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Citizens CIA Compensation limitation under 162(m) and 280 (g)

Compensation limitation under 162(m) and 280 (g) at other companies

Veeva Systems logo
Veeva SystemsVEEV
$3.63M
UFP Technologies logo
UFP TechnologiesUFPT
$421.25K-13.9%
The Honest Company logo
The Honest CompanyHNST
$339.5K+43.4%
Playtika Holding Corp. logo
Playtika Holding Corp.PLTK
$1.13M+32.4%
Veeva Systems logo
Veeva SystemsVEEV
1.2%
Grid Dynamics Holdings, Inc. logo
Grid Dynamics Holdings, Inc.GDYN
$1.46M

Other financials

Income statement

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Revenue$59.7M+7.3%
Net income$2.3M+240%
EPS (diluted)$0.04+233%

Balance sheet

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Cash & equivalents$18.5M+0.9%
Total debt$7.4M-5.5%
Total equity$238.7M+9.4%
Total assets$1.7B+2.2%

Cash flow

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Operating cash flow-$323.0K-143%
CapEx$326.0K+205%
Free cash flow-$649.0K-201%

Valuation

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Market cap$300.79M+65.2%
P/E16.3×-4.5×
P/S1.2×+0.4×

Profitability

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Net margin7.1%+3.5pp
FCF margin6.3%-4.1pp

Returns & leverage

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Return on equity8.1%+3.9pp
Debt / equity0.0×

Where this comes from

Reported directly by Citizens in its filing.

Tagged under the XBRL concept cia:FederalIncomeTaxRateReconciliation162mCompensationLimitation.

The official record: Citizens’s 10-K, filed March 12, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Citizens's compensation limitation under 162(m) and 280 (g)?
Citizens (CIA) reported compensation limitation under 162(m) and 280 (g) of $18.75K in Q4 2025.
How has Citizens's compensation limitation under 162(m) and 280 (g) changed year-over-year?
Citizens's compensation limitation under 162(m) and 280 (g) increased by 3850.0% year-over-year, from -$500 to $18.75K.
What is the long-term trend for Citizens's compensation limitation under 162(m) and 280 (g)?
Over 4 years (2021 to 2025), Citizens's compensation limitation under 162(m) and 280 (g) has grown at a 37.5% compound annual growth rate (CAGR), from -$21K to $75K.
What does compensation limitation under 162(m) and 280 (g) mean?
This represents the dollar amount of executive compensation that is non-deductible for federal income tax purposes due to limitations under sections 162(m) and 280(g) of the Internal Revenue Code. It highlights the tax cost associated with executive pay packages that exceed statutory deductibility thresholds. This is a critical metric for assessing corporate governance and tax-related expense management.