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Citizens Financial Services (CZFS) Ratios
Citizens Financial Services Ratios
CZFS's free cash flow for Q2 2026 was $-376.00K. For the 2026 fiscal year, CZFS's free cash flow was decreased by $-287.00K and operating cash flow was $-89.00K. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.04 | 0.04 | 0.21 | 0.26 | 0.33 |
| Quick Ratio | 0.04 | 0.04 | 0.21 | 0.26 | 0.33 |
| Cash Ratio | 0.02 | 0.02 | 0.02 | 0.02 | 0.10 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.02 |
| Operating Cash Flow Ratio | 0.02 | 0.01 | 0.01 | 0.02 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 2.36 | 1.33 | 0.87 | 0.14 | 0.82 |
| Net Current Asset Value | $ -2.64B | $ -2.62B | $ -2.21B | $ -1.65B | $ -1.33B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.10 | 0.10 | 0.10 | 0.11 | 0.04 |
| Debt-to-Equity Ratio | 0.92 | 0.99 | 1.08 | 1.29 | 0.36 |
| Debt-to-Capital Ratio | 0.48 | 0.50 | 0.52 | 0.56 | 0.27 |
| Long-Term Debt-to-Capital Ratio | 0.47 | 0.48 | 0.49 | 0.12 | 0.26 |
| Financial Leverage Ratio | 9.07 | 10.09 | 10.64 | 11.66 | 10.09 |
| Debt Service Coverage Ratio | 0.50 | 0.32 | 0.25 | 0.12 | 0.56 |
| Interest Coverage Ratio | 0.74 | 0.50 | 0.46 | 3.16 | 4.97 |
| Debt to Market Cap | 1.13 | 1.00 | 1.08 | 0.86 | 0.51 |
| Interest Debt Per Share | 77.25 | 76.96 | 78.83 | 66.31 | 20.75 |
| Net Debt to EBITDA | 5.75 | 7.09 | 10.64 | 6.16 | -2.93 |
| Profitability Margins | |||||
| Gross Profit Margin | 63.32% | 58.22% | 62.24% | 86.14% | 89.88% |
| EBIT Margin | 26.03% | 19.98% | 15.51% | 38.13% | 41.30% |
| EBITDA Margin | 27.24% | 21.05% | 16.61% | 39.24% | 42.60% |
| Operating Profit Margin | 26.03% | 19.98% | 15.51% | 38.13% | 41.30% |
| Pretax Profit Margin | 26.03% | 19.98% | 15.51% | 38.13% | 41.30% |
| Net Profit Margin | 21.11% | 16.50% | 12.84% | 31.22% | 34.05% |
| Continuous Operations Profit Margin | 21.11% | 16.50% | 12.84% | 31.22% | 34.05% |
| Net Income Per EBT | 81.11% | 82.59% | 82.78% | 81.87% | 82.45% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 1.19% | 0.92% | 0.60% | 1.25% | 1.36% |
| Return on Equity (ROE) | 10.82% | 9.28% | 6.37% | 14.52% | 13.70% |
| Return on Capital Employed (ROCE) | 6.74% | 5.48% | 3.48% | 7.27% | 11.50% |
| Return on Invested Capital (ROIC) | 5.34% | 4.35% | 2.74% | 4.04% | 8.22% |
| Return on Tangible Assets | 1.23% | 0.95% | 0.62% | 1.26% | 1.38% |
| Earnings Yield | 13.37% | 9.34% | 6.34% | 9.64% | 12.28% |
| Efficiency Ratios | |||||
| Receivables Turnover | 16.19 | 16.36 | 12.56 | 12.70 | 16.34 |
| Payables Turnover | 20.30 | 15.01 | 12.19 | 10.48 | 12.17 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 8.25 | 7.88 | 6.49 | 5.28 | 5.03 |
| Asset Turnover | 0.06 | 0.06 | 0.05 | 0.04 | 0.04 |
| Working Capital Turnover Ratio | -0.08 | -0.08 | -0.09 | -0.07 | -0.07 |
| Cash Conversion Cycle | 4.56 | -2.00 | -0.89 | -6.10 | -7.64 |
| Days of Sales Outstanding | 22.54 | 22.31 | 29.06 | 28.75 | 22.34 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 17.98 | 24.31 | 29.95 | 34.84 | 29.98 |
| Operating Cycle | 22.54 | 22.31 | 29.06 | 28.75 | 22.34 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.62 | 6.99 | 6.00 | 8.21 | 9.52 |
| Free Cash Flow Per Share | 7.35 | 6.71 | 5.40 | 7.81 | 9.25 |
| Dividend Paid and CapEx Coverage Ratio | 3.37 | 3.13 | 2.39 | 3.60 | 4.56 |
| Capital Expenditure Coverage Ratio | 28.19 | 25.25 | 10.14 | 20.34 | 35.02 |
| Operating Cash Flow Coverage Ratio | 0.12 | 0.11 | 0.09 | 0.13 | 0.50 |
| Operating Cash Flow to Sales Ratio | 0.21 | 0.20 | 0.19 | 0.36 | 0.45 |
| Free Cash Flow Yield | 12.88% | 10.70% | 8.52% | 10.48% | 15.86% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 7.48 | 10.81 | 15.76 | 10.37 | 8.14 |
| Price-to-Sales (P/S) Ratio | 1.58 | 1.77 | 2.02 | 3.24 | 2.77 |
| Price-to-Book (P/B) Ratio | 0.81 | 0.99 | 1.00 | 1.51 | 1.12 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 7.76 | 9.34 | 11.74 | 9.54 | 6.31 |
| Price-to-Operating Cash Flow Ratio | 7.49 | 8.97 | 10.58 | 9.07 | 6.13 |
| Price-to-Earnings Growth (PEG) Ratio | 0.24 | 0.24 | -0.36 | 73.56 | 0.62 |
| Enterprise Value Multiple | 11.55 | 15.48 | 22.83 | 14.41 | 3.58 |
| Enterprise Value | 544.89M | 549.43M | 525.93M | 526.50M | 130.45M |
| EV to EBITDA | 11.55 | 15.48 | 22.83 | 14.41 | 3.58 |
| EV to Sales | 3.15 | 3.26 | 3.79 | 5.66 | 1.53 |
| EV to Free Cash Flow | 15.46 | 17.24 | 21.99 | 16.66 | 3.47 |
| EV to Operating Cash Flow | 14.91 | 16.56 | 19.82 | 15.84 | 3.37 |
| Tangible Book Value Per Share | 52.13 | 44.44 | 42.99 | 41.37 | 44.15 |
| Shareholders’ Equity Per Share | 70.46 | 63.10 | 63.19 | 49.43 | 52.27 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.17 | 0.17 | 0.18 | 0.18 |
| Revenue Per Share | 36.11 | 35.50 | 31.34 | 22.99 | 21.04 |
| Net Income Per Share | 7.62 | 5.86 | 4.02 | 7.18 | 7.16 |
| Tax Burden | 0.81 | 0.83 | 0.83 | 0.82 | 0.82 |
| 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 | 0.27 | 0.25 | 0.26 | 0.31 | 0.31 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 |
| Income Quality | 1.00 | 1.19 | 1.49 | 1.14 | 1.33 |
Currency in USD
