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Community Financial System CBU Financing Receivable Recorded Investment Purchased Impaired

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Other financials

Income statement

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Revenue$223.2M+12.0%
Net income$61.3M+19.5%
EPS (diluted)$1.16+19.6%

Balance sheet

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Cash & equivalents$258.2M+8.8%
Total debt$598.0M+4.1%
Total equity$2.1B+10.1%
Total assets$17.8B+6.6%

Cash flow

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Operating cash flow$51.1M-4.9%
CapEx$9.7M-44.1%
Free cash flow$41.4M+13.7%

Valuation

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Market cap$3.48B+23.7%
Enterprise value$3.82B+21.3%
P/E15.2×+0.8×
P/S4.1×+0.4×

Profitability

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Net margin26.6%+1.6pp
FCF margin28.7%+3.3pp

Returns & leverage

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Return on equity11.5%+0.6pp
Debt / equity0.3×0.0×

Where this comes from

Reported directly by Community Financial System in its filing.

Tagged under the XBRL concept cbu:FinancingReceivableRecordedInvestmentPurchasedImpaired.

The source filing: Community Financial System’s 10-K, filed February 27, 2026.

Filed
Feb 27, 2026, 4:48 PM EST
Fiscal year
FY2025
Accession
0001104659-26-021651

An immaterial amount of interest income on nonaccrual loans was recognized during the years ended December 31, 2025 or 2024. For the years ended December 31, 2025 and 2024, an immaterial amount of accrued interest was written off on nonaccrual loans by reversing interest income. Approximately $1.4 million of interest income on loans that returned to accrual status in 2025 was recognized for the year ended December 31, 2025.

Item 8. Financial Statements and Supplementary Data

FAQ

What is Community Financial System's financing receivable recorded investment purchased impaired?
Community Financial System (CBU) reported financing receivable recorded investment purchased impaired of $1.4M in Q4 2025.
How has Community Financial System's financing receivable recorded investment purchased impaired changed year-over-year?
Community Financial System's financing receivable recorded investment purchased impaired decreased by 22.2% year-over-year, from $1.8M to $1.4M.
What is the long-term trend for Community Financial System's financing receivable recorded investment purchased impaired?
Over 4 years (2021 to 2025), Community Financial System's financing receivable recorded investment purchased impaired has grown at a -11.7% compound annual growth rate (CAGR), from $2.3M to $1.4M.
What does financing receivable recorded investment purchased impaired mean?
Financing Receivable Recorded Investment Purchased Impaired as reported by Community Financial System, Inc..

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