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Citizens (CIA)
NYSE:CIA
US Market

Citizens (CIA) Ratios

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Citizens Ratios

CIA's free cash flow for Q4 2025 was $0.28. For the 2025 fiscal year, CIA'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
0.00 1.46 3.32 2.92 0.00
Quick Ratio
0.00 1.46 3.32 2.92 0.00
Cash Ratio
0.32 0.32 3.32 2.68 0.00
Solvency Ratio
0.01 1.41 0.01 0.02 0.02
Operating Cash Flow Ratio
1.03 1.03 3.62 2.19 0.00
Short-Term Operating Cash Flow Coverage
11.23 11.23 22.27 0.00 0.00
Net Current Asset Value
$ -1.52B$ 14.71M$ -1.45B$ -1.47B$ -1.46B
Leverage Ratios
Debt-to-Assets Ratio
<0.01 0.03 <0.01 <0.01 0.00
Debt-to-Equity Ratio
0.03 0.03 0.04 0.05 0.00
Debt-to-Capital Ratio
0.03 0.03 0.04 0.05 0.00
Long-Term Debt-to-Capital Ratio
0.00 0.00 0.00 0.00 0.00
Financial Leverage Ratio
7.47 1.05 8.01 9.70 12.45
Debt Service Coverage Ratio
9.57 9.57 10.84 0.00 0.00
Interest Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Debt to Market Cap
<0.01 <0.01 <0.01 0.00 0.00
Interest Debt Per Share
0.16 0.16 0.14 0.18 0.00
Net Debt to EBITDA
0.12 0.12 -1.38 -0.66 -0.82
Profitability Margins
Gross Profit Margin
35.44%35.44%49.68%100.00%49.37%
EBIT Margin
6.83%6.83%6.11%10.88%11.77%
EBITDA Margin
7.12%7.12%6.37%11.34%12.00%
Operating Profit Margin
6.83%6.83%6.11%80.42%11.77%
Pretax Profit Margin
6.83%6.83%6.11%10.88%11.77%
Net Profit Margin
5.71%5.71%6.09%10.15%11.18%
Continuous Operations Profit Margin
5.71%5.71%6.09%10.15%11.18%
Net Income Per EBT
83.52%83.52%99.55%93.36%95.00%
EBT Per EBIT
100.00%100.00%100.00%13.52%100.00%
Return on Assets (ROA)
0.83%5.94%0.88%1.46%1.63%
Return on Equity (ROE)
6.43%6.21%7.09%14.20%20.35%
Return on Capital Employed (ROCE)
1.01%7.65%0.89%11.67%1.72%
Return on Invested Capital (ROIC)
-91.95%89.35%0.89%11.18%0.00%
Return on Tangible Assets
0.96%89.52%1.01%1.65%1.63%
Earnings Yield
6.29%6.03%6.66%18.28%24.35%
Efficiency Ratios
Receivables Turnover
22.62 22.62 13.13 55.56 13.69
Payables Turnover
18.81 18.81 13.97 0.00 11.91
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
38.48 38.48 0.00 20.38 17.99
Asset Turnover
0.15 1.04 0.15 0.14 0.15
Working Capital Turnover Ratio
-7.64 17.92 12.31 24.88 0.00
Cash Conversion Cycle
-3.27 -3.27 1.68 6.57 -3.97
Days of Sales Outstanding
16.13 16.13 27.80 6.57 26.67
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
19.40 19.40 26.12 0.00 30.64
Operating Cycle
16.13 16.13 27.80 6.57 26.67
Cash Flow Ratios
Operating Cash Flow Per Share
0.36 0.36 0.57 0.44 1.14
Free Cash Flow Per Share
0.35 0.35 0.56 0.43 1.13
CapEx Per Share
<0.01 <0.01 0.01 <0.01 <0.01
Free Cash Flow to Operating Cash Flow
0.98 0.98 0.98 0.98 1.00
Dividend Paid and CapEx Coverage Ratio
40.24 40.24 48.14 49.90 462.76
Capital Expenditure Coverage Ratio
40.24 40.24 48.14 49.90 569.20
Operating Cash Flow Coverage Ratio
2.29 2.29 4.10 2.43 0.00
Operating Cash Flow to Sales Ratio
0.07 0.07 0.13 0.09 0.24
Free Cash Flow Yield
7.53%7.25%13.97%16.17%53.20%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
15.90 16.59 15.01 5.47 4.11
Price-to-Sales (P/S) Ratio
0.91 0.95 0.91 0.56 0.46
Price-to-Book (P/B) Ratio
0.99 1.03 1.06 0.78 0.84
Price-to-Free Cash Flow (P/FCF) Ratio
13.28 13.80 7.16 6.18 1.88
Price-to-Operating Cash Flow Ratio
12.90 13.46 7.01 6.06 1.88
Price-to-Earnings Growth (PEG) Ratio
0.44 2.24 -0.33 -0.01 -0.05
Price-to-Fair Value
0.99 1.03 1.06 0.78 0.84
Enterprise Value Multiple
12.91 13.41 12.97 4.24 3.00
Enterprise Value
235.10M 244.25M 202.28M 115.76M 83.82M
EV to EBITDA
12.91 13.41 12.97 4.24 3.00
EV to Sales
0.92 0.96 0.83 0.48 0.36
EV to Free Cash Flow
13.40 13.93 6.47 5.36 1.48
EV to Operating Cash Flow
13.07 13.58 6.34 5.25 1.47
Tangible Book Value Per Share
0.11 0.11 0.02 -0.28 2.55
Shareholders’ Equity Per Share
4.69 4.69 3.77 3.46 2.55
Tax and Other Ratios
Effective Tax Rate
0.16 0.16 <0.01 0.07 0.05
Revenue Per Share
5.10 5.10 4.39 4.84 4.64
Net Income Per Share
0.29 0.29 0.27 0.49 0.52
Tax Burden
0.84 0.84 1.00 0.93 0.95
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
0.25 0.00 0.21 0.20 0.19
Stock-Based Compensation to Revenue
<0.01 0.01 <0.01 <0.01 <0.01
Income Quality
0.86 1.23 2.14 0.90 -8.57
Currency in USD