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Community Financial System CBU Financing Receivable Recorded Investment Purchased Impaired

Financing Receivable Recorded Investment Purchased Impaired at other companies

International Bancshares logo
International BancsharesIBOC
$159.45M-3.1%
Flagstar Bank
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Flagstar Bank FLG
$2.68B-18.4%
BancFirst Corporation logo
BancFirst CorporationBANF
$598.25K
BankUnited logo
BankUnitedBKU
$658K-80.6%
First BanCorp logo
First BanCorpFBP
$6.05M-9.6%
Sezzle logo
SezzleSEZL
$19.79M-3.5%

Other financials

Income statement

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Revenue$213.3M+8.7%
Net income$57.2M+15.3%
EPS (diluted)$1.08+16.1%

Balance sheet

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Cash & equivalents$572.2M+10.5%
Total debt$437.7M-25.3%
Total equity$2.0B+10.4%
Total assets$17.7B+5.8%

Cash flow

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Operating cash flow$71.6M+14.5%
CapEx$11.3M+6.7%
Free cash flow$60.3M+16.1%

Valuation

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Market cap$3.39B+2.6%

Profitability

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Net margin26.1%+1.1pp
FCF margin28.9%+3.3pp

Returns & leverage

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Return on equity11.3%+0.3pp
Debt / equity0.2×-0.1×

Where this comes from

Reported directly by Community Financial System in its filing.

Tagged under the XBRL concept cbu:FinancingReceivableRecordedInvestmentPurchasedImpaired.

The official record: Community Financial System’s 10-K, filed February 27, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

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?
Refers to the carrying amount of loans or financing receivables acquired through business combinations or portfolio purchases that exhibited evidence of credit deterioration since origination. Monitoring this balance helps investors evaluate the quality of acquired assets and the adequacy of initial credit loss allowances.