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Community Financial System CBU Employee Benefit Services — Occupancy Net

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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:OccupancyNet.

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
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
Other segment items (c)7,5562,125449
Segment adjusted income before income taxes$61,688$13,841$2,005$$80,976

Item 1. Financial Statements (Unaudited)

FAQ

What is Community Financial System's employee benefit services — occupancy net?
Community Financial System (CBU) reported employee benefit services — occupancy net of $987K in Q2 2026.
How has Community Financial System's employee benefit services — occupancy net changed year-over-year?
Community Financial System's employee benefit services — occupancy net increased by 12.0% year-over-year, from $881K to $987K.
What is the long-term trend for Community Financial System's employee benefit services — occupancy net?
Over 3 years (2022 to 2025), Community Financial System's employee benefit services — occupancy net has grown at a -0.6% compound annual growth rate (CAGR), from $3.84M to $3.77M.
What does employee benefit services — occupancy net mean?
This represents the net costs associated with physical office space, facilities, and utilities required to support the segment's operations. It is a measure of the fixed overhead burden required to maintain a physical presence for service delivery. Tracking this helps evaluate the segment's real estate footprint efficiency.

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