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Side-by-side financial comparison of CITIZENS, INC. (CIA) and Shimmick Corp (SHIM). Click either name above to swap in a different company.

Shimmick Corp is the larger business by last-quarter revenue ($141.9M vs $72.1M, roughly 2.0× CITIZENS, INC.). CITIZENS, INC. runs the higher net margin — 10.2% vs -3.1%, a 13.3% gap on every dollar of revenue. CITIZENS, INC. produced more free cash flow last quarter ($17.5M vs $-28.7M). Over the past eight quarters, CITIZENS, INC.'s revenue compounded faster (11.7% CAGR vs -10.1%).

Citizen Watch Co., Ltd. , also known as the Citizen Group, is an electronics company primarily known for its watches and is the core company of a Japanese global corporate group based in Nishitokyo, Tokyo, Japan. In addition to Citizen brand watches, it is the parent of American watch company Bulova. Beyond watches, Citizen also manufactures calculators, printers, health care devices, and precision CNC machining equipment.

Shimmick Corp is a U.S.-based heavy civil construction firm specializing in building and upgrading critical public infrastructure, including water facilities, transportation systems, dams, and environmental remediation projects. It primarily serves federal, state, and local government clients across North America, delivering complex large-scale construction solutions for public sector segments.

CIA vs SHIM — Head-to-Head

Bigger by revenue
SHIM
SHIM
2.0× larger
SHIM
$141.9M
$72.1M
CIA
Higher net margin
CIA
CIA
13.3% more per $
CIA
10.2%
-3.1%
SHIM
More free cash flow
CIA
CIA
$46.3M more FCF
CIA
$17.5M
$-28.7M
SHIM
Faster 2-yr revenue CAGR
CIA
CIA
Annualised
CIA
11.7%
-10.1%
SHIM

Income Statement — Q4 FY2025 vs Q3 FY2025

Metric
CIA
CIA
SHIM
SHIM
Revenue
$72.1M
$141.9M
Net Profit
$7.3M
$-4.4M
Gross Margin
7.6%
Operating Margin
10.9%
-2.2%
Net Margin
10.2%
-3.1%
Revenue YoY
13.5%
Net Profit YoY
102.7%
EPS (diluted)
$-0.12

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
CIA
CIA
SHIM
SHIM
Q4 25
$72.1M
$141.9M
Q3 25
$62.8M
$128.4M
Q2 25
$65.1M
$122.1M
Q1 25
$55.7M
$103.6M
Q4 24
$63.5M
Q3 24
$61.7M
$166.0M
Q2 24
$62.1M
$90.6M
Q1 24
$57.7M
$120.0M
Net Profit
CIA
CIA
SHIM
SHIM
Q4 25
$7.3M
$-4.4M
Q3 25
$2.4M
$-8.5M
Q2 25
$6.5M
$-9.8M
Q1 25
$-1.6M
$-38.5M
Q4 24
$3.6M
Q3 24
$2.8M
$-1.6M
Q2 24
$4.0M
$-51.4M
Q1 24
$4.5M
$-33.3M
Gross Margin
CIA
CIA
SHIM
SHIM
Q4 25
7.6%
Q3 25
6.3%
Q2 25
3.8%
Q1 25
-20.1%
Q4 24
Q3 24
7.3%
Q2 24
-34.4%
Q1 24
-13.2%
Operating Margin
CIA
CIA
SHIM
SHIM
Q4 25
10.9%
-2.2%
Q3 25
7.1%
-5.5%
Q2 25
10.6%
-7.3%
Q1 25
-3.2%
-39.3%
Q4 24
5.9%
Q3 24
4.9%
0.7%
Q2 24
5.3%
-53.0%
Q1 24
8.5%
-26.5%
Net Margin
CIA
CIA
SHIM
SHIM
Q4 25
10.2%
-3.1%
Q3 25
3.8%
-6.6%
Q2 25
9.9%
-8.0%
Q1 25
-2.9%
-37.1%
Q4 24
5.7%
Q3 24
4.5%
-0.9%
Q2 24
6.4%
-56.7%
Q1 24
7.9%
-27.8%
EPS (diluted)
CIA
CIA
SHIM
SHIM
Q4 25
$-0.12
Q3 25
$-0.25
Q2 25
$-0.28
Q1 25
$-0.92
Q4 24
Q3 24
$-0.05
Q2 24
$-1.83
Q1 24
$-1.30

