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Citizens Financial Services, Inc. CZFS Impairment of intangible assets

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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:ImpairmentOfIntangibleAssetsExcludingGoodwill.

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

The Company accounts for the MSRs under the amortization method. The mortgage servicing rights are initially recorded at fair value and amortized in proportion to the estimated expected future net servicing income generated from servicing the loan. The mortgage servicing rights are evaluated for impairment by estimating the fair value of the mortgage servicing rights and comparing that value to the carrying amount. The Company obtains a third-party valuation to assist with estimating the fair value of the MSRs. A valuation allowance would be established if the carrying amount of these mortgage servicing rights exceeds fair value. There was no impairment recognized in 2025, 2024 or 2023.

ITEM 8 - FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

FAQ

What is Citizens Financial Services, Inc.'s impairment of intangible assets?
Citizens Financial Services, Inc. (CZFS) reported impairment of intangible assets of $0 in Q4 2025.
What does impairment of intangible assets mean?
Impairment of intangible assets as reported by Citizens Financial Services, Inc. Common Stock.

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