Citizens National
Financial ratios & Valuation

Historical Multiples (2014 – 2023)

2014 2015 2018 2019 2020 2021 2022 2023 TTM Median
Valuation Ratios
Price/Earnings ratio
7.8112.0211.738.979.5210.787.707.829.048.97
Price/Sales ratio
1.582.012.591.821.632.231.731.291.501.63
Price/Book Value ratio
0.700.710.910.740.550.700.780.580.670.55
Price/Cash Flow ratio
4.747.577.286.697.868.066.836.757.816.69
Price/Free Cash Flow ratio
6.448.509.007.509.938.447.467.138.287.50
Price/Earnings Growth ratio
0.15-0.39N/A0.44-0.390.700.57-0.461.800.44
Dividend Yield
1.80%1.89%1.39%1.56%1.97%1.55%1.99%2.41%2.13%1.56%
Profitability Indicator Ratios
Gross Profit Margin
100%100%100%100%100%100%90.63%100%100%100%
Operating Profit Margin
16.97%21.30%25.88%21.05%19.67%25.31%27.32%19.35%19.35%19.67%
Pretax Profit Margin
22.15%19.00%24.51%20.44%18.49%23.94%26.01%19.33%19.33%18.49%
Net Profit Margin
20.34%16.79%22.09%20.35%17.14%20.68%22.44%16.59%16.59%17.14%
Effective Tax Rate
8.18%11.65%9.86%0.46%7.30%13.62%13.72%14.13%14.13%0.46%
Return on Assets
0.94%0.62%0.88%0.94%0.63%0.69%0.86%0.76%0.76%0.76%
Return On Equity
8.96%5.91%7.81%8.27%5.85%6.49%10.18%7.42%7.90%7.90%
Return on Capital Employed
4.51%0.79%1.03%1.27%1.31%1.52%1.89%1.25%1.25%1.31%
Liquidity Ratios
Current Ratio
N/AN/AN/AN/AN/AN/AN/AN/A0.10N/A
Quick Ratio
0.0956.9310.030.430.520.520.120.100.100.52
Cash ratio
0.0256.9310.030.050.510.510.110.080.080.05
Days of Sales Outstanding
N/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
Days of Inventory outstanding
N/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
Operating Cycle
N/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
Days of Payables Outstanding
N/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
Cash Conversion Cycle
N/AN/AN/AN/AN/AN/AN/AN/AN/AN/A
Debt Ratios
Debt Ratio
0.050.050.050.040.030.020.020.020.020.03
Debt Equity Ratio
0.520.540.480.400.290.250.260.230.230.29
Long-term Debt to Capitalization
0.340.350.320.260.220.200.210.170.170.22
Total Debt to Capitalization
0.340.350.320.280.220.200.210.180.180.22
Interest Coverage Ratio
N/AN/AN/AN/AN/AN/AN/AN/A0.88N/A
Cash Flow to Debt Ratio
0.280.170.260.270.240.340.420.370.370.27
Company Equity Multiplier
9.509.438.878.799.239.3911.739.759.758.79
Cash Flow Ratios
Operating Cash Flow / Sales Ratio
0.330.260.350.270.200.270.250.190.190.20
Free Cash Flow / Operating Cash Flow Ratio
0.730.890.800.890.790.950.910.940.940.89
Cash Flow Coverage Ratio
0.280.170.260.270.240.340.420.370.370.27
Short Term Coverage Ratio
N/AN/AN/A3.41N/AN/AN/A3.563.563.41
Dividend Payout Ratio
14.11%22.77%16.41%14.02%18.81%16.74%15.40%18.87%18.87%14.02%