First National (FXNC) Financial Ratios

For fiscal 2025 (fiscal year ended Dec 31, 2025), First National had a P/E ratio of 12.85 (down from 29.63), return on equity of 10.0% (up from 4.9%), debt-to-equity of 0.24 (up from 0.20) and return on assets of 0.9% (up from 0.4%). Its dividend yield was 2.52% with a payout ratio of 31.2%.

First National Financial Ratios Analysis

Valuation, profitability, leverage, and liquidity ratios

Income Statement Balance Sheet Cash Flow Ratios

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Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period ending	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021	Dec 2020
Valuation Ratios
P/E Ratio	12.85	29.63	14.15	6.39	13.82	9.27
Forward P/E	10.76	13.50	11.66	7.17	-	-
P/S Ratio	2.61	3.56	2.78	1.90	3.13	2.37
P/B Ratio	1.22	1.24	1.17	0.99	1.22	0.97
Price/Tangible Book	1.34	1.39	1.20	1.02	1.26	0.97
Price/FCF	10.87	-	9.38	4.19	20.36	5.79
Price/OCF	9.06	-	8.31	4.01	18.20	5.44
Enterprise Value Ratios
Profitability & Returns
Return on Equity (ROE)	10.04%	4.93%	8.57%	14.90%	10.26%	10.93%
Return on Assets (ROA)	0.88%	0.41%	0.69%	1.22%	0.89%	1.01%
Leverage & Solvency Ratios
Debt/Equity	0.24	0.20	0.56	0.14	0.17	0.23
Debt/FCF	2.12	-	4.45	0.58	2.78	1.38
Liquidity Ratios
Efficiency Ratios
Yield & Distribution Ratios
Earnings Yield	7.78%	3.38%	7.07%	15.66%	7.23%	10.79%
FCF Yield	9.20%	-12.36%	10.67%	23.86%	4.91%	17.27%
Dividend Yield	2.52%	2.63%	2.76%	3.27%	2.09%	3.02%
Payout Ratio	31.18%	57.97%	37.37%	19.69%	24.18%	22.66%
Buyback Yield	-29.33%	-11.02%	-0.31%	-12.60%	-13.91%	1.77%
Total Return	-26.81%	-8.39%	2.45%	-9.33%	-11.82%	4.79%

Source: Company financial statements from annual and quarterly filings. Data as of Sep 30, 2026. Data sources and methodology

Frequently Asked Questions About First National Financial Ratios

What is First National's P/E ratio?

First National's P/E ratio was 12.85 for fiscal 2025 (period ended Dec 31, 2025). It was 29.63 a year earlier.

What is First National's return on equity?

First National's return on equity (ROE) was 10.0% for fiscal 2025 (period ended Dec 31, 2025). It was 4.9% a year earlier.

What is First National's debt-to-equity ratio?

First National's debt-to-equity ratio was 0.24 for fiscal 2025 (period ended Dec 31, 2025). It was 0.20 a year earlier.

What is return on equity (ROE)?

Return on equity is net income divided by shareholders' equity. It measures how much profit a company generates from the capital its shareholders have invested. Full definition