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Citizens Financial Services, Inc. CZFS Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

Fulton Financial logo
Fulton FinancialFULT
-$190K+42.1%
Citizens & Northern logo
Citizens & NorthernCZNC
-$331K+8.1%
CTB
Community Trust BancorpCTBI
-$539K+7.7%
Civista Bancshares logo
Civista BancsharesCIVB
-$138.5K+42.4%
Farmers & Merchants Bancorp logo
