never held that rate — and scored worse than simply reading the P/E. Capped, it carries real information. The verdict has three states, not two. Tested over 377,249 stock-months, this ratio only separates outcomes at its extremes: below 0.25 beat the universe by 1.3 points a year, above 3.0 lagged by 2.7, and everything in between sat inside a one-point band. Rather than call two-thirds of the market "undervalued" on a threshold of 1.0, we say Neutral where the model cannot tell — which is most of the time.

Adj. Growth Rate

15.00%

Fair P/E

38.50x

Intrinsic Value

$122908.12

Price/Value

—

Margin of Safety

—

Premium

—

Graham's classic formula uses analyst-projected growth to estimate a fair P/E (8.5 + 2g). Our adjusted version replaces that projection with CEPU's realized 15.0% 3-year EPS CAGR, capped at 15% — demonstrated performance rather than forecasts, held to a rate companies have historically sustained. CEPU actually compounded EPS at 155.4% over three years; the model uses 15%, the highest rate it will extrapolate — of 4,457 company-quarters that grew faster than 200%, none sustained it over the following seven years. CEPU trades at a premium to its adjusted intrinsic value of $122908.12, suggesting the market is pricing in future growth beyond what historical earnings support. The adjusted fair P/E of 38.5x compares to the current market P/E of 5.9x.

Profitability Trends

Historical profitability ratios tracking how efficiently the company converts revenue into returns for shareholders over time.

Leverage & Solvency Trends

Debt and liquidity metrics showing the company's financial leverage and ability to meet short-term and long-term obligations.

Efficiency & Working Capital Trends

Operating efficiency metrics measuring how quickly the company converts inventory to sales, collects receivables, and manages its cash conversion cycle.

Growth Trends (YoY %)

Year-over-year growth rates for key financial metrics, showing the trajectory of revenue, earnings, and cash flow generation.

Earnings Stability

R-squared of linear regression measuring how predictably revenue, earnings, and margins follow a trend over the trailing 5 years. 1.0 = perfectly predictable; lower values indicate erratic or cyclical behavior.

Monte Carlo Price Simulation

Geometric Brownian Motion with 1,000 antithetic paths over 1 year, seeded from 1800 days of historical volatility. Percentile bands show the range of statistically plausible outcomes — this is a statistical model, not a forecast.

Current Price

$11.68

Median 1Y

$10.11

5th Pctile

$3.52

95th Pctile

$28.99

Ann. Volatility

66.1%

25th–75th percentile 5th–95th percentile Median path Historical

Workforce & Productivity

Workforce efficiency metrics measuring revenue, profit, and R&D spend per employee — key indicators of operational leverage and human capital productivity.

Employees

1,269

-4.2% YoY

Revenue / Employee

$1,007,738,120

Rev: $1,278,819,674,000

Profit / Employee

$317,983,002

NI: $403,520,429,000

SGA / Employee

$90,073,768

Avg labor cost proxy

Scaling Efficiency

All Ratios & Metrics

Complete fundamental data with up to 20 periods of history, sparkline trends, and current values across 13 categories and 130+ financial metrics.