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
CIA
CIA
SHIM
SHIM
Cash + ST InvestmentsLiquidity on hand
$23.0M
$17.6M
Total DebtLower is stronger
$57.5M
Stockholders' EquityBook value
$235.0M
$-52.7M
Total Assets
$1.8B
$218.5M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CIA
CIA
SHIM
SHIM
Q4 25
$23.0M
$17.6M
Q3 25
$23.1M
$21.4M
Q2 25
$22.7M
$16.3M
Q1 25
$18.4M
$33.7M
Q4 24
$29.3M
Q3 24
$32.4M
$26.0M
Q2 24
$26.3M
$22.4M
Q1 24
$23.2M
$27.3M
Total Debt
CIA
CIA
SHIM
SHIM
Q4 25
$57.5M
Q3 25
$36.4M
Q2 25
$31.4M
Q1 25
$9.5M
Q4 24
Q3 24
$39.9M
Q2 24
Q1 24
$31.5M
Stockholders' Equity
CIA
CIA
SHIM
SHIM
Q4 25
$235.0M
$-52.7M
Q3 25
$225.6M
$-49.5M
Q2 25
$229.0M
$-42.6M
Q1 25
$218.1M
$-34.7M
Q4 24
$210.4M
Q3 24
$207.6M
$973.0K
Q2 24
$191.5M
$436.0K
Q1 24
$195.2M
$38.1M
Total Assets
CIA
CIA
SHIM
SHIM
Q4 25
$1.8B
$218.5M
Q3 25
$1.7B
$203.0M
Q2 25
$1.7B
$227.7M
Q1 25
$1.7B
$233.9M
Q4 24
$1.7B
Q3 24
$1.7B
$346.7M
Q2 24
$1.7B
$344.5M
Q1 24
$1.7B
$378.0M
Debt / Equity
CIA
CIA
SHIM
SHIM
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
41.01×
Q2 24
Q1 24
0.83×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
CIA
CIA
SHIM
SHIM
Operating Cash FlowLast quarter
$18.0M
$-23.7M
Free Cash FlowOCF − Capex
$17.5M
$-28.7M
FCF MarginFCF / Revenue
24.3%
-20.2%
Capex IntensityCapex / Revenue
0.6%
3.5%
Cash ConversionOCF / Net Profit
2.45×
TTM Free Cash FlowTrailing 4 quarters
$26.1M
$-27.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
CIA
CIA
SHIM
SHIM
Q4 25
$18.0M
$-23.7M
Q3 25
$4.7M
$-3.8M
Q2 25
$3.5M
$-38.2M
Q1 25
$748.0K
$44.9M
Q4 24
$31.9M
Q3 24
$9.7M
$12.7M
Q2 24
$4.6M
$-43.9M
Q1 24
$6.8M
$-35.0M
Free Cash Flow
CIA
CIA
SHIM
SHIM
Q4 25
$17.5M
$-28.7M
Q3 25
$4.6M
$-4.2M
Q2 25
$3.3M
$-38.7M
Q1 25
$641.0K
$44.4M
Q4 24
$31.3M
Q3 24
$9.3M
$10.3M
Q2 24
$4.5M
$-46.8M
Q1 24
$6.7M
$-39.6M
FCF Margin
CIA
CIA
SHIM
SHIM
Q4 25
24.3%
-20.2%
Q3 25
7.3%
-3.2%
Q2 25
5.1%
-31.7%
Q1 25
1.2%
42.9%
Q4 24
49.2%
Q3 24
15.1%
6.2%
Q2 24
7.2%
-51.7%
Q1 24
11.7%
-33.0%
Capex Intensity
CIA
CIA
SHIM
SHIM
Q4 25
0.6%
3.5%
Q3 25
0.1%
0.3%
Q2 25
0.3%
0.4%
Q1 25
0.2%
0.5%
Q4 24
1.0%
Q3 24
0.6%
1.4%
Q2 24
0.2%
3.3%
Q1 24
0.1%
3.8%
Cash Conversion
CIA
CIA
SHIM
SHIM
Q4 25
2.45×
Q3 25
1.93×
Q2 25
0.54×
Q1 25
Q4 24
8.81×
Q3 24
3.48×
Q2 24
1.16×
Q1 24
1.49×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

CIA
CIA

Segment breakdown not available.

SHIM
SHIM

Shimmick Projects$106.8M75%
Non Core Projects$35.1M25%

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