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Citizens Financial Services, Inc. CZFS Allowance for credit losses

Allowance for credit losses at other companies

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Citizens Financial Services, Inc. logo
Citizens Financial Services, Inc.CZFS
$5.44M-0.2%
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Other financials

Income statement

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Revenue$29.7M+8.8%
Net income$10.2M+20.4%
EPS (diluted)$2.12+20.5%

Balance sheet

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Cash & equivalents$39.4M-20.3%
Total debt$394.0M+25.8%
Total equity$352.8M+12.5%
Total assets$3.2B+7.6%

Cash flow

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Operating cash flow$18.0M+64.6%
CapEx$287.0K-42.0%
Free cash flow$17.9M+72.7%

Valuation

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Market cap$394.51M+56.6%
Enterprise value$749.1M+45.3%
P/E9.6×+1.6×
P/S3.3×+0.9×

Profitability

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Net margin34.8%+4.7pp
FCF margin37%+8.8pp

Returns & leverage

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Return on equity12.3%+1.8pp
Debt / equity1.1×+0.1×

Where this comes from

Reported directly by Citizens Financial Services, Inc. in its filing.

Tagged under the XBRL concept us-gaap:DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses.

The source filing: Citizens Financial Services, Inc.’s 10-K, filed March 12, 2026.

Filed
Mar 12, 2026, 6:04 AM EDT
Fiscal year
FY2025
Accession
0001140361-26-009103
Line item20252024
Deferred tax assets:
Allowance for credit losses$5,439$5,449
Deferred compensation704648
Allowance for losses on available-for-sale securities112130
Interest on non-accrual loans1,8861,588
Incentive plan accruals684682
Other real estate owned1616
Unrealized losses on available-for-sale securities3,7337,061

ITEM 8 - FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

FAQ

What is Citizens Financial Services, Inc.'s allowance for credit losses?
Citizens Financial Services, Inc. (CZFS) reported allowance for credit losses of $5.44M in Q4 2025.
How has Citizens Financial Services, Inc.'s allowance for credit losses changed year-over-year?
Citizens Financial Services, Inc.'s allowance for credit losses decreased by 0.2% year-over-year, from $5.45M to $5.44M.
What is the long-term trend for Citizens Financial Services, Inc.'s allowance for credit losses?
Over 5 years (2020 to 2025), Citizens Financial Services, Inc.'s allowance for credit losses has grown at a 1.2% compound annual growth rate (CAGR), from $5.14M to $5.44M.
What does allowance for credit losses mean?
Allowance for credit losses as reported by Citizens Financial Services, Inc. Common Stock.

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