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Citizens Holding Company (CIZN) Ratios
Citizens Holding Company Ratios
CIZN's free cash flow for Q2 2026 was $0.00. For the 2026 fiscal year, CIZN'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 | 0.97 | 0.04 | 0.21 | 0.18 | 0.58 |
| Quick Ratio | 0.97 | 0.04 | 0.21 | 0.18 | 0.58 |
| Cash Ratio | 0.23 | 0.03 | 0.07 | 0.02 | 0.06 |
| Solvency Ratio | 0.01 | 0.00 | 0.00 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.20 | 0.01 | 0.00 | 0.01 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 0.20 | 0.02 | 0.03 | 0.09 | 0.13 |
| Net Current Asset Value | $ -1.38B | $ -1.37B | $ -1.08B | $ -1.05B | $ -540.17M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.06 | 0.23 | 0.13 | 0.11 | 0.10 |
| Debt-to-Equity Ratio | 1.41 | 6.98 | 4.12 | 3.73 | 1.23 |
| Debt-to-Capital Ratio | 0.59 | 0.87 | 0.80 | 0.79 | 0.55 |
| Long-Term Debt-to-Capital Ratio | 0.18 | 0.24 | 0.00 | 0.00 | 0.00 |
| Financial Leverage Ratio | 24.32 | 30.61 | 32.84 | 33.92 | 12.85 |
| Debt Service Coverage Ratio | 0.08 | 0.00 | 0.02 | 0.07 | 0.06 |
| Interest Coverage Ratio | 0.34 | 0.07 | 0.09 | 2.40 | 1.78 |
| Debt to Market Cap | 1.96 | 6.45 | 4.05 | 1.91 | 1.25 |
| Interest Debt Per Share | 20.55 | 65.50 | 34.89 | 26.97 | 24.31 |
| Net Debt to EBITDA | 7.39 | 123.57 | 25.37 | 9.16 | 5.10 |
| Profitability Margins | |||||
| Gross Profit Margin | 62.92% | 54.50% | 64.82% | 90.12% | 87.12% |
| EBIT Margin | 11.55% | 3.21% | 3.12% | 23.11% | 17.89% |
| EBITDA Margin | 11.55% | 3.21% | 5.64% | 25.68% | 20.25% |
| Operating Profit Margin | 11.55% | 3.21% | 3.12% | 23.11% | 17.89% |
| Pretax Profit Margin | 11.55% | 9.34% | 3.12% | 23.11% | 17.89% |
| Net Profit Margin | 9.86% | 7.42% | 3.25% | 19.33% | 15.03% |
| Continuous Operations Profit Margin | 9.86% | 7.42% | 3.25% | 19.33% | 15.03% |
| Net Income Per EBT | 85.36% | 79.46% | 104.16% | 83.64% | 83.97% |
| EBT Per EBIT | 100.00% | 291.03% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.54% | 0.37% | 0.13% | 0.73% | 0.55% |
| Return on Equity (ROE) | 13.12% | 11.42% | 4.33% | 24.65% | 7.08% |
| Return on Capital Employed (ROCE) | 0.66% | 0.92% | 3.11% | 22.54% | 7.54% |
| Return on Invested Capital (ROIC) | 11.30% | -0.22% | 0.76% | 4.89% | 3.01% |
| Return on Tangible Assets | 0.54% | 0.38% | 0.13% | 0.73% | 0.56% |
| Earnings Yield | 18.23% | 10.80% | 4.27% | 12.60% | 7.16% |
| Efficiency Ratios | |||||
| Receivables Turnover | 14.31 | 13.15 | 10.91 | 10.23 | 11.96 |
| Payables Turnover | 25.62 | 0.00 | 16.15 | 6.72 | 19.59 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 4.09 | 3.69 | 2.11 | 1.80 | 1.87 |
| Asset Turnover | 0.05 | 0.05 | 0.04 | 0.04 | 0.04 |
| Working Capital Turnover Ratio | -0.14 | -0.07 | -0.05 | -0.06 | -0.09 |
| Cash Conversion Cycle | 11.26 | 27.76 | 10.86 | -18.67 | 11.89 |
| Days of Sales Outstanding | 25.50 | 27.76 | 33.46 | 35.68 | 30.52 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 14.24 | 0.00 | 22.60 | 54.35 | 18.64 |
| Operating Cycle | 25.50 | 27.76 | 33.46 | 35.68 | 30.52 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.69 | 1.20 | 0.99 | 2.47 | 3.13 |
| Free Cash Flow Per Share | 2.41 | 1.12 | 0.86 | 1.99 | 2.67 |
| Dividend Paid and CapEx Coverage Ratio | 8.26 | 1.66 | 1.16 | 1.72 | 2.19 |
| Capital Expenditure Coverage Ratio | 9.42 | 14.97 | 7.69 | 5.21 | 6.73 |
| Operating Cash Flow Coverage Ratio | 0.17 | 0.02 | 0.03 | 0.09 | 0.13 |
| Operating Cash Flow to Sales Ratio | 0.18 | 0.09 | 0.10 | 0.28 | 0.35 |
| Free Cash Flow Yield | 30.41% | 12.39% | 11.06% | 14.56% | 14.22% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 5.49 | 9.26 | 23.42 | 7.94 | 13.97 |
| Price-to-Sales (P/S) Ratio | 0.54 | 0.69 | 0.76 | 1.53 | 2.10 |
| Price-to-Book (P/B) Ratio | 0.72 | 1.06 | 1.02 | 1.96 | 0.99 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 3.29 | 8.07 | 9.04 | 6.87 | 7.03 |
| Price-to-Operating Cash Flow Ratio | 2.94 | 7.53 | 7.86 | 5.55 | 5.99 |
| Price-to-Earnings Growth (PEG) Ratio | 0.12 | 0.05 | -0.29 | 0.28 | 1.73 |
| Enterprise Value Multiple | 12.07 | 144.98 | 38.87 | 15.13 | 15.47 |
| Enterprise Value | 115.25M | 344.19M | 125.04M | 193.35M | 156.23M |
| EV to EBITDA | 12.07 | 144.98 | 38.87 | 15.13 | 15.47 |
| EV to Sales | 1.39 | 4.65 | 2.19 | 3.89 | 3.13 |
| EV to Free Cash Flow | 8.48 | 54.64 | 26.02 | 17.39 | 10.49 |
| EV to Operating Cash Flow | 7.58 | 50.99 | 22.64 | 14.05 | 8.93 |
| Tangible Book Value Per Share | 8.68 | 6.21 | 5.25 | 4.59 | 16.54 |
| Shareholders’ Equity Per Share | 11.00 | 8.57 | 7.63 | 7.00 | 18.96 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.15 | 0.21 | -0.04 | 0.16 | 0.16 |
| Revenue Per Share | 14.63 | 13.18 | 10.18 | 8.93 | 8.93 |
| Net Income Per Share | 1.44 | 0.98 | 0.33 | 1.73 | 1.34 |
| Tax Burden | 0.85 | 0.79 | 1.04 | 0.84 | 0.84 |
| Interest Burden | 1.00 | 2.91 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.32 | 0.29 | 0.34 | 0.37 | 0.39 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.87 | 1.23 | 2.98 | 1.43 | 2.33 |
Currency in USD