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Cincinnati Financial (CINF) Ratios
Cincinnati Financial Ratios
CINF's free cash flow for Q3 2026 was $787.00M. For the 2026 fiscal year, CINF's free cash flow was decreased by $-4.00M and operating cash flow was $791.00M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.29 | 1.31 | 0.00 | 0.00 | 0.00 |
| Quick Ratio | 1.29 | 1.31 | 0.00 | 0.00 | 0.00 |
| Cash Ratio | 0.08 | 0.06 | 0.00 | 0.00 | 0.00 |
| Solvency Ratio | 0.10 | 0.11 | 0.09 | -0.02 | 0.17 |
| Operating Cash Flow Ratio | 0.17 | 0.16 | 0.00 | 0.00 | 0.00 |
| Short-Term Operating Cash Flow Coverage | 124.48 | 105.96 | 82.08 | 41.04 | 36.69 |
| Net Current Asset Value | $ -1.14B | $ -1.20B | $ -20.67B | $ -19.17B | $ -18.28B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.03 | 0.03 | 0.03 |
| Debt-to-Equity Ratio | 0.06 | 0.06 | 0.07 | 0.08 | 0.07 |
| Debt-to-Capital Ratio | 0.05 | 0.06 | 0.07 | 0.08 | 0.06 |
| Long-Term Debt-to-Capital Ratio | 0.05 | 0.05 | 0.06 | 0.07 | 0.06 |
| Financial Leverage Ratio | 2.58 | 2.62 | 2.71 | 2.81 | 2.40 |
| Debt Service Coverage Ratio | 33.51 | 31.73 | 25.43 | -2.98 | 29.34 |
| Interest Coverage Ratio | 56.23 | 53.92 | 42.15 | -13.09 | 69.77 |
| Debt to Market Cap | 0.03 | 0.04 | 0.05 | 0.05 | 0.05 |
| Interest Debt Per Share | 5.95 | 5.93 | 5.87 | 5.94 | 5.90 |
| Net Debt to EBITDA | -0.17 | -0.04 | -0.01 | 0.73 | -0.06 |
| Profitability Margins | |||||
| Gross Profit Margin | 47.43% | 49.40% | 47.33% | 23.53% | 59.39% |
| EBIT Margin | 24.01% | 25.68% | 23.27% | -9.77% | 38.97% |
| EBITDA Margin | 25.34% | 26.82% | 24.39% | -7.83% | 40.19% |
| Operating Profit Margin | 23.59% | 25.21% | 22.73% | -10.57% | 38.42% |
| Pretax Profit Margin | 23.59% | 25.21% | 22.73% | -10.57% | 38.42% |
| Net Profit Margin | 18.95% | 20.22% | 18.41% | -7.42% | 30.83% |
| Continuous Operations Profit Margin | 18.95% | 20.22% | 18.41% | -7.42% | 30.83% |
| Net Income Per EBT | 80.30% | 80.20% | 80.98% | 70.17% | 80.26% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 5.84% | 6.28% | 5.62% | -1.64% | 9.46% |
| Return on Equity (ROE) | 15.04% | 16.45% | 15.23% | -4.61% | 22.65% |
| Return on Capital Employed (ROCE) | 13.31% | 14.16% | 6.95% | -2.33% | 11.78% |
| Return on Invested Capital (ROIC) | 10.68% | 11.34% | 7372.00% | -974.00% | 5496.30% |
| Return on Tangible Assets | 6.03% | 6.50% | 5.62% | -1.64% | 9.46% |
| Earnings Yield | 9.29% | 10.20% | 11.27% | -3.00% | 16.18% |
| Efficiency Ratios | |||||
| Receivables Turnover | 3.02 | 2.96 | 2.83 | 2.03 | 3.36 |
| 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 | 57.68 | 52.98 | 48.14 | 32.49 | 46.96 |
| Asset Turnover | 0.31 | 0.31 | 0.31 | 0.22 | 0.31 |
| Working Capital Turnover Ratio | 2.43 | 2.57 | 0.00 | 0.00 | 0.00 |
| Cash Conversion Cycle | 120.73 | 123.44 | 129.15 | 180.14 | 108.64 |
| Days of Sales Outstanding | 120.73 | 123.44 | 129.15 | 180.14 | 108.64 |
| 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 | 120.73 | 123.44 | 129.15 | 180.14 | 108.64 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 19.73 | 16.94 | 12.98 | 12.92 | 12.30 |
| Free Cash Flow Per Share | 19.60 | 16.80 | 12.87 | 12.83 | 12.21 |
| Dividend Paid and CapEx Coverage Ratio | 5.71 | 5.17 | 4.35 | 4.68 | 4.83 |
| Capital Expenditure Coverage Ratio | 155.60 | 120.41 | 114.00 | 136.80 | 132.07 |
| Operating Cash Flow Coverage Ratio | 3.51 | 3.03 | 2.35 | 2.30 | 2.21 |
| Operating Cash Flow to Sales Ratio | 0.25 | 0.23 | 0.20 | 0.31 | 0.21 |
| Free Cash Flow Yield | 12.00% | 11.69% | 12.44% | 12.53% | 10.72% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 10.77 | 9.81 | 8.87 | -33.39 | 6.18 |
| Price-to-Sales (P/S) Ratio | 2.04 | 1.98 | 1.63 | 2.48 | 1.91 |
| Price-to-Book (P/B) Ratio | 1.62 | 1.61 | 1.35 | 1.54 | 1.40 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 8.33 | 8.56 | 8.04 | 7.98 | 9.33 |
| Price-to-Operating Cash Flow Ratio | 8.28 | 8.48 | 7.97 | 7.92 | 9.26 |
| Price-to-Earnings Growth (PEG) Ratio | 3.03 | 0.40 | -0.02 | 0.29 | 0.04 |
| Enterprise Value Multiple | 7.88 | 7.36 | 6.68 | -30.91 | 4.68 |
| Enterprise Value | 25.22B | 22.37B | 16.32B | 15.89B | 18.10B |
| EV to EBITDA | 7.88 | 7.36 | 6.68 | -30.91 | 4.68 |
| EV to Sales | 2.00 | 1.97 | 1.63 | 2.42 | 1.88 |
| EV to Free Cash Flow | 8.16 | 8.51 | 8.02 | 7.80 | 9.21 |
| EV to Operating Cash Flow | 8.10 | 8.44 | 7.95 | 7.74 | 9.14 |
| Tangible Book Value Per Share | 92.34 | 81.16 | 76.54 | 66.51 | 81.40 |
| Shareholders’ Equity Per Share | 100.86 | 89.10 | 76.54 | 66.51 | 81.40 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.20 | 0.20 | 0.19 | 0.30 | 0.20 |
| Revenue Per Share | 80.07 | 72.49 | 63.35 | 41.33 | 59.79 |
| Net Income Per Share | 15.17 | 14.65 | 11.66 | -3.07 | 18.43 |
| Tax Burden | 0.80 | 0.80 | 0.81 | 0.70 | 0.80 |
| Interest Burden | 0.98 | 0.98 | 0.98 | 1.08 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 |
| Income Quality | 1.30 | 1.16 | 1.11 | -4.21 | 0.67 |
Currency in USD
