C&F Financial (CFF) Ratios
C&F Financial Ratios
DE:CFF's free cash flow for Q3 2026 was $0.00. For the 2026 fiscal year, DE:CFF'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 | 0.18 | 0.06 | 0.26 | 0.27 | 0.33 |
| Quick Ratio | 0.18 | 0.06 | 0.26 | 0.27 | 0.33 |
| Cash Ratio | 0.03 | 0.03 | 0.04 | 0.01 | 0.14 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.02 | 0.02 |
| Operating Cash Flow Ratio | 0.01 | 0.02 | 0.02 | 0.04 | 0.08 |
| Short-Term Operating Cash Flow Coverage | 1.22 | 1.33 | 0.67 | 2.47 | 4.53 |
| Net Current Asset Value | $ -2.09B | $ -2.19B | $ -1.67B | $ -1.59B | $ -1.41B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.05 | 0.04 | 0.04 | 0.04 |
| Debt-to-Equity Ratio | 0.43 | 0.54 | 0.51 | 0.47 | 0.43 |
| Debt-to-Capital Ratio | 0.30 | 0.35 | 0.34 | 0.32 | 0.30 |
| Long-Term Debt-to-Capital Ratio | 0.26 | 0.29 | 0.19 | 0.22 | 0.21 |
| Financial Leverage Ratio | 10.58 | 11.32 | 11.24 | 11.92 | 10.77 |
| Debt Service Coverage Ratio | 0.47 | 0.33 | 0.33 | 0.76 | 0.79 |
| Interest Coverage Ratio | 0.73 | 0.56 | 1.10 | 4.68 | 4.56 |
| Debt to Market Cap | 0.48 | 0.52 | 0.47 | 0.45 | 0.49 |
| Interest Debt Per Share | 48.99 | 50.13 | 39.85 | 28.43 | 27.42 |
| Net Debt to EBITDA | 0.93 | 2.04 | 1.04 | 1.58 | -4.14 |
| Profitability Margins | |||||
| Gross Profit Margin | 69.46% | 66.33% | 76.83% | 91.04% | 93.62% |
| EBIT Margin | 17.77% | 14.49% | 19.47% | 29.94% | 27.21% |
| EBITDA Margin | 19.67% | 16.81% | 22.06% | 33.47% | 30.59% |
| Operating Profit Margin | 17.77% | 14.49% | 19.47% | 29.94% | 27.21% |
| Pretax Profit Margin | 17.77% | 14.49% | 19.47% | 29.94% | 27.21% |
| Net Profit Margin | 14.42% | 11.91% | 15.76% | 23.62% | 20.48% |
| Continuous Operations Profit Margin | 14.50% | 11.96% | 15.86% | 23.79% | 20.81% |
| Net Income Per EBT | 81.14% | 82.19% | 80.94% | 78.88% | 75.28% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.97% | 0.77% | 0.97% | 1.25% | 1.27% |
| Return on Equity (ROE) | 10.25% | 8.76% | 10.88% | 14.90% | 13.63% |
| Return on Capital Employed (ROCE) | 8.29% | 6.72% | 9.39% | 12.71% | 12.11% |
| Return on Invested Capital (ROIC) | 6.44% | 5.13% | 6.44% | 8.97% | 8.34% |
| Return on Tangible Assets | 0.98% | 0.78% | 0.98% | 1.26% | 1.28% |
| Earnings Yield | 11.42% | 8.44% | 10.15% | 14.23% | 15.54% |
| Efficiency Ratios | |||||
| Receivables Turnover | 15.87 | 15.72 | 14.40 | 13.74 | 20.55 |
| Payables Turnover | 15.18 | 12.73 | 9.94 | 11.64 | 12.50 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 4.75 | 4.15 | 3.57 | 2.82 | 3.12 |
| Asset Turnover | 0.07 | 0.06 | 0.06 | 0.05 | 0.06 |
| Working Capital Turnover Ratio | -0.09 | -0.09 | -0.10 | -0.09 | -0.10 |
| Cash Conversion Cycle | -1.05 | -5.44 | -11.39 | -4.79 | -11.45 |
| Days of Sales Outstanding | 22.99 | 23.22 | 25.34 | 26.56 | 17.76 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 24.05 | 28.66 | 36.74 | 31.35 | 29.21 |
| Operating Cycle | 22.99 | 23.22 | 25.34 | 26.56 | 17.76 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 7.56 | 11.66 | 11.37 | 25.75 | 43.67 |
| Free Cash Flow Per Share | 6.84 | 10.61 | 10.95 | 24.78 | 42.34 |
| Dividend Paid and CapEx Coverage Ratio | 2.96 | 4.15 | 5.21 | 9.90 | 15.05 |
| Capital Expenditure Coverage Ratio | 10.52 | 11.04 | 26.60 | 26.68 | 32.88 |
| Operating Cash Flow Coverage Ratio | 0.22 | 0.31 | 0.35 | 0.98 | 1.74 |
| Operating Cash Flow to Sales Ratio | 0.13 | 0.23 | 0.26 | 0.73 | 1.12 |
| Free Cash Flow Yield | 9.43% | 14.89% | 16.05% | 42.53% | 82.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 8.76 | 11.86 | 9.86 | 7.03 | 6.44 |
| Price-to-Sales (P/S) Ratio | 1.26 | 1.41 | 1.55 | 1.66 | 1.32 |
| Price-to-Book (P/B) Ratio | 0.90 | 1.04 | 1.07 | 1.05 | 0.88 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.61 | 6.72 | 6.23 | 2.35 | 1.21 |
| Price-to-Operating Cash Flow Ratio | 9.60 | 6.11 | 5.99 | 2.26 | 1.17 |
| Price-to-Earnings Growth (PEG) Ratio | 0.23 | -0.90 | -0.60 | 1.64 | 0.21 |
| Enterprise Value Multiple | 7.35 | 10.44 | 8.08 | 6.54 | 0.17 |
| Enterprise Value | 269.22M | 292.15M | 267.04M | 270.36M | 7.21M |
| EV to EBITDA | 7.35 | 10.44 | 8.08 | 6.54 | 0.17 |
| EV to Sales | 1.45 | 1.75 | 1.78 | 2.19 | 0.05 |
| EV to Free Cash Flow | 12.15 | 8.35 | 7.15 | 3.10 | 0.05 |
| EV to Operating Cash Flow | 10.99 | 7.59 | 6.88 | 2.99 | 0.05 |
| Tangible Book Value Per Share | 72.97 | 60.80 | 55.95 | 48.16 | 51.01 |
| Shareholders’ Equity Per Share | 80.85 | 68.59 | 63.56 | 55.63 | 58.35 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.18 | 0.17 | 0.19 | 0.21 | 0.24 |
| Revenue Per Share | 57.49 | 50.46 | 43.89 | 35.10 | 38.84 |
| Net Income Per Share | 8.29 | 6.01 | 6.92 | 8.29 | 7.95 |
| Tax Burden | 0.81 | 0.82 | 0.81 | 0.79 | 0.75 |
| 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 | 0.31 | 0.34 | 0.38 | 0.40 | 0.43 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.02 | 0.01 |
| Income Quality | 0.91 | 1.93 | 1.63 | 3.08 | 5.40 |
Currency in USD