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Citizens Financial Services, Inc. CZFS Allowance for Credit Losses on Financing Receivables - Individually Evaluated

Allowance for Credit Losses on Financing Receivables - Individually Evaluated at other companies

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Other financials

Income statement

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Revenue$29.8M+12.8%
Net income$10.4M+36.2%
EPS (diluted)$2.16+35.8%

Balance sheet

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Cash & equivalents$33.1M-10.0%
Total debt$198.7M-34.2%
Total equity$343.6M+11.4%
Total assets$3.0B+0.3%

Cash flow

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Operating cash flow$18.0M+64.6%
CapEx$125.0K-78.6%
Free cash flow$17.9M+72.7%

Valuation

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Market cap$341.1M+26.0%
Enterprise value$506.74M-5.4%
P/E8.7×-0.9×
P/S+0.3×

Profitability

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Net margin34%+6.2pp
FCF margin37%+8.8pp

Returns & leverage

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Return on equity12.1%+2.4pp
Debt / equity0.6×-0.4×

Where this comes from

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

Tagged under the XBRL concept us-gaap:FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1.

The official record: Citizens Financial Services, Inc.’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Citizens Financial Services, Inc.'s allowance for credit losses on financing receivables - individually evaluated?
Citizens Financial Services, Inc. (CZFS) reported allowance for credit losses on financing receivables - individually evaluated of $1.86M in Q1 2026.
How has Citizens Financial Services, Inc.'s allowance for credit losses on financing receivables - individually evaluated changed year-over-year?
Citizens Financial Services, Inc.'s allowance for credit losses on financing receivables - individually evaluated increased by 16.2% year-over-year, from $1.6M to $1.86M.
What is the long-term trend for Citizens Financial Services, Inc.'s allowance for credit losses on financing receivables - individually evaluated?
Over 5 years (2020 to 2025), Citizens Financial Services, Inc.'s allowance for credit losses on financing receivables - individually evaluated has grown at a 30.3% compound annual growth rate (CAGR), from $510K to $1.91M.
What does allowance for credit losses on financing receivables - individually evaluated mean?
This is the specific valuation allowance allocated to individual financing receivables that have been identified as impaired or requiring specific credit loss assessment. It reflects management's estimate of the shortfall in recovery for high-risk or non-performing loans. A higher balance indicates a greater concentration of identified credit issues within the loan portfolio.