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Goodwill impairment at other companies

CNB Financial logo
CNB FinancialCCNE
$0
Midland States Bancorp logo
Midland States BancorpMSBI
$0-100%

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$390.03M+44.7%
Enterprise value$744.63M+39.6%
P/E9.5×+1.0×
P/S3.3×+0.7×

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:GoodwillImpairmentLoss.

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

On an annual basis, the Company evaluated its goodwill for impairment. When management determines that a quantitative assessment of impairment is necessary, a calculation of the fair value of the reporting unit is completed and compared to its carrying amount. If the fair value exceeds the carrying amount, no impairment is present. If the carrying of the reporting unit exceeds its calculated fair value and impairment loss is recognized equal to the difference between fair value and carrying value. The Company may also perform a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. During 2025, management’s approach to goodwill impairment was a quantitative assessment. During 2024 and 2023, the assessments were qualitative. Based on the fair value of the reporting unit, no impairment of goodwill was recognized in 2025, 2024 or 2023.

ITEM 8 - FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

FAQ

What is Citizens Financial Services, Inc.'s goodwill impairment?
Citizens Financial Services, Inc. (CZFS) reported goodwill impairment of $0 in Q4 2025.
What does goodwill impairment mean?
Write-down of goodwill carrying value when a reporting unit's fair value falls below its book value, indicating that past acquisitions have lost value.

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