Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	0.00	0.32	0.32	0.46
Quick Ratio	―	0.00	0.32	0.32	0.46
Cash Ratio	―	0.00	0.03	0.02	0.18
Solvency Ratio	―	0.01	0.01	0.01	0.01
Operating Cash Flow Ratio	―	0.00	0.01	0.02	0.01
Short-Term Operating Cash Flow Coverage	―	0.00	0.00	0.29	0.82
Net Current Asset Value	$ ―	$ -1.52B	$ -989.34M	$ -933.37M	$ -735.37M
Leverage Ratios
Debt-to-Assets Ratio	―	0.08	0.05	0.10	0.03
Debt-to-Equity Ratio	―	0.97	0.55	1.30	0.27
Debt-to-Capital Ratio	―	0.49	0.36	0.57	0.21
Long-Term Debt-to-Capital Ratio	―	0.49	0.36	0.41	0.09
Financial Leverage Ratio	―	11.45	11.56	12.71	10.87
Debt Service Coverage Ratio	―	0.00	0.67	0.26	0.64
Interest Coverage Ratio	―	0.00	0.74	3.85	3.90
Debt to Market Cap	―	0.89	0.40	0.65	0.14
Interest Debt Per Share	―	23.72	16.68	26.96	7.24
Net Debt to EBITDA	―	0.00	1.66	5.22	-8.85
Profitability Margins
Gross Profit Margin	―	100.00%	67.23%	88.30%	89.31%
EBIT Margin	―	0.00%	23.46%	36.91%	34.32%
EBITDA Margin	―	0.00%	25.17%	39.01%	36.54%
Operating Profit Margin	―	100.00%	23.46%	36.91%	34.32%
Pretax Profit Margin	―	36.47%	23.46%	36.91%	34.32%
Net Profit Margin	―	29.52%	19.28%	29.80%	27.52%
Continuous Operations Profit Margin	―	29.52%	19.28%	29.80%	27.52%
Net Income Per EBT	―	80.94%	82.20%	80.74%	80.17%
EBT Per EBIT	―	36.47%	100.00%	100.00%	100.00%
Return on Assets (ROA)	―	0.97%	0.95%	1.25%	1.13%
Return on Equity (ROE)	―	11.14%	10.94%	15.94%	12.28%
Return on Capital Employed (ROCE)	―	3.29%	8.32%	17.21%	13.43%
Return on Invested Capital (ROIC)	―	2.67%	6.84%	9.12%	9.38%
Return on Tangible Assets	―	0.99%	0.96%	1.27%	1.15%
Earnings Yield	―	10.20%	7.91%	7.92%	6.33%
Efficiency Ratios
Receivables Turnover	―	0.00	8.91	8.78	11.52
Payables Turnover	―	0.00	8.31	6.45	5.67
Inventory Turnover	―	0.00	0.00	0.00	0.00
Fixed Asset Turnover	―	2.81	3.82	3.11	2.95
Asset Turnover	―	0.03	0.05	0.04	0.04
Working Capital Turnover Ratio	―	-0.12	-0.08	-0.08	-0.56
Cash Conversion Cycle	―	0.00	-2.97	-15.04	-32.72
Days of Sales Outstanding	―	0.00	40.98	41.57	31.69
Days of Inventory Outstanding	―	0.00	0.00	0.00	0.00
Days of Payables Outstanding	―	0.00	43.95	56.61	64.41
Operating Cycle	―	0.00	40.98	41.57	31.69
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.00	2.79	3.46	3.19
Free Cash Flow Per Share	―	0.00	2.60	3.32	3.07
CapEx Per Share	―	0.00	0.19	0.14	0.12
Free Cash Flow to Operating Cash Flow	―	0.00	0.93	0.96	0.96
Dividend Paid and CapEx Coverage Ratio	―	0.00	3.20	4.45	4.42
Capital Expenditure Coverage Ratio	―	0.00	14.51	25.10	26.17
Operating Cash Flow Coverage Ratio	―	0.00	0.22	0.13	0.50
Operating Cash Flow to Sales Ratio	―	0.00	0.22	0.33	0.31
Free Cash Flow Yield	―	0.00%	8.25%	8.30%	6.82%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	9.81	12.65	12.62	15.79
Price-to-Sales (P/S) Ratio	―	2.89	2.44	3.76	4.34
Price-to-Book (P/B) Ratio	―	1.09	1.38	2.01	1.94
Price-to-Free Cash Flow (P/FCF) Ratio	―	0.00	12.13	12.05	14.66
Price-to-Operating Cash Flow Ratio	―	0.00	11.29	11.57	14.10
Price-to-Earnings Growth (PEG) Ratio	―	1.02	-0.59	1.12	0.29
Price-to-Fair Value	―	1.09	1.38	2.01	1.94
Enterprise Value Multiple	―	0.00	11.35	14.86	3.04
Enterprise Value	―	277.72M	217.41M	362.62M	67.60M
EV to EBITDA	―	0.00	11.35	14.86	3.04
EV to Sales	―	5.05	2.86	5.80	1.11
EV to Free Cash Flow	―	0.00	14.20	18.58	3.75
EV to Operating Cash Flow	―	0.00	13.22	17.84	3.61
Tangible Book Value Per Share	―	20.84	19.03	16.07	19.50
Shareholders’ Equity Per Share	―	24.51	22.77	19.89	23.21
Tax and Other Ratios
Effective Tax Rate	―	0.19	0.18	0.19	0.20
Revenue Per Share	―	9.25	12.92	10.64	10.36
Net Income Per Share	―	2.73	2.49	3.17	2.85
Tax Burden	―	0.81	0.82	0.81	0.80
Interest Burden	―	0.00	1.00	1.00	1.00
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.00	0.29	0.34	0.35
Stock-Based Compensation to Revenue	―	0.00	<0.01	<0.01	<0.01
Income Quality	―	0.00	1.12	1.09	1.12

Citizens Bancorp Investment (CBTN) Ratios

Citizens Bancorp Investment Ratios