Citizens Bancshares Cash Flow Statement

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Net Income	11.02	10.26	11.17
Depreciation & Amortization	2.04	1.95	1.95
Gain (Loss) on Sale of Assets	-0.12	-0.03	-
Gain (Loss) on Sale of Investments	-0.26	-0	-0.12
Total Asset Writedown	-	-	0.1
Provision for Credit Losses	1.98	-0.4	-0.72
Net Decrease (Increase) in Loans Originated / Sold - Operating	-0.15	0.07	0.11
Accrued Interest Receivable	0.07	-0.42	-0.53
Change in Other Net Operating Assets	1.13	-1.38	-0.09
Other Operating Activities	0.06	0.06	0.06
Operating Cash Flow	15.39	10.56	12.27
Operating Cash Flow Growth	45.78%	-13.97%	-
Capital Expenditures	-0.86	-1.83	-0.34
Sale of Property, Plant and Equipment	0.09	0.07	1.57
Cash Acquisitions	26.14	-	-
Investment in Securities	-28.85	-24.97	-3.09
Net Decrease (Increase) in Loans Originated / Sold - Investing	-39.71	-31.8	-27.15
Other Investing Activities	0.45	-0.68	0.66
Investing Cash Flow	-42.74	-59.21	-28.35
Long-Term Debt Issued	0.9	-	-
Long-Term Debt Repaid	-	-0.91	-5.59
Net Debt Issued (Repaid)	0.9	-0.91	-5.59
Issuance of Common Stock	-	-	0.01
Repurchase of Common Stock	-	-0.65	-
Common Dividends Paid	-0.86	-0.82	-0.79
Net Increase (Decrease) in Deposit Accounts	17.23	64.55	-43.83
Financing Cash Flow	17.27	62.17	-50.2
Net Cash Flow	-10.08	13.52	-66.28
Free Cash Flow	14.54	8.73	11.93
Free Cash Flow Growth	66.48%	-26.81%	-
Free Cash Flow Margin	31.04%	20.36%	27.65%
Free Cash Flow Per Share	7.19	4.29	5.85
Cash Interest Paid	13.3	13.82	9.18
Cash Income Tax Paid	2.55	2.51	3.23

Source: S&P Capital IQ. Banks template. Financial Sources.