COMP <GO>
CZFS vs BRK-B // RETURN ON INVESTED CAPITAL (ROIC)
Citizens Financial Services Inc. (NASDAQ) VS. Berkshire Hathaway Inc. (Class B) (NYSE) • 15-METRIC TALLY: CZFS 4
— BRK-B 4
▲ RETURN ON INVESTED CAPITAL (ROIC) LEADER: BRK-B
LAST: $84.90 (+1.26%) • MKT CAP: $408.4M
roic
10.80%
LAST: $541.96 (+0.30%) • MKT CAP: $1.20T
roic
11.47%
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (CZFS VS. BRK-B)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | CZFS | BRK-B | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | — | — | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) ACTIVE | 10.80% | 11.47% | -0.67 | BRK-B | /roic <GO> |
| EV/EBITDA & P/E Valuation | — | 9.7x | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | 8.95% | 2.09% | +6.86 | CZFS | /fcf-yield <GO> |
| Operating Margin | — | 27.80% | — | TIE | /operating-margins <GO> |
| Net Profit Margin | 68.00% | 22.30% | +45.70 | CZFS | /net-margins <GO> |
| Revenue Growth (YoY) | 2.80% | 3.93% | -1.13 | BRK-B | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 2.34% | 0.00% | +2.34 | CZFS | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | — | — | — | TIE | /balance-sheet <GO> |
| Piotroski F-Score Quality | 4/9 | 4/9 | 0.00 | TIE | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | 3.55% | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 66.9 | 67.7 | -0.80 | BRK-B | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | 0.61 | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 10.4x | 24.3x | -13.94 | CZFS | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $408.4M | $1.20T | -$1.20T | BRK-B | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | CZFS REV | BRK-B REV | CZFS GROSS % | BRK-B GROSS % | CZFS FCF | BRK-B FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $9.9M | $371.44B | — | — | $36.5M | $25.04B |
| FY 2024 | $9.6M | $371.43B | — | — | $33.2M | $11.62B |
| FY 2023 | $9.0M | $364.48B | — | — | $26.5M | $29.79B |
| FY 2022 | — | $302.02B | — | — | — | $21.89B |
| FY 2021 | — | $276.19B | — | — | — | $26.15B |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
CZFS // BETA —
BRK-B // BETA 0.61