Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Efficiency Overhead Ratio % for banks is non-interest expenses divided by revenue. It helps show how well banks control their overhead expenses. A lower Efficiency Overhead Ratio suggests that the bank is operating better.
Citizens & Northern's Efficiency Overhead Ratio % for the quarter that ended in Mar. 2026 was 61.63%
, which is higher than
0.00% for the pervious quarter ended in Dec. 2025.
Citizens & Northern's Efficiency Overhead Ratio % for the annual that ended in Dec. 2025 was 64.27%
, which is lower than
68.04% for the pervious year ended in Dec. 2024.
The historical rank and industry rank for Citizens & Northern's Efficiency Overhead Ratio % or its related term are showing as below:
CZNC's Efficiency Overhead Ratio % is not ranked *
in the Banks industry.
Industry Median: * Ranked among companies with meaningful Efficiency Overhead Ratio % only.
Citizens & Northern (NAS:CZNC) Efficiency Overhead Ratio % Explanation
Efficiency Overhead Ratio % is typically used to analyze how well a company uses its assets and liabilities. It typically calculates the turnover of receivables, the repayment of liabilities, etc. In the banking industry, Efficiency Overhead Ratio % specifically refers to non-interest expenses divided by revenue. This ratio shows how well banks control their overhead expenses and allows analysts to assess their performance.
An Efficiency Overhead Ratio lower than 50% is considered to be optimal. If the Efficiency Overhead Ratio decreases, it means the bank’s expenses are decreasing and revenues are increasing, suggesting the bank is operating better.
Citizens & Northern Efficiency Overhead Ratio % Related Terms
Citizens & Northern Efficiency Overhead Ratio % Historical Data
* Premium members only.
The historical data trend for Citizens & Northern's Efficiency Overhead Ratio % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Citizens & Northern Efficiency Overhead Ratio % Chart
CZNC vs PBFS, PLBC, FMAO: Efficiency Overhead Ratio % Comparison
For the Banks - Regional subindustry, Citizens & Northern's Efficiency Overhead Ratio %, along with its competitors' market caps and Efficiency Overhead Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Citizens & Northern (NAS:CZNC) Efficiency Overhead Ratio % Calculation
Efficiency Overhead Ratio % is calculated as
Efficiency Overhead Ratio %
=
Non-interest Expenses
/
Revenue
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Frequently Asked Questions
What does a Efficiency Overhead Ratio % of 61.63% mean?
Citizens & Northern (CZNC) has a Efficiency Overhead Ratio % of 61.63% as of Mar. 2026. Efficiency Overhead Ratio for banks is non-interest expenses divided by revenue. It helps show how well banks control their overhead expenses. View historical data on Citizens & Northern and its competitors.
Is Citizens & Northern's Efficiency Overhead Ratio % too high?
Citizens & Northern's current Efficiency Overhead Ratio % is 61.63%. Overall, Citizens & Northern has a GF Score™ of 60/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Citizens & Northern's Efficiency Overhead Ratio % compare to PBFS and PLBC?
Citizens & Northern's Efficiency Overhead Ratio % of 61.63% can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Efficiency Overhead Ratio % for a Banks company?
A good Efficiency Overhead Ratio % depends on the Banks industry context. However, Efficiency Overhead Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Efficiency Overhead Ratio % mean?
A high Efficiency Overhead Ratio % can signal that a stock is expensive relative to its fundamentals. Efficiency Overhead Ratio for banks is non-interest expenses divided by revenue. It helps show how well banks control their overhead expenses. View historical data on Citizens & Northern and its competitors. Citizens & Northern's current Efficiency Overhead Ratio % is 61.63%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citizens & Northern stock overvalued right now?
Based on GuruFocus' analysis, Citizens & Northern (CZNC) is currently considered Modestly Overvalued. The stock's GF Value™ is $21.66, compared to a current price of $25.64 — trading 18.4% above its estimated fair value. The current Efficiency Overhead Ratio % is 61.63%. Citizens & Northern's overall GF Score™ is 60/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Efficiency Overhead Ratio % calculated?
Efficiency Overhead Ratio % is calculated from a company's financial statements. For Citizens & Northern (CZNC), the current Efficiency Overhead Ratio % is 61.63% as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Citizens & Northern (CZNC) Overvalued in 2026?
Based on GuruFocus' analysis, Citizens & Northern stock appears to be overvalued.
The current stock price of $25.64 is trading 18.4% above its estimated GF Value™ of $21.66.
GuruFocus considers Citizens & Northern to be Modestly Overvalued.
Key valuation signals for CZNC:
Efficiency Overhead Ratio %: 61.63%
GF Value™: $21.66 vs. price of $25.64 (18.4% above fair value)
No single metric tells the full story. See the CZNC stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Citizens & Northern Corp is a community bank operating through its subsidiaries. It provides banking services, including deposit and loan products for personal and commercial customers. The bank also maintains a trust division that provides a wide range of financial services, such as 401(k) plans, retirement planning, estate planning, estate settlements and asset management.
60GF Score
Get the complete analysis for CZNC
Efficiency Overhead Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CZNC has been successfully added to your 
