CFFI C & F FINANCIAL CORP

Nasdaq State Commercial Banks VA CIK: 0000913341
AI RATING
SELL
78% Confidence

Investment Thesis

CFFI exhibits deteriorating fundamentals with negative operating cash flow (-$7.6M) despite positive net income, suggesting earnings quality concerns or working capital stress. The interest coverage ratio of 0.9x indicates the company cannot cover interest payments from operating income, while extremely weak returns (ROE 2.5%, ROA 0.2%) signal inefficient capital deployment in a declining revenue environment (-7.0% YoY).

Strengths

  • + Solid operating margin of 23.0% indicates core business pricing power
  • + Moderate leverage with debt-to-equity of 0.50x provides some financial flexibility
  • + Strong insider trading activity (23 Form 4 filings in 90 days) suggests management confidence

Risks

  • ! Negative operating cash flow (-$7.6M) contradicts reported profitability, indicating cash generation deterioration or working capital issues
  • ! Interest coverage of 0.9x is below 1.0x threshold, signaling difficulty servicing debt from operating income
  • ! Critically weak returns with ROE of 2.5% and ROA of 0.2% show capital is not generating adequate returns for shareholders
  • ! Revenue declining 7.0% YoY while net income margins compress, suggesting operational headwinds

Key Metrics to Watch

Financial Metrics

Revenue
36.3M
Net Income
6.7M
EPS (Diluted)
$2.08
Free Cash Flow
-7.9M
Total Assets
2.8B
Cash
77.4M

Profitability Ratios

Gross Margin N/A
Operating Margin 23.0%
Net Margin 18.6%
ROE 2.5%
ROA 0.2%
FCF Margin -21.8%

Balance Sheet & Liquidity

Current Ratio
N/A
Quick Ratio
N/A
Debt/Equity
0.50x
Debt/Assets
90.5%
Interest Coverage
0.87x
Long-term Debt
133.0M
Disclaimer: This analysis is generated by AI based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: 2026-05-12T06:13:20.040877 | Data as of: 2026-03-31 | Powered by Claude AI