Citizens & Northern Corp — Earnings Quality Grade F
CZNC · Financial Services
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 35 days, change +5 days YoY
AR growth 32.7% exceeds revenue growth 13.5%
Revenue grew 13.5% but CFFO declined -3.1%
Small-cap context: Small-cap revenue/CFFO ratio is sensitive to growth-stage working-capital draws.
Expense Quality
No material inventory
CapEx growth -0.1% vs revenue 13.5%. Normal
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = 1.37. Profits backed by cash
FCF $0.0B, FCF/NI = 1.28
Accruals ratio = -0.3%. Low accruals
Cash $0.0B covers only 25% of debt $0.2B
Balance Sheet Health
Goodwill+Intangibles $0.1B = 22% of equity. Manageable
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles surged 37% YoY
Manipulation Score
Insufficient data
Portfolio monitoring
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Altman Z-Score — Not Applicable
Citizens & Northern Corp is a financial company. Z-Score is designed for non-financial companies.
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25