Profitability

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
ROE	-2.9%	-1.8%	4.9%	12.8%	15.5%	4.8%	10.2%	31.7%	8.3%	12.8%	24.0%	23.9%	18.1%	2.4%	6.5%	9.8%	13.9%	15.4%	18.6%	18.4%	18.43%
ROA	-1.6%	-1.0%	3.0%	8.0%	10.2%	3.2%	6.8%	21.1%	5.8%	8.0%	15.7%	16.2%	12.3%	1.5%	4.4%	6.8%	9.2%	10.6%	12.6%	11.8%	11.78%
ROIC	-5.2%	-2.8%	8.9%	22.2%	27.5%	7.3%	21.8%	59.7%	22.2%	17.5%	25.1%	20.0%	15.9%	3.8%	5.2%	6.8%	12.0%	7.8%	9.1%	9.8%	9.79%
ROCE	11.7%	5.6%	18.5%	22.4%	31.6%	8.3%	19.5%	52.6%	14.9%	6.2%	12.0%	11.0%	12.3%	11.6%	11.3%	13.3%	13.2%	14.9%	17.9%	15.5%	15.48%
Gross Margin	47.8%	50.3%	55.8%	45.2%	45.4%	41.2%	38.7%	23.1%	32.6%	33.8%	43.4%	38.7%	40.3%	36.1%	43.7%	27.8%	41.2%	30.3%	41.2%	29.0%	28.98%
Operating Margin	42.5%	44.6%	75.4%	65.8%	82.7%	31.5%	75.0%	59.6%	82.4%	1.3%	56.0%	27.4%	42.2%	-10.0%	39.9%	33.3%	44.5%	-9.3%	37.5%	25.6%	25.61%
Net Margin	20.0%	3.8%	27.9%	12.1%	22.3%	11.2%	0.5%	12.5%	7.9%	87.5%	18.4%	3.9%	21.2%	-12.5%	39.3%	39.9%	43.7%	7.3%	54.6%	18.5%	18.46%
EBITDA Margin	54.0%	43.9%	74.6%	78.2%	1.2%	35.0%	35.7%	58.4%	48.0%	66.7%	72.9%	44.3%	73.2%	36.0%	47.1%	82.7%	50.8%	66.0%	67.7%	33.6%	33.61%
FCF Margin	5.4%	0.3%	0.2%	0.3%	0.2%	0.3%	0.2%	0.1%	0.1%	0.1%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	-11.1%	-12.7%	-8.4%	-8.43%
OCF Margin	11.7%	0.4%	0.3%	0.3%	0.2%	0.3%	0.2%	0.1%	0.1%	0.1%	0.1%	0.0%	0.1%	0.0%	0.0%	0.0%	0.0%	0.0%	3.3%	8.7%	8.69%
ROE 3Y Avg	snapshot only																				12.13%
ROE 5Y Avg	snapshot only																				3.81%
ROA 3Y Avg	snapshot only																				7.86%
ROIC 3Y Avg	snapshot only																				9.51%
ROIC Economic	snapshot only																				9.22%
Cash ROA	snapshot only																				2.95%
Cash ROIC	snapshot only																				3.91%
CROIC	snapshot only																				-3.79%
NOPAT Margin	snapshot only																				21.78%
Pretax Margin	snapshot only																				34.33%
R&D / Revenue	snapshot only																				0.00%
SGA / Revenue	snapshot only																				7.20%
SBC / Revenue	snapshot only																				0.00%

Valuation

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
P/E Ratio	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	5.933
P/S Ratio	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	1.697
P/B Ratio	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	0.958
P/FCF	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
P/OCF	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
EV/EBITDA	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
EV/Revenue	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
EV/EBIT	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
EV/FCF	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Earnings Yield	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
FCF Yield	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
PEG Ratio	snapshot only																				0.036
Graham Number	snapshot only																				$37673.03

Leverage & Solvency

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Current Ratio	1.90	2.75	3.30	2.75	2.81	2.47	1.96	2.31	2.65	1.98	2.00	2.13	2.13	1.48	1.24	1.31	1.40	1.77	1.01	1.28	1.276
Quick Ratio	1.87	2.66	3.20	2.63	2.70	2.25	1.78	2.07	2.42	1.87	1.87	1.96	1.97	1.33	1.13	1.20	1.33	1.65	0.93	1.21	1.211
Debt/Equity	0.41	0.33	0.29	0.29	0.24	0.24	0.27	0.22	0.23	0.40	0.29	0.23	0.22	0.21	0.20	0.20	0.12	0.19	0.28	0.35	0.346
Net Debt/Equity	0.26	0.17	0.11	0.08	0.02	0.05	0.10	0.06	0.02	0.28	0.22	0.14	0.08	0.08	0.07	0.08	-0.05	0.06	0.20	0.26	0.256
Debt/Assets	0.24	0.21	0.19	0.19	0.16	0.17	0.18	0.15	0.16	0.24	0.19	0.16	0.15	0.14	0.14	0.14	0.08	0.13	0.19	0.21	0.208
Debt/EBITDA	1.76	2.92	0.01	0.70	0.43	1.70	0.68	0.00	0.61	2.37	1.02	0.94	0.90	0.96	1.00	0.89	0.54	0.76	0.96	1.23	1.226
Net Debt/EBITDA	1.11	1.52	0.00	0.21	0.04	0.33	0.26	0.00	0.06	1.64	0.77	0.55	0.34	0.34	0.35	0.37	-0.23	0.24	0.69	0.91	0.907
Interest Coverage	3.30	503.14	3.68	2.22	1.88	1.79	2.01	4.19	2.41	3.96	3.84	3.30	4.67	3.44	3.91	3.06	4.75	5.78	6.08	10.45	10.454
Equity Multiplier	1.68	1.59	1.52	1.50	1.45	1.46	1.50	1.43	1.45	1.68	1.53	1.48	1.47	1.48	1.46	1.43	1.54	1.44	1.50	1.66	1.663
Cash Ratio	snapshot only																				0.299
Debt Service Coverage	snapshot only																				13.983
Cash to Debt	snapshot only																				0.260
FCF to Debt	snapshot only																				-0.138
Defensive Interval	snapshot only																				2454.0 days

