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

Summit Midstream Corp is the larger business by last-quarter revenue ($142.3M vs $72.1M, roughly 2.0× CITIZENS, INC.). CITIZENS, INC. runs the higher net margin — 10.2% vs -5.1%, a 15.3% gap on every dollar of revenue. Summit Midstream Corp produced more free cash flow last quarter ($34.5M vs $17.5M).

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.

Summit Midstream Corp is a North American midstream energy firm serving upstream oil and gas producers. It runs natural gas and crude gathering pipelines, compression facilities, and produced water handling services, with assets across key US onshore resource basins.

CIA vs SMC — Head-to-Head

Bigger by revenue
SMC
SMC
2.0× larger
SMC
$142.3M
$72.1M
CIA
Higher net margin
CIA
CIA
15.3% more per $
CIA
10.2%
-5.1%
SMC
More free cash flow
SMC
SMC
$17.0M more FCF
SMC
$34.5M
$17.5M
CIA

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
CIA
CIA
SMC
SMC
Revenue
$72.1M
$142.3M
Net Profit
$7.3M
$-7.3M
Gross Margin
72.1%
Operating Margin
10.9%
-5.5%
Net Margin
10.2%
-5.1%
Revenue YoY
13.5%
Net Profit YoY
102.7%
EPS (diluted)
$-0.66

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
SMC
SMC
Q4 25
$72.1M
$142.3M
Q3 25
$62.8M
$146.9M
Q2 25
$65.1M
$140.2M
Q1 25
$55.7M
$132.7M
Q4 24
$63.5M
Q3 24
$61.7M
$102.4M
Q2 24
$62.1M
Q1 24
$57.7M
Net Profit
CIA
CIA
SMC
SMC
Q4 25
$7.3M
$-7.3M
Q3 25
$2.4M
$-1.6M
Q2 25
$6.5M
$-8.0M
Q1 25
$-1.6M
$2.0M
Q4 24
$3.6M
Q3 24
$2.8M
$-204.9M
Q2 24
$4.0M
Q1 24
$4.5M
Gross Margin
CIA
CIA
SMC
SMC
Q4 25
72.1%
Q3 25
74.0%
Q2 25
74.4%
Q1 25
73.3%
Q4 24
Q3 24
72.4%
Q2 24
Q1 24
Operating Margin
CIA
CIA
SMC
SMC
Q4 25
10.9%
-5.5%
Q3 25
7.1%
3.8%
Q2 25
10.6%
-3.6%
Q1 25
-3.2%
3.7%
Q4 24
5.9%
Q3 24
4.9%
-53.7%
Q2 24
5.3%
Q1 24
8.5%
Net Margin
CIA
CIA
SMC
SMC
Q4 25
10.2%
-5.1%
Q3 25
3.8%
-1.1%
Q2 25
9.9%
-5.7%
Q1 25
-2.9%
1.5%
Q4 24
5.7%
Q3 24
4.5%
-200.1%
Q2 24
6.4%
Q1 24
7.9%
EPS (diluted)
CIA
CIA
SMC
SMC
Q4 25
$-0.66
Q3 25
$-0.13
Q2 25
$-0.66
Q1 25
$-0.16
Q4 24
Q3 24
$-19.25
Q2 24
Q1 24

Balance Sheet & Financial Strength

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

Metric
CIA
CIA
SMC
SMC
Cash + ST InvestmentsLiquidity on hand
$23.0M
$9.3M
Total DebtLower is stronger
$1.0B
Stockholders' EquityBook value
$235.0M
$546.2M
Total Assets
$1.8B
$2.4B
Debt / EquityLower = less leverage
1.91×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CIA
CIA
SMC
SMC
Q4 25
$23.0M
$9.3M
Q3 25
$23.1M
$24.6M
Q2 25
$22.7M
$20.9M
Q1 25
$18.4M
$26.2M
Q4 24
$29.3M
Q3 24
$32.4M
$17.8M
Q2 24
$26.3M
Q1 24
$23.2M
Total Debt
CIA
CIA
SMC
SMC
Q4 25
$1.0B
Q3 25
$1.1B
Q2 25
$1.1B
Q1 25
$1.1B
Q4 24
Q3 24
$957.0M
Q2 24
Q1 24
Stockholders' Equity
CIA
CIA
SMC
SMC
Q4 25
$235.0M
$546.2M
Q3 25
$225.6M
$551.9M
Q2 25
$229.0M
$552.0M
Q1 25
$218.1M
$558.1M
Q4 24
$210.4M
Q3 24
$207.6M
$651.5M
Q2 24
$191.5M
Q1 24
$195.2M
Total Assets
CIA
CIA
SMC
SMC
Q4 25
$1.8B
$2.4B
Q3 25
$1.7B
$2.4B
Q2 25
$1.7B
$2.4B
Q1 25
$1.7B
$2.4B
Q4 24
$1.7B
Q3 24
$1.7B
$2.0B
Q2 24
$1.7B
Q1 24
$1.7B
Debt / Equity
CIA
CIA
SMC
SMC
Q4 25
1.91×
Q3 25
1.96×
Q2 25
1.95×
Q1 25
1.94×
Q4 24
Q3 24
1.47×
Q2 24
Q1 24

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
SMC
SMC
Operating Cash FlowLast quarter
$18.0M
$53.7M
Free Cash FlowOCF − Capex
$17.5M
$34.5M
FCF MarginFCF / Revenue
24.3%
24.3%
Capex IntensityCapex / Revenue
0.6%
13.4%
Cash ConversionOCF / Net Profit
2.45×
TTM Free Cash FlowTrailing 4 quarters
$26.1M
$44.6M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
CIA
CIA
SMC
SMC
Q4 25
$18.0M
$53.7M
Q3 25
$4.7M
$26.7M
Q2 25
$3.5M
$37.2M
Q1 25
$748.0K
$16.0M
Q4 24
$31.9M
Q3 24
$9.7M
Q2 24
$4.6M
Q1 24
$6.8M
Free Cash Flow
CIA
CIA
SMC
SMC
Q4 25
$17.5M
$34.5M
Q3 25
$4.6M
$3.8M
Q2 25
$3.3M
$10.8M
Q1 25
$641.0K
$-4.6M
Q4 24
$31.3M
Q3 24
$9.3M
Q2 24
$4.5M
Q1 24
$6.7M
FCF Margin
CIA
CIA
SMC
SMC
Q4 25
24.3%
24.3%
Q3 25
7.3%
2.6%
Q2 25
5.1%
7.7%
Q1 25
1.2%
-3.4%
Q4 24
49.2%
Q3 24
15.1%
Q2 24
7.2%
Q1 24
11.7%
Capex Intensity
CIA
CIA
SMC
SMC
Q4 25
0.6%
13.4%
Q3 25
0.1%
15.6%
Q2 25
0.3%
18.8%
Q1 25
0.2%
15.5%
Q4 24
1.0%
Q3 24
0.6%
Q2 24
0.2%
Q1 24
0.1%
Cash Conversion
CIA
CIA
SMC
SMC
Q4 25
2.45×
Q3 25
1.93×
Q2 25
0.54×
Q1 25
7.89×
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.

SMC
SMC

Rockies Segment$86.2M61%
Mid Con Barnett Shale Segment$39.4M28%
Piceance Basin Segment$15.8M11%

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