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First National (FXNC) Ratios
First National Ratios
FXNC's free cash flow for Q3 2026 was $0.00. For the 2026 fiscal year, FXNC'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 | 0.10 | 0.09 | 0.19 | 0.19 | 0.37 |
| Quick Ratio | 0.10 | 0.09 | 0.19 | 0.19 | 0.37 |
| Cash Ratio | 0.09 | 0.09 | 0.07 | 0.05 | 0.14 |
| Solvency Ratio | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Operating Cash Flow Ratio | 0.01 | -0.01 | 0.01 | 0.02 | 0.01 |
| Short-Term Operating Cash Flow Coverage | 0.00 | 0.00 | 0.33 | 0.00 | 0.00 |
| Net Current Asset Value | $ -1.67B | $ -1.67B | $ -1.06B | $ -1.03B | $ -802.99M |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.02 | 0.02 | 0.05 | 0.01 | 0.01 |
| Debt-to-Equity Ratio | 0.23 | 0.18 | 0.55 | 0.13 | 0.16 |
| Debt-to-Capital Ratio | 0.19 | 0.15 | 0.36 | 0.12 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.19 | 0.15 | 0.11 | 0.12 | 0.14 |
| Financial Leverage Ratio | 10.95 | 12.07 | 12.21 | 12.64 | 11.87 |
| Debt Service Coverage Ratio | 0.85 | 0.39 | 0.17 | 4.79 | 5.11 |
| Interest Coverage Ratio | 0.84 | 0.34 | 0.83 | 5.43 | 5.62 |
| Debt to Market Cap | 0.19 | 0.19 | 0.47 | 0.13 | 0.15 |
| Interest Debt Per Share | 7.65 | 7.80 | 12.54 | 2.89 | 3.89 |
| Net Debt to EBITDA | -4.47 | -12.67 | -1.71 | -2.36 | -10.92 |
| Profitability Margins | |||||
| Gross Profit Margin | 74.03% | 64.07% | 69.86% | 90.66% | 96.42% |
| EBIT Margin | 19.56% | 9.12% | 17.39% | 34.20% | 28.04% |
| EBITDA Margin | 23.59% | 11.84% | 19.77% | 36.69% | 31.08% |
| Operating Profit Margin | 19.56% | 9.12% | 17.39% | 34.20% | 28.04% |
| Pretax Profit Margin | 19.56% | 9.12% | 17.39% | 34.20% | 28.04% |
| Net Profit Margin | 15.78% | 7.89% | 14.18% | 27.68% | 22.44% |
| Continuous Operations Profit Margin | 15.78% | 7.89% | 14.18% | 27.68% | 22.44% |
| Net Income Per EBT | 80.67% | 86.56% | 81.52% | 80.95% | 80.02% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 0.87% | 0.35% | 0.68% | 1.23% | 0.75% |
| Return on Equity (ROE) | 9.51% | 4.18% | 8.28% | 15.50% | 8.85% |
| Return on Capital Employed (ROCE) | 9.20% | 3.90% | 8.71% | 16.92% | 9.50% |
| Return on Invested Capital (ROIC) | 7.42% | 3.37% | 5.19% | 13.70% | 7.60% |
| Return on Tangible Assets | 0.88% | 0.35% | 0.68% | 1.23% | 0.75% |
| Earnings Yield | 7.80% | 4.35% | 7.06% | 15.68% | 8.11% |
| Efficiency Ratios | |||||
| Receivables Turnover | 17.35 | 14.66 | 14.58 | 13.36 | 11.83 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 1.05 | 0.38 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 3.25 | 2.53 | 3.07 | 2.77 | 2.06 |
| Asset Turnover | 0.06 | 0.04 | 0.05 | 0.04 | 0.03 |
| Working Capital Turnover Ratio | -0.07 | -0.07 | -0.07 | -0.07 | -0.07 |
| Cash Conversion Cycle | 21.04 | 24.89 | 25.03 | -321.38 | -934.39 |
| Days of Sales Outstanding | 21.04 | 24.89 | 25.03 | 27.33 | 30.85 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 348.71 | 965.24 |
| Operating Cycle | 21.04 | 24.89 | 25.03 | 27.33 | 30.85 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 2.80 | -3.19 | 2.62 | 4.28 | 1.42 |
| Free Cash Flow Per Share | 2.34 | -3.66 | 2.32 | 4.09 | 1.27 |
| Dividend Paid and CapEx Coverage Ratio | 2.60 | -3.03 | 3.00 | 5.96 | 2.36 |
| Capital Expenditure Coverage Ratio | 6.03 | -6.73 | 8.78 | 22.67 | 9.42 |
| Operating Cash Flow Coverage Ratio | 0.59 | -0.73 | 0.25 | 1.88 | 0.41 |
| Operating Cash Flow to Sales Ratio | 0.22 | -0.25 | 0.24 | 0.44 | 0.17 |
| Free Cash Flow Yield | 9.25% | -15.91% | 10.66% | 23.89% | 5.51% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 12.81 | 23.01 | 14.16 | 6.38 | 12.32 |
| Price-to-Sales (P/S) Ratio | 2.02 | 1.82 | 2.01 | 1.77 | 2.77 |
| Price-to-Book (P/B) Ratio | 1.22 | 0.96 | 1.17 | 0.99 | 1.09 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 10.81 | -6.28 | 9.38 | 4.19 | 18.15 |
| Price-to-Operating Cash Flow Ratio | 9.01 | -7.22 | 8.31 | 4.00 | 16.23 |
| Price-to-Earnings Growth (PEG) Ratio | 0.13 | -0.66 | -0.33 | 0.15 | 4.49 |
| Enterprise Value Multiple | 4.11 | 2.67 | 8.45 | 2.45 | -2.03 |
| Enterprise Value | 108.70M | 27.87M | 113.39M | 54.46M | -29.07M |
| EV to EBITDA | 4.11 | 2.67 | 8.45 | 2.45 | -2.03 |
| EV to Sales | 0.97 | 0.32 | 1.67 | 0.90 | -0.63 |
| EV to Free Cash Flow | 5.17 | -1.09 | 7.81 | 2.13 | -4.13 |
| EV to Operating Cash Flow | 4.32 | -1.26 | 6.92 | 2.03 | -3.69 |
| Tangible Book Value Per Share | 18.89 | 21.32 | 18.06 | 16.82 | 20.51 |
| Shareholders’ Equity Per Share | 20.70 | 23.91 | 18.56 | 17.33 | 21.09 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.19 | 0.13 | 0.18 | 0.19 | 0.20 |
| Revenue Per Share | 12.47 | 12.67 | 10.83 | 9.70 | 8.32 |
| Net Income Per Share | 1.97 | 1.00 | 1.54 | 2.69 | 1.87 |
| Tax Burden | 0.81 | 0.87 | 0.82 | 0.81 | 0.80 |
| 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 | 0.37 | 0.31 | 0.32 | 0.35 | 0.39 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Income Quality | 1.42 | -3.19 | 1.70 | 1.59 | 0.76 |
Currency in USD