Citizens Holding Company (CIZN) — Working Capital to Net Assets Ratio
Citizens Holding Company (CIZN) has a Working Capital to Net Assets ratio of -148.5% as of June 2026. Working capital of $-103.53 Million (current assets of $23.23 Million minus current liabilities of $126.75 Million) is measured against net assets of $69.69 Million. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Citizens Holding Company Working Capital to Net Assets (1998–2025)
This chart shows how Citizens Holding Company's Working Capital to Net Assets ratio has evolved across 28 annual periods from 1998 to 2025. As of June 2026, the ratio stands at -148.5%, reflecting working capital of $-103.53 Million against net assets of $69.69 Million USD. Explore investment intensity of Citizens Holding Company to see how much of total assets are deployed in long-term investments.
Annual Working Capital to Net Assets for Citizens Holding Company (1998–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for Citizens Holding Company from 1998 to 2025, covering 28 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For the complete balance sheet picture, see Citizens Holding Company asset portfolio.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | -3.4% | $-2.09 Million | $62.13 Million | $72.13 Million | $74.22 Million | ▲ +2418.4 pp |
| 2024 | -2421.8% | $-1.16 Billion | $48.09 Million | $48.91 Million | $1.21 Billion | ▼ -3025.6 pp |
| 2023 | 603.8% | $258.26 Million | $42.77 Million | $277.50 Million | $19.24 Million | ▲ +3263.4 pp |
| 2022 | -2659.6% | $-1.04 Billion | $39.02 Million | $234.78 Million | $1.27 Billion | ▼ -2161.3 pp |
| 2021 | -498.3% | $-527.74 Million | $105.90 Million | $715.24 Million | $1.24 Billion | ▼ -1085.1 pp |
| 2020 | 586.8% | $701.52 Million | $119.55 Million | $727.04 Million | $25.52 Million | ▲ +1054.4 pp |
| 2019 | -467.6% | $-527.48 Million | $112.80 Million | $543.06 Million | $1.07 Billion | ▼ -1027.0 pp |
| 2018 | 559.4% | $469.11 Million | $83.87 Million | $469.58 Million | $470.71K | ▼ -25.5 pp |
| 2017 | 584.8% | $517.29 Million | $88.45 Million | $528.99 Million | $11.70 Million | ▼ -86.4 pp |
| 2016 | 671.2% | $570.94 Million | $85.06 Million | $571.14 Million | $199.37K | ▲ +291.4 pp |
| 2015 | 379.8% | $328.23 Million | $86.42 Million | $328.41 Million | $180.00K | ▲ +1043.4 pp |
| 2014 | -663.6% | $-543.21 Million | $81.86 Million | $267.50 Million | $810.71 Million | ▼ -1295.6 pp |
| 2013 | 632.0% | $418.83 Million | $66.27 Million | $419.03 Million | $199.51K | ▲ +916.5 pp |
| 2012 | -284.5% | $-252.81 Million | $88.87 Million | $463.36 Million | $716.18 Million | ▼ -335.0 pp |
| 2011 | 50.5% | $43.47 Million | $86.08 Million | $43.84 Million | $372.37K | ▲ +21.1 pp |
| 2010 | 29.4% | $22.40 Million | $76.30 Million | $22.94 Million | $538.88K | ▲ +912.4 pp |
| 2009 | -883.0% | $-658.69 Million | $74.60 Million | $26.65 Million | $685.33 Million | ▼ -931.7 pp |
| 2008 | 48.7% | $34.75 Million | $71.40 Million | $36.11 Million | $1.37 Million | ▲ +721.6 pp |
| 2007 | -673.0% | $-458.90 Million | $68.19 Million | $24.45 Million | $483.35 Million | ▼ -37.5 pp |
| 2006 | -635.5% | $-452.14 Million | $71.15 Million | $20.86 Million | $473.00 Million | ▲ +46.9 pp |
| 2005 | -682.4% | $-444.46 Million | $65.13 Million | $31.75 Million | $476.21 Million | ▲ +52.4 pp |
| 2004 | -734.8% | $-453.04 Million | $61.66 Million | $22.04 Million | $475.08 Million | ▲ +19.3 pp |
| 2003 | -754.0% | $-436.48 Million | $57.89 Million | $19.41 Million | $455.88 Million | ▲ +31.1 pp |
| 2002 | -785.2% | $-433.08 Million | $55.16 Million | $25.25 Million | $458.33 Million | ▼ -55.5 pp |
| 2001 | -729.6% | $-353.10 Million | $48.39 Million | $22.26 Million | $375.35 Million | ▼ -21.4 pp |
| 2000 | -708.2% | $-317.50 Million | $44.83 Million | $16.00 Million | $333.51 Million | ▲ +70.6 pp |
| 1999 | -778.8% | $-302.23 Million | $38.81 Million | $17.18 Million | $319.40 Million | ▼ -83.2 pp |
| 1998 | -695.6% | $-263.31 Million | $37.85 Million | $18.93 Million | $282.24 Million | — |