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.
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Citizens National's Total Liabilities for the quarter that ended in Dec. 2025 was $608.48 Mil. Citizens National's Total Assets for the quarter that ended in Dec. 2025 was $689.34 Mil.
Therefore, Citizens National's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.88.
Citizens National (OTCPK:CZNL) Liabilities-to-Assets Explanation
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
Citizens National Liabilities-to-Assets Related Terms
Citizens National Liabilities-to-Assets Historical Data
* Premium members only.
The historical data trend for Citizens National's Liabilities-to-Assets 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.
CZNL vs KLIB, JUVF, IBTN: Liabilities-to-Assets Comparison
For the Banks - Regional subindustry, Citizens National's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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 National Liabilities-to-Assets vs Banks Industry
For the Banks industry and Financial Services sector, Citizens National's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Citizens National's Liabilities-to-Assets falls into.
Citizens National Liabilities-to-Assets Calculation
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
Citizens National's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:
* 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 National (CZNL) has a Liabilities-to-Assets of 0.88 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Citizens National and its competitors.
Is Citizens National's Liabilities-to-Assets too high?
Citizens National's current Liabilities-to-Assets is 0.88. Overall, Citizens National has a GF Score™ of 45/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Citizens National's Liabilities-to-Assets compare to KLIB and JUVF?
Citizens National's Liabilities-to-Assets of 0.88 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 Liabilities-to-Assets for a Banks company?
A good Liabilities-to-Assets depends on the Banks industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Citizens National and its competitors. Citizens National's current Liabilities-to-Assets is 0.88. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Citizens National stock overvalued right now?
Based on GuruFocus' analysis, Citizens National (CZNL) is currently considered Significantly Overvalued. The stock's GF Value™ is $47.43, compared to a current price of $87.00 — trading 83.4% above its estimated fair value. The current Liabilities-to-Assets is 0.88. Citizens National's overall GF Score™ is 45/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Citizens National (CZNL), the current Liabilities-to-Assets is 0.88 as of Dec. 2025. 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 National (CZNL) Overvalued in 2026?
Based on GuruFocus' analysis, Citizens National stock appears to be overvalued.
The current stock price of $87.00 is trading 83.4% above its estimated GF Value™ of $47.43.
GuruFocus considers Citizens National to be Significantly Overvalued.
Key valuation signals for CZNL:
Liabilities-to-Assets: 0.88
GF Value™: $47.43 vs. price of $87.00 (83.4% above fair value)
No single metric tells the full story. See the CZNL stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Citizens National Corp provides banking services. The company provides all necessary banking services and products to its customers. Its deposit products are checking, savings, and term certificate accounts, and its lending products are residential mortgage, commercial, and installment loans. Substantially all loans are secured by specific items of collateral including business assets, consumer assets, and commercial and residential real estate. Commercial loans are expected to be repaid from cash flow from the operations of businesses.
45GF Score
Get the complete analysis for CZNL
Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
CZNL has been successfully added to your 
