Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	0.18	0.18	0.18	0.48	0.41
Quick Ratio	0.18	0.18	0.18	0.97	0.41
Cash Ratio	0.18	0.18	0.17	0.39	0.41
Solvency Ratio	-0.01	0.01	0.01	0.01	0.01
Operating Cash Flow Ratio	0.00	0.01	0.01	0.02	0.02
Short-Term Operating Cash Flow Coverage	0.00	0.00	0.00	29.88	0.00
Net Current Asset Value	$ -452.07M	$ -782.84M	$ -734.22M	$ -374.51M	$ -438.98M
Leverage Ratios
Debt-to-Assets Ratio	<0.01	0.02	0.03	<0.01	0.03
Debt-to-Equity Ratio	<0.01	0.30	0.32	0.03	0.38
Debt-to-Capital Ratio	<0.01	0.23	0.24	0.03	0.28
Long-Term Debt-to-Capital Ratio	<0.01	0.23	0.24	0.02	0.28
Financial Leverage Ratio	4.29	12.16	12.48	4.69	10.97
Debt Service Coverage Ratio	-21.28	0.88	1.39	3.39	8.50
Interest Coverage Ratio	0.00	0.92	1.48	4.09	8.98
Debt to Market Cap	<0.01	0.26	0.33	0.06	1.35
Interest Debt Per Share	0.66	20.38	17.90	3.60	14.26
Net Debt to EBITDA	18.60	-9.12	-7.71	-18.94	-27.11
Profitability Margins
Gross Profit Margin	0.00%	75.45%	82.11%	94.02%	96.97%
EBIT Margin	-205.27%	22.70%	26.56%	24.45%	27.24%
EBITDA Margin	-205.27%	26.21%	30.36%	28.77%	31.28%
Operating Profit Margin	-205.27%	22.70%	26.56%	24.45%	27.24%
Pretax Profit Margin	-205.27%	22.70%	26.56%	24.45%	27.24%
Net Profit Margin	-205.27%	17.97%	21.07%	19.42%	21.75%
Continuous Operations Profit Margin	64.53%	17.97%	21.07%	19.42%	21.75%
Net Income Per EBT	100.00%	79.15%	79.35%	79.43%	79.83%
EBT Per EBIT	100.00%	100.00%	100.00%	100.00%	100.00%
Return on Assets (ROA)	-1.08%	0.99%	1.16%	0.91%	0.82%
Return on Equity (ROE)	-4.63%	12.08%	14.46%	4.27%	9.00%
Return on Capital Employed (ROCE)	7.33%	11.22%	12.83%	3.45%	7.61%
Return on Invested Capital (ROIC)	-7.44%	8.88%	10.18%	2.74%	6.08%
Return on Tangible Assets	-1.11%	1.02%	1.19%	0.94%	0.83%
Earnings Yield	-10.20%	10.46%	14.93%	13.47%	32.01%
Efficiency Ratios
Receivables Turnover	1.13	15.41	16.15	13.75	17.86
Payables Turnover	0.00	16.18	14.02	6.09	13.79
Inventory Turnover	0.00	0.00	0.00	>-0.01	0.00
Fixed Asset Turnover	0.63	1.96	1.86	4.85	1.70
Asset Turnover	<0.01	0.06	0.05	0.05	0.04
Working Capital Turnover Ratio	0.00	-0.08	-0.11	-0.11	-0.09
Cash Conversion Cycle	321.74	1.12	-3.43	-42.39K	-6.03
Days of Sales Outstanding	321.74	23.68	22.60	26.55	20.44
Days of Inventory Outstanding	0.00	0.00	0.00	-42.36K	0.00
Days of Payables Outstanding	0.00	22.56	26.03	59.95	26.47
Operating Cycle	321.74	23.68	22.60	-42.33K	20.44
Cash Flow Ratios
Operating Cash Flow Per Share	0.00	5.52	6.40	5.80	7.21
Free Cash Flow Per Share	0.00	4.57	6.22	5.47	6.38
CapEx Per Share	0.00	0.95	0.18	0.34	0.83
Free Cash Flow to Operating Cash Flow	0.00	0.83	0.97	0.94	0.88
Dividend Paid and CapEx Coverage Ratio	0.00	4.00	10.86	8.13	6.08
Capital Expenditure Coverage Ratio	0.00	5.80	35.99	17.20	8.69
Operating Cash Flow Coverage Ratio	0.00	0.42	0.49	2.36	0.52
Operating Cash Flow to Sales Ratio	0.00	0.19	0.23	0.30	0.48
Free Cash Flow Yield	0.00%	8.94%	15.96%	19.88%	62.44%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	-9.80	9.56	6.70	7.42	3.12
Price-to-Sales (P/S) Ratio	20.26	1.72	1.41	1.44	0.68
Price-to-Book (P/B) Ratio	0.45	1.15	0.97	0.32	0.28
Price-to-Free Cash Flow (P/FCF) Ratio	0.00	11.19	6.27	5.03	1.60
Price-to-Operating Cash Flow Ratio	0.00	9.26	6.09	4.74	1.42
Price-to-Earnings Growth (PEG) Ratio	-0.03	3.00	0.19	0.05	-0.13
Price-to-Fair Value	0.45	1.15	0.97	0.32	0.28
Enterprise Value Multiple	8.73	-2.57	-3.06	-13.93	-24.93
Enterprise Value	-75.26M	-38.44M	-49.19M	-151.82M	-233.98M
EV to EBITDA	8.73	-2.57	-3.06	-13.93	-24.93
EV to Sales	-17.91	-0.67	-0.93	-4.01	-7.80
EV to Free Cash Flow	0.00	-4.39	-4.12	-13.99	-18.39
EV to Operating Cash Flow	0.00	-3.63	-4.01	-13.17	-16.27
Tangible Book Value Per Share	91.28	32.26	27.88	74.36	32.34
Shareholders’ Equity Per Share	104.19	44.30	40.28	86.69	36.34
Tax and Other Ratios
Effective Tax Rate	0.00	0.21	0.21	0.21	0.20
Revenue Per Share	2.35	29.77	27.64	19.07	15.04
Net Income Per Share	-4.82	5.35	5.82	3.70	3.27
Tax Burden	1.00	0.79	0.79	0.79	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	0.00	0.00	0.00	0.00	0.00
Stock-Based Compensation to Revenue	0.00	0.00	0.00	0.00	0.00
Income Quality	0.00	1.03	1.10	1.57	2.20

Citizens Bancshares (CZBS) Ratios

Citizens Bancshares Ratios