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Commercial National Financial (CEFC) Ratios
Commercial National Financial Ratios
CEFC's free cash flow for Q3 2026 was $0.00. For the 2026 fiscal year, CEFC's free cash flow was increased by $0.00 and operating cash flow was $0.00. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.00 | 0.00 | 0.00 | 0.13 | 0.00 |
| Quick Ratio | 0.00 | 0.00 | 0.00 | 0.13 | 0.00 |
| Cash Ratio | 0.00 | 0.00 | 0.00 | 0.13 | 0.00 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.02 | 0.01 |
| Operating Cash Flow Ratio | 0.00 | 0.00 | 0.00 | 0.02 | 0.00 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 2.04 | 0.67 | 0.00 | 0.00 |
| Net Current Asset Value | $ -440.56M | $ -458.78M | $ -495.67M | $ -504.41M | $ -516.47M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.03 | 0.05 | 0.05 | 0.08 |
| Debt-to-Equity Ratio | 0.41 | 0.30 | 0.59 | 0.82 | 1.06 |
| Debt-to-Capital Ratio | 0.29 | 0.23 | 0.37 | 0.45 | 0.52 |
| Long-Term Debt-to-Capital Ratio | 0.29 | 0.18 | 0.37 | 0.45 | 0.52 |
| Financial Leverage Ratio | 9.85 | 11.21 | 12.37 | 15.61 | 13.61 |
| Debt Service Coverage Ratio | 1.12 | 0.62 | 0.42 | 3.02 | 2.93 |
| Interest Coverage Ratio | 1.37 | 0.86 | 1.07 | 3.29 | 3.23 |
| Debt to Market Cap | 0.43 | 0.37 | 1.02 | 0.78 | 0.93 |
| Interest Debt Per Share | 7.36 | 5.81 | 8.68 | 8.93 | 12.66 |
| Net Debt to EBITDA | -4.23 | -4.98 | -1.08 | -3.46 | -0.19 |
| Profitability Margins | |||||
| Gross Profit Margin | 79.38% | 72.28% | 74.35% | 88.27% | 88.91% |
| EBIT Margin | 28.61% | -3.73% | 27.47% | 38.54% | 35.82% |
| EBITDA Margin | 28.61% | 27.98% | 31.30% | 42.42% | 38.95% |
| Operating Profit Margin | 28.61% | 23.93% | 27.47% | 38.54% | 35.82% |
| Pretax Profit Margin | 28.61% | 24.25% | 27.47% | 38.54% | 35.82% |
| Net Profit Margin | 23.49% | 20.10% | 22.54% | 31.53% | 29.33% |
| Continuous Operations Profit Margin | 23.49% | 20.10% | 22.54% | 31.53% | 29.33% |
| Net Income Per EBT | 82.08% | 82.88% | 82.03% | 81.82% | 81.87% |
| EBT Per EBIT | 100.00% | 101.35% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 1.19% | 1.03% | 1.07% | 1.32% | 1.04% |
| Return on Equity (ROE) | 11.75% | 11.60% | 13.19% | 20.56% | 14.18% |
| Return on Capital Employed (ROCE) | 1.45% | 1.23% | 1.30% | 1.61% | 1.27% |
| Return on Invested Capital (ROIC) | 1.19% | 1.02% | 1.07% | 1.32% | 1.03% |
| Return on Tangible Assets | 1.20% | 1.04% | 1.07% | 1.32% | 1.05% |
| Earnings Yield | 12.21% | 15.01% | 16.81% | 19.41% | 12.35% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.34 | 0.00 | 0.00 | 0.00 | 0.00 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 2.93 | 2.91 | 2.96 | 2.91 | 2.56 |
| Asset Turnover | 0.05 | 0.05 | 0.05 | 0.04 | 0.04 |
| Working Capital Turnover Ratio | 0.49 | 0.62 | -0.13 | -0.12 | -0.13 |
| Cash Conversion Cycle | 27.36 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Sales Outstanding | 27.36 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Operating Cycle | 27.36 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 1.63 | 1.56 | 1.69 | 2.23 | 1.32 |
| Free Cash Flow Per Share | 1.58 | 1.21 | 1.43 | 2.02 | 1.11 |
| Dividend Paid and CapEx Coverage Ratio | 2.68 | 1.72 | 2.06 | 2.88 | 1.72 |
| Capital Expenditure Coverage Ratio | 34.25 | 4.51 | 6.49 | 10.35 | 6.30 |
| Operating Cash Flow Coverage Ratio | 0.28 | 0.41 | 0.24 | 0.27 | 0.11 |
| Operating Cash Flow to Sales Ratio | 0.23 | 0.21 | 0.24 | 0.35 | 0.24 |
| Free Cash Flow Yield | 11.56% | 12.33% | 15.44% | 19.20% | 8.55% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.17 | 6.66 | 5.95 | 5.15 | 8.10 |
| Price-to-Sales (P/S) Ratio | 1.92 | 1.34 | 1.34 | 1.62 | 2.37 |
| Price-to-Book (P/B) Ratio | 0.96 | 0.77 | 0.78 | 1.06 | 1.15 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.65 | 8.11 | 6.48 | 5.21 | 11.70 |
| Price-to-Operating Cash Flow Ratio | 8.40 | 6.31 | 5.48 | 4.71 | 9.84 |
| Price-to-Earnings Growth (PEG) Ratio | 0.64 | -1.30 | -0.25 | 0.19 | 0.17 |
| Enterprise Value Multiple | 2.49 | -0.19 | 3.20 | 0.37 | 5.90 |
| Enterprise Value | 20.06M | -1.58M | 27.44M | 4.01M | 49.91M |
| EV to EBITDA | 2.49 | -0.19 | 3.20 | 0.37 | 5.90 |
| EV to Sales | 0.71 | -0.05 | 1.00 | 0.16 | 2.30 |
| EV to Free Cash Flow | 3.21 | -0.33 | 4.84 | 0.50 | 11.33 |
| EV to Operating Cash Flow | 3.11 | -0.26 | 4.09 | 0.45 | 9.53 |
| Tangible Book Value Per Share | 13.39 | 11.92 | 10.97 | 9.06 | 10.44 |
| Shareholders’ Equity Per Share | 14.19 | 12.74 | 11.80 | 9.91 | 11.32 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.17 | 0.18 | 0.18 | 0.18 |
| Revenue Per Share | 7.10 | 7.36 | 6.91 | 6.46 | 5.47 |
| Net Income Per Share | 1.67 | 1.48 | 1.56 | 2.04 | 1.61 |
| Tax Burden | 0.82 | 0.83 | 0.82 | 0.82 | 0.82 |
| Interest Burden | 1.00 | -6.51 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.02 | 0.02 | 0.03 | 0.03 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 0.97 | 1.06 | 1.09 | 1.09 | 0.82 |
Currency in USD