CCS Century Communities, Inc.

Overview and Growth

In fiscal 2025, Century Communities, Inc. recorded $4.12B of revenue, net income of $147.60M, and an operating cash inflow of $153.08M. The $4.12B revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. The top line contracted 6.4% from $4.40B in fiscal 2024; this top-line contraction left the company with a smaller revenue base. The company reported diluted EPS of $4.86, adding a shareholder-level measure to the absolute income figures considered below. The per-share result recorded a 53.3% decrease from fiscal 2024 diluted EPS of $10.40. Diluted shares averaged 30.36M; this is the reported share base over which the company’s diluted per-share earnings were spread. Total assets stood at $4.46B, showing the scale of resources supporting revenue, earnings, liquidity, and financing. Asset turnover was 0.92x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

After all reported below-operating-line items, the company recorded net income of $147.60M for the fiscal year. The final earnings result represented 3.6% of revenue, connecting the absolute net income figure with the company’s top-line scale. The earnings statement records $194.41M of pretax income, the profit base against which the reported tax provision can be assessed. Pretax income represented 4.7% of revenue, placing earnings before tax in the context of the company’s operating scale. The reported income-tax provision was $46.81M, the amount recognized between pretax income and the final net-income result. The effective relationship between income tax and positive pretax income was 24.1%, without assuming a statutory-rate comparison. The relationship between net income and period-end equity was 5.7%, indicating the profitability achieved on book capital. Net income represented 3.3% of period-end assets, placing the company’s bottom-line result against the total resource base employed. Current net income of $147.60M was below fiscal 2024 net income of $333.82M, showing the direction of the bottom-line change.

Liquidity and Capital Structure

At period end, the $4.46B asset base was financed through $1.87B of liabilities and $2.59B of equity. The company held $109.44M in cash and equivalents, a narrower liquidity measure than total current assets. The equity-to-assets relationship was 58.1%, placing book capital against the total resource base. The liabilities-to-assets relationship was 41.9%, placing reported obligations against the full positive asset balance. Measured against total assets, cash and equivalents represented 2.5%, a balance-sheet composition measure rather than a liquidity forecast. The asset base changed 1.6% from $4.53B in fiscal 2024, leaving current total assets lower year over year. Book equity was 1.1% lower than fiscal 2024 equity of $2.62B, showing how shareholder capital changed year over year. Cash and equivalents were 27.0% lower than fiscal 2024 cash of $150.00M, showing the year-over-year change in liquid resources.

Cash Flow and Earnings Quality

The company reported $153.08M of operating cash flow, a cash inflow that shows the cash generated by operations. Operating cash flow equaled 1.04x of net income, showing how strongly accounting earnings converted into cash from operations. The cash-flow statement records $28.77M of capital expenditures, the investment amount considered after operating cash generation. Relative to operating cash flow, capital expenditures measured 18.8%, connecting investment intensity with the company’s cash-generation base. After capital spending, free cash flow was $124.31M, leaving cash available for debt reduction, shareholder returns, or further investment. Relative to revenue, free cash flow equaled 3.0%, showing how much sales converted into cash after investment. Measured against total assets, free cash flow represented 2.8%, showing the cash productivity of the company’s assets. Compared with $125.69M in fiscal 2024, current operating cash flow of $153.08M was above the prior result.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.