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Community Financial System CBU Employee Benefit Services — Labor And Related Expense

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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$3.44B+22.3%
Enterprise value$3.78B+20.0%
P/E15.1×+0.6×
P/S+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 us-gaap:LaborAndRelatedExpense.

The source filing: Community Financial System’s 10-Q, filed August 7, 2026.

Filed
Aug 7, 2026, 4:16 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001104659-26-092717
Line itemBanking andEmployee / BenefitInsurance
Total consolidated revenues$223,155
Less segment expenses: (b)
Provision for credit losses4,60700
Salaries and employee benefits52,00316,1828,638
Data processing and communications16,6401,254947
Occupancy and equipment12,383987412
Legal and professional fees2,5131,81288
Business development and marketing2,036159272

Item 1. Financial Statements (Unaudited)

FAQ

What is Community Financial System's employee benefit services — labor and related expense?
Community Financial System (CBU) reported employee benefit services — labor and related expense of $16.18M in Q2 2026.
How has Community Financial System's employee benefit services — labor and related expense changed year-over-year?
Community Financial System's employee benefit services — labor and related expense decreased by 2.4% year-over-year, from $16.57M to $16.18M.
What is the long-term trend for Community Financial System's employee benefit services — labor and related expense?
Over 3 years (2022 to 2025), Community Financial System's employee benefit services — labor and related expense has grown at a 7.2% compound annual growth rate (CAGR), from $52.84M to $65.08M.
What does employee benefit services — labor and related expense mean?
This encompasses all compensation, benefits, and payroll-related costs for employees dedicated to the employee benefit services segment. It is the primary driver of operating expenses for service-oriented business units. Monitoring this metric helps assess the segment's operational efficiency and the cost of human capital relative to revenue generation.

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