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Commercial National Financial Corp. (CNAF)
OTHER OTC:CNAF
US Market
CNAF
Commercial National Financial
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Commercial National Financial (CNAF) Ratios

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Commercial National Financial Ratios

CNAF's free cash flow for Q2 2026 was $0.96. For the 2026 fiscal year, CNAF's free cash flow was decreased by $ and operating cash flow was $0.11. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.60 0.35 0.03 0.48 0.48
Quick Ratio
 0.60 0.35 0.03 0.48 0.48
Cash Ratio
 0.39 0.22 0.02 0.02 0.02
Solvency Ratio
 <0.01 <0.01 <0.01 <0.01 0.01
Operating Cash Flow Ratio
 0.00 0.10 <0.01 <0.01 <0.01
Short-Term Operating Cash Flow Coverage
 0.00 0.10 0.05 0.13 0.53
Net Current Asset Value
$ -314.16M$ -319.46M$ -335.06M$ -185.01M$ -197.11M
Leverage Ratios
Debt-to-Assets Ratio
 0.03 0.05 0.10 0.06 0.02
Debt-to-Equity Ratio
 0.28 0.46 1.19 0.70 0.21
Debt-to-Capital Ratio
 0.22 0.32 0.54 0.41 0.17
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
 9.51 9.62 11.44 10.81 12.58
Debt Service Coverage Ratio
 0.17 0.10 0.05 0.13 0.60
Interest Coverage Ratio
 1.76 1.21 2.15 2.20 10.60
Debt to Market Cap
 0.44 0.80 2.00 0.89 0.20
Interest Debt Per Share
 4.16 6.66 14.34 9.36 2.48
Net Debt to EBITDA
 3.37 7.49 18.93 5.49 0.08
Profitability Margins
Gross Profit Margin
93.98%91.55%89.92%93.54%101.03%
EBIT Margin
11.46%10.69%10.32%19.08%25.53%
EBITDA Margin
11.46%10.69%10.32%21.46%27.80%
Operating Profit Margin
11.46%10.69%25.34%19.08%25.53%
Pretax Profit Margin
11.46%10.69%10.32%19.08%25.53%
Net Profit Margin
11.81%11.00%10.60%18.08%23.93%
Continuous Operations Profit Margin
11.81%11.00%10.60%18.08%23.93%
Net Income Per EBT
103.04%102.90%102.73%94.72%93.76%
EBT Per EBIT
100.00%100.00%40.72%100.00%100.00%
Return on Assets (ROA)
0.56%0.52%0.49%0.78%0.96%
Return on Equity (ROE)
5.40%4.97%5.62%8.43%12.04%
Return on Capital Employed (ROCE)
0.56%0.53%3.38%8.46%12.19%
Return on Invested Capital (ROIC)
0.54%0.50%2.50%4.81%9.55%
Return on Tangible Assets
0.56%0.52%0.49%0.78%0.96%
Earnings Yield
8.27%8.59%9.52%10.67%11.52%
Efficiency Ratios
Receivables Turnover
 7.39 7.67 7.89 7.67 7.41
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
 6.32 6.15 5.59 5.88 6.49
Asset Turnover
 0.05 0.05 0.05 0.04 0.04
Working Capital Turnover Ratio
 -2.01 -0.14 -0.08 -0.09 -0.09
Cash Conversion Cycle
 49.37 47.60 46.27 47.61 49.26
Days of Sales Outstanding
 49.37 47.60 46.27 47.61 49.26
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
 49.37 47.60 46.27 47.61 49.26
Cash Flow Ratios
Operating Cash Flow Per Share
 0.00 0.63 0.67 1.17 1.23
Free Cash Flow Per Share
 0.00 0.48 0.55 0.91 1.13
CapEx Per Share
 0.00 0.15 0.12 0.26 0.11
Free Cash Flow to Operating Cash Flow
 0.00 0.76 0.82 0.78 0.91
Dividend Paid and CapEx Coverage Ratio
 0.00 1.07 0.66 0.90 1.07
Capital Expenditure Coverage Ratio
 0.00 4.19 5.62 4.47 11.45
Operating Cash Flow Coverage Ratio
 0.00 0.10 0.05 0.13 0.53
Operating Cash Flow to Sales Ratio
 0.00 0.11 0.11 0.20 0.22
Free Cash Flow Yield
0.00%6.29%8.15%9.11%9.49%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 11.97 11.59 10.51 9.37 8.68
Price-to-Sales (P/S) Ratio
 1.43 1.28 1.11 1.69 2.08
Price-to-Book (P/B) Ratio
 0.64 0.58 0.59 0.79 1.04
Price-to-Free Cash Flow (P/FCF) Ratio
 0.00 15.89 12.26 10.98 10.53
Price-to-Operating Cash Flow Ratio
 0.00 12.10 10.08 8.52 9.61
Price-to-Earnings Growth (PEG) Ratio
 1.09 3.71 -0.26 -0.43 -0.53
Price-to-Fair Value
 0.64 0.58 0.59 0.79 1.04
Enterprise Value Multiple
 15.82 19.48 29.72 13.39 7.55
Enterprise Value
 30.65M 35.55M 53.26M 48.42M 34.28M
EV to EBITDA
 15.82 19.48 29.72 13.39 7.55
EV to Sales
 1.81 2.08 3.07 2.87 2.10
EV to Free Cash Flow
 0.00 25.83 33.77 18.62 10.65
EV to Operating Cash Flow
 0.00 19.67 27.77 14.45 9.72
Tangible Book Value Per Share
 13.26 13.20 11.46 12.63 11.35
Shareholders’ Equity Per Share
 13.26 13.20 11.46 12.63 11.35
Tax and Other Ratios
Effective Tax Rate
 -0.03 -0.03 -0.03 0.05 0.06
Revenue Per Share
 5.95 5.97 6.07 5.89 5.71
Net Income Per Share
 0.70 0.66 0.64 1.07 1.37
Tax Burden
 1.03 1.03 1.03 0.95 0.94
Interest Burden
 1.00 1.00 1.00 1.00 1.00
Research & Development to Revenue
 0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
 0.57 0.56 0.58 0.50 0.48
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 0.00 0.96 1.04 1.10 0.90
Currency in USD