XML 92 R77.htm IDEA: XBRL DOCUMENT v3.8.0.1
Summarized Financial Information of Citizens Holding Company - Summarized Statements of Cash Flows Financial Information of Citizens Holding Company (Detail) - USD ($)
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Cash flows from operating activities      
Net income $ 3,703,548 $ 6,736,654 $ 7,588,901
Adjustments to reconcile net income to net cash provided by operating activities      
Stock compensation expense 210,735 186,425 117,300
(Decrease) increase in other assets (722,446) (756,689) (786,043)
Cash flows from financing activities      
Dividends paid to shareholders (4,697,056) (4,686,325) (4,540,748)
Repurchase of company stock     (390,205)
Excess tax benefit from equity grants     1,001
Proceeds from stock option exercises 92,625   27,000
Net increase (decrease) in cash and due from banks (3,725,567) 6,740,867 (7,458,040)
Citizens Holding Company [Member]      
Cash flows from operating activities      
Net income 3,703,548 6,736,654 7,588,901
Adjustments to reconcile net income to net cash provided by operating activities      
Equity in undistributed loss (earnings) of the Bank [1] 1,348,757 (2,845,152) (2,191,684)
Stock compensation expense 210,735 186,425 117,300
(Decrease) increase in other assets 265,925 (143,602) (103,168)
Net cash provided by operating activities 5,528,965 3,934,325 5,411,349
Cash flows from financing activities      
Dividends paid to shareholders (4,697,056) (4,686,325) (4,540,748)
Repurchase of company stock     (390,205)
Excess tax benefit from equity grants     1,001
Proceeds from stock option exercises 92,625   27,000
Net cash used by financing activities (4,604,431) (4,686,325) (4,902,952)
Net increase (decrease) in cash and due from banks 924,534 (752,000) 508,397
Cash, beginning of year 1,444,895 [2] 2,196,895 1,688,498
Cash, end of year $ 2,369,429 [2] $ 1,444,895 [2] $ 2,196,895
[1] Eliminates in consolidation.
[2] Fully or partially eliminates in consolidation.