Efficiency & Turnover

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Asset Turnover	0.33	0.20	43.84	0.48	0.55	0.16	0.82	2.15	0.76	0.27	0.49	0.60	0.40	0.26	0.34	0.31	0.31	0.34	0.34	0.41	0.412
Inventory Turnover	34.12	16.03	2266.33	28.88	34.33	4.08	18.04	118.11	24.92	12.50	21.15	25.37	14.24	9.85	13.12	11.86	13.86	12.85	15.39	19.56	19.556
Receivables Turnover	3.37	2.13	446.53	4.37	5.89	1.73	7.16	20.56	7.46	2.63	4.22	6.57	4.92	2.75	3.49	3.57	3.80	4.27	3.87	3.33	3.334
Payables Turnover	9.20	7.36	1451.81	13.97	16.31	4.59	22.81	92.91	22.71	6.02	12.50	12.70	9.35	4.44	6.41	5.46	3.57	6.29	7.08	5.19	5.195
DSO	108	172	1	84	62	212	51	18	49	139	87	56	74	133	104	102	96	85	94	109	109.5 days
DIO	11	23	0	13	11	90	20	3	15	29	17	14	26	37	28	31	26	28	24	19	18.7 days
DPO	40	50	0	26	22	80	16	4	16	61	29	29	39	82	57	67	102	58	52	70	70.3 days
Cash Conversion Cycle	79	145	1	70	50	222	55	17	47	107	75	41	61	87	75	66	20	56	66	58	57.9 days
Fixed Asset Turnover	snapshot only																				0.665
Operating Cycle	snapshot only																				128.1 days
Cash Velocity	snapshot only																				6.278
Capital Intensity	snapshot only																				2.946

Growth (YoY)

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Revenue	20.5%	38.2%	82.6%	90.0%	1.5%	1.0%	1.3%	1.7%	1.9%	3.6%	2.1%	1.3%	61.4%	27.8%	38.7%	23.5%	43.2%	45.2%	43.2%	1.0%	1.01%
Net Income	-1.3%	-1.4%	-32.1%	10.3%	10.5%	8.8%	1.8%	59.4%	21.8%	5.6%	10.7%	5.3%	5.5%	-74.3%	-44.0%	1.0%	38.2%	6.7%	3.1%	1.6%	1.59%
EPS	-1.3%	-1.4%	-32.2%	10.2%	10.5%	8.8%	1.8%	59.9%	21.7%	5.6%	10.8%	5.3%	5.5%	-74.3%	-44.0%	1.2%	38.2%	6.7%	3.1%	1.6%	1.60%
FCF	2.1%	-94.2%	-93.0%	-90.6%	-88.9%	1.0%	41.9%	11.1%	-15.3%	-5.5%	-9.4%	-19.4%	-16.8%	-74.3%	-46.9%	-50.2%	-90.0%	-1381.0%	-1045.6%	-1129.5%	-1129.46%
EBITDA	-2.8%	3.6%	37.6%	1.7%	3.7%	3.1%	1.9%	1.4%	64.3%	1.7%	1.9%	1.1%	1.1%	29.2%	12.4%	30.4%	23.1%	64.0%	90.5%	70.0%	70.04%
Op. Income	-29.5%	-32.1%	37.9%	1.6%	3.6%	3.1%	2.3%	2.0%	2.0%	4.5%	2.5%	1.4%	36.0%	-64.3%	-60.4%	-55.7%	-32.6%	47.9%	55.0%	95.5%	95.45%
OCF Growth	snapshot only																				433.67%
Asset Growth	snapshot only																				54.12%
Equity Growth	snapshot only																				32.67%
Debt Growth	snapshot only																				1.33%
Shares Change	snapshot only																				-0.18%
Dividend Growth	snapshot only																				-69.52%

Growth (CAGR)

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Revenue 3Y	96.3%	63.2%	66.6%	68.7%	74.9%	54.6%	76.4%	93.6%	1.1%	1.3%	1.3%	1.3%	1.3%	1.3%	1.1%	97.8%	89.6%	1.0%	82.7%	78.6%	78.56%
Revenue 5Y	—	—	—	—	—	—	1.6%	1.4%	1.2%	1.1%	1.0%	97.5%	91.1%	85.3%	87.9%	83.0%	83.6%	88.6%	90.6%	96.8%	96.80%
EPS 3Y	—	—	-19.6%	29.6%	57.4%	45.9%	26.7%	41.5%	50.0%	1.7%	1.8%	—	—	—	1.6%	1.2%	1.2%	1.4%	2.0%	1.6%	1.55%
EPS 5Y	—	—	—	—	—	—	16.9%	19.9%	13.0%	57.4%	76.5%	85.6%	98.5%	39.5%	68.0%	78.6%	97.8%	1.1%	1.2%	—	—
Net Income 3Y	—	—	-19.6%	29.8%	57.3%	45.1%	26.7%	41.5%	49.9%	1.7%	1.8%	—	—	—	1.6%	1.2%	1.2%	1.4%	2.0%	1.6%	1.55%
Net Income 5Y	—	—	—	—	—	—	16.8%	19.9%	13.0%	57.3%	76.4%	85.7%	98.4%	39.0%	67.9%	78.5%	97.7%	1.1%	1.2%	—	—
EBITDA 3Y	56.1%	42.5%	49.6%	68.0%	89.6%	75.6%	82.8%	92.5%	95.8%	1.2%	1.2%	1.4%	1.5%	1.4%	1.1%	88.4%	61.6%	77.8%	82.8%	67.8%	67.80%
EBITDA 5Y	—	—	—	—	—	—	1.4%	1.2%	96.6%	99.5%	93.9%	89.3%	87.8%	79.4%	81.3%	81.7%	80.7%	88.8%	89.0%	97.8%	97.77%
Gross Profit 3Y	81.2%	56.2%	67.9%	71.2%	74.9%	55.2%	64.8%	64.5%	73.0%	93.8%	97.7%	1.0%	1.1%	1.1%	95.7%	78.9%	74.3%	85.4%	73.8%	81.6%	81.59%
Gross Profit 5Y	—	—	—	—	—	—	1.4%	1.1%	95.7%	88.1%	84.3%	87.6%	82.8%	78.1%	78.5%	70.4%	70.9%	72.5%	75.6%	81.5%	81.45%
Op. Income 3Y	-2.7%	-9.5%	19.3%	42.7%	53.8%	52.2%	73.6%	80.0%	1.1%	1.5%	1.5%	1.6%	1.7%	1.0%	66.2%	47.3%	40.4%	43.0%	28.9%	27.5%	27.52%
Op. Income 5Y	—	—	—	—	—	—	72.4%	67.9%	66.7%	76.2%	81.5%	83.8%	71.8%	47.4%	48.5%	44.0%	55.3%	52.3%	57.9%	74.2%	74.15%
FCF 3Y	—	—	—	—	—	—	—	—	—	-51.7%	-55.3%	-56.2%	-57.2%	-20.9%	-12.0%	-23.6%	-58.7%	—	—	—	—
FCF 5Y	—	—	—	—	—	—	-16.3%	—	—	—	—	—	—	—	—	—	—	—	—	—	—
OCF 3Y	63.6%	-60.4%	-62.5%	-62.2%	-66.8%	-68.3%	-67.5%	-66.8%	-59.2%	-61.8%	-63.3%	-63.4%	-62.8%	1.6%	6.2%	2.1%	-10.9%	0.8%	3.9%	6.5%	6.48%
OCF 5Y	—	—	—	—	—	—	-20.4%	-6.8%	-26.4%	-37.0%	-42.0%	-44.0%	-48.7%	-54.2%	-49.6%	-48.8%	-44.7%	-43.2%	43.0%	85.9%	85.92%
Assets 3Y	63.2%	89.8%	-68.4%	47.6%	46.0%	7.4%	5.2%	-74.1%	75.9%	1.3%	9.2%	1.3%	1.4%	89.5%	10.3%	1.3%	1.2%	45.6%	1.0%	12.0%	12.04%
Assets 5Y	—	—	—	—	—	—	76.3%	-41.9%	77.7%	1.2%	97.0%	93.1%	89.8%	3.2%	3.3%	90.4%	90.9%	72.7%	3.6%	93.4%	93.42%
Equity 3Y	69.8%	96.6%	-66.9%	62.2%	63.1%	8.4%	5.8%	-71.6%	93.0%	1.4%	9.7%	1.5%	1.5%	94.0%	10.4%	1.3%	1.2%	46.4%	1.0%	11.4%	11.41%
Book Value 3Y	69.8%	96.7%	-66.8%	62.0%	63.2%	8.5%	5.8%	-71.6%	93.1%	1.4%	9.7%	1.5%	1.5%	94.0%	10.4%	1.3%	1.2%	46.5%	1.0%	11.4%	11.42%
Dividend 3Y	-81.0%	-44.8%	-44.8%	-45.6%	-44.5%	1.8%	2.0%	1.9%	1.7%	39.4%	37.4%	38.3%	51.1%	-37.5%	-58.5%	-63.9%	-70.9%	-59.7%	-41.2%	-32.7%	-32.67%

Growth Quality

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Revenue Stability	0.98	0.99	0.93	0.92	0.81	0.85	0.79	0.71	0.67	0.57	0.65	0.71	0.79	0.76	0.81	0.87	0.90	0.90	0.93	0.86	0.855
Earnings Stability	0.80	0.88	0.23	0.00	0.01	0.00	0.17	0.29	0.24	0.43	0.44	0.52	0.54	0.32	0.54	0.76	0.78	0.60	0.69	0.81	0.807
Margin Stability	0.88	0.91	0.96	0.96	0.94	0.92	0.88	0.81	0.77	0.80	0.81	0.81	0.82	0.83	0.82	0.78	0.78	0.77	0.80	0.81	0.806
Rev. Growth Consistency	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.000
Earn. Growth Consistency	0.00	0.00	0.00	0.50	0.50	0.50	0.50	1.00	1.00	1.00	1.00	1.00	1.00	0.00	0.00	1.00	1.00	0.50	0.50	1.00	1.000
FCF Positive Streak	0	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	1	0	0	0	0
Earnings Persistence	0.20	0.20	0.87	0.20	0.20	0.20	0.50	0.50	0.50	0.50	0.50	0.50	0.50	0.50	0.82	1.00	0.85	0.50	0.50	0.50	0.500
Earnings Smoothness	—	—	0.62	—	—	—	0.05	0.54	0.80	0.00	0.00	0.00	0.00	0.00	0.44	0.99	0.68	0.00	0.00	0.11	0.114
ROE Trend	-0.15	-4.34	-3.91	0.03	0.07	0.00	-6.22	18.55	0.01	0.08	-2.01	-9.23	0.03	-0.04	-0.05	-9.27	0.03	0.07	0.06	0.06	0.060
Gross Margin Trend	-0.03	-0.04	-0.02	-0.02	-0.03	-0.04	-0.11	-0.18	-0.17	-0.16	-0.13	-0.04	-0.01	-0.01	0.02	0.02	0.03	0.00	-0.00	-0.03	-0.028
FCF Margin Trend	0.15	0.05	0.05	0.01	0.01	-0.03	-0.03	-0.03	-0.03	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.00	-0.11	-0.13	-0.08	-0.085
Sustainable Growth Rate	—	—	4.9%	12.8%	15.5%	4.8%	10.2%	31.7%	8.3%	12.8%	24.0%	23.9%	18.1%	2.4%	6.5%	9.8%	13.9%	15.4%	18.6%	18.4%	18.43%
Internal Growth Rate	—	—	-1.5%	8.7%	11.3%	3.3%	7.3%	26.8%	6.1%	8.6%	18.7%	19.3%	14.1%	1.5%	4.6%	7.3%	10.1%	11.9%	14.4%	13.4%	13.35%

Cash Flow Quality

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
OCF/Net Income	-2.39	-0.07	0.05	0.02	0.01	0.01	0.02	0.01	0.01	0.00	0.00	0.00	0.00	0.01	0.00	0.00	0.00	0.00	0.09	0.30	0.304
FCF/OCF	0.46	0.76	0.80	0.89	0.97	0.93	0.91	0.89	0.88	0.91	0.83	0.78	0.70	0.36	0.46	0.37	0.10	-305.41	-3.83	-0.97	-0.969
FCF/Net Income	snapshot only																				-0.295
OCF/EBITDA	snapshot only																				0.174
CapEx/Revenue	6.3%	0.1%	0.1%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	11.2%	16.0%	17.1%	17.12%
CapEx/Depreciation	snapshot only																				1.357
Accruals Ratio	-0.06	-0.01	2.83	0.08	0.10	0.03	0.07	0.21	0.06	0.08	0.16	0.16	0.12	0.02	0.04	0.07	0.09	0.11	0.11	0.08	0.082
Sloan Accruals	snapshot only																				-0.028
Cash Flow Adequacy	snapshot only																				0.508
Earnings Quality Score	snapshot only																				0.250

Dividends & Buybacks

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Dividend Yield	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	8.66%
Dividend/Share	$0.05	$0.01	$0.01	$0.01	$0.01	$0.18	$0.21	$0.21	$0.17	$0.50	$0.55	$0.55	$0.60	$0.12	$0.04	$0.03	$0.01	$0.01	$0.01	$0.01	$1640.00
Payout Ratio	—	—	0.0%	0.0%	0.0%	0.1%	0.2%	0.1%	0.1%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
FCF Payout Ratio	0.3%	0.7%	0.6%	0.4%	0.4%	7.7%	10.6%	10.1%	9.2%	22.2%	30.2%	33.3%	37.9%	21.1%	4.1%	3.1%	9.4%	—	—	—	—
Total Payout Ratio	—	—	0.0%	0.0%	0.0%	0.1%	0.2%	0.1%	0.1%	0.0%	0.0%	0.0%	0.1%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
Div. Increase Streak	0	0	0	0	0	0	0	0	0	1	1	1	1	0	0	0	0	0	0	0	0
Chowder Number	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Buyback Yield	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Net Buyback Yield	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Total Shareholder Return	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—

DuPont Factors

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Tax Burden (NI/EBT)	-0.43	-0.45	0.30	0.64	0.62	0.66	0.52	0.51	0.45	0.81	0.77	0.71	0.71	0.32	0.51	0.73	0.94	0.76	0.91	0.83	0.833
Interest Burden (EBT/EBIT)	0.32	0.36	0.54	0.52	0.46	0.44	0.39	0.55	0.68	1.23	1.17	1.13	1.02	0.51	0.76	0.70	0.77	0.91	0.81	0.92	0.919
EBIT Margin	0.35	0.33	0.41	0.51	0.65	0.71	0.41	0.35	0.25	0.29	0.36	0.34	0.42	0.36	0.34	0.43	0.41	0.45	0.50	0.37	0.374
Asset Turnover	0.33	0.20	43.84	0.48	0.55	0.16	0.82	2.15	0.76	0.27	0.49	0.60	0.40	0.26	0.34	0.31	0.31	0.34	0.34	0.41	0.412
Equity Multiplier	1.78	1.69	1.64	1.60	1.53	1.49	1.50	1.50	1.45	1.61	1.52	1.48	1.46	1.58	1.49	1.45	1.51	1.46	1.48	1.56	1.564

Per Share

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
EPS (Diluted TTM)	$-18.36	$-21.82	$38.84	$119.93	$174.50	$169.86	$108.68	$191.73	$212.43	$1123.89	$1277.64	$1214.41	$1378.80	$289.10	$714.98	$1229.38	$1905.73	$2240.25	$2905.79	$3192.42	$3192.42
Book Value/Share	$759.32	$1640.80	$9.08	$1194.63	$1493.55	$5403.59	$2113.31	$10.31	$3598.17	$12097.43	$8542.03	$10148.81	$11668.22	$11982.44	$13482.59	$14867.37	$15778.47	$17003.88	$17712.21	$19758.71	$20413.04
Tangible Book/Share	$717.92	$1562.54	$8.70	$1152.16	$1446.10	$5242.71	$2054.92	$10.05	$3512.76	$11866.21	$8386.61	$9968.36	$11468.06	$11777.97	$13263.76	$14638.64	$15539.67	$16734.14	$15222.88	$18949.44	$18949.44
Revenue/Share	$373.51	$412.43	$574.63	$713.45	$949.58	$829.17	$1297.71	$1953.35	$2797.87	$3840.27	$3993.88	$4476.25	$4518.81	$4910.23	$5538.16	$5543.27	$6472.51	$7142.58	$7943.94	$11158.32	$11159.28
FCF/Share	$20.24	$1.16	$1.41	$1.85	$2.25	$2.36	$2.00	$2.07	$1.90	$2.23	$1.81	$1.66	$1.59	$0.57	$0.96	$0.83	$0.16	$-793.95	$-1007.34	$-940.21	$237.37
OCF/Share	$43.84	$1.54	$1.75	$2.09	$2.33	$2.53	$2.20	$2.31	$2.17	$2.46	$2.18	$2.13	$2.26	$1.61	$2.10	$2.23	$1.65	$2.60	$263.01	$969.88	$2089.53
Cash/Share	$112.68	$260.73	$1.57	$242.14	$325.54	$1055.02	$357.00	$1.63	$737.10	$1497.05	$604.77	$958.62	$1584.38	$1624.36	$1784.78	$1718.03	$2656.81	$2251.76	$1367.68	$1777.31	$1763.03
EBITDA/Share	$175.29	$187.24	$295.61	$487.06	$823.99	$770.56	$847.52	$1176.06	$1353.51	$2048.91	$2421.97	$2503.30	$2826.15	$2647.51	$2722.58	$3273.36	$3478.08	$4349.33	$5197.65	$5575.71	$5575.71
Debt/Share	$307.64	$546.12	$2.61	$343.33	$355.56	$1312.36	$576.29	$2.26	$820.36	$4857.18	$2464.42	$2343.63	$2549.96	$2534.82	$2731.35	$2924.36	$1863.91	$3285.88	$4967.86	$6833.06	$6833.06
Net Debt/Share	$194.96	$285.39	$1.04	$101.20	$30.01	$257.35	$219.29	$0.63	$83.26	$3360.13	$1859.66	$1385.01	$965.58	$910.46	$946.57	$1206.33	$-792.91	$1034.13	$3600.18	$5055.75	$5055.75

Academic Models

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Altman Z-Score	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—	—
Piotroski F-Score	6	5	6	7	7	4	4	6	4	5	7	3	6	6	6	5	6	7	5	6	6
Beneish M-Score	-2.31	-1.95	11.46	-1.67	-0.30	368.83	62.66	19.65	0.36	1054.58	0.80	479.82	-0.83	-2.91	-1.79	-1.68	-1.55	-1.55	-1.25	-0.08	-0.084
Ohlson O-Score	snapshot only																				-11.546
ROIC (Greenblatt)	snapshot only																				22.65%
Net-Net WC	snapshot only																				$-4868.82
EVA	snapshot only																				$-7703788600.02

Credit

Metric	Q3'21	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Q4'23	Q1'24	Q2'24	Q3'24	Q4'24	Q1'25	Q2'25	Q3'25	Q4'25	Q1'26	Q2'26	Current
Credit Rating	snapshot only																				A
Credit Score	67.40	77.47	75.59	66.53	64.98	61.17	63.63	74.86	65.86	63.42	66.47	67.85	68.48	64.46	63.26	64.87	66.94	71.54	66.43	72.15	72.147
Credit Grade	snapshot only																				6
Credit Trend	snapshot only																				7.278
Implied Spread (bps)	snapshot only																				150.000
Industry Credit Rank	snapshot only																				85
Sector Credit Rank	snapshot only																				82

CEPU NYSE

Analyst Insights

Financial Rating

InsiderStreet Scorecard

Risk & Quality Signals

Valuation

DuPont Decomposition (5-Factor)

Graham-Dodd Adjusted Valuation

Profitability Trends

Leverage & Solvency Trends

Efficiency & Working Capital Trends

Growth Trends (YoY %)

Earnings Stability

Monte Carlo Price Simulation

Workforce & Productivity

Scaling Efficiency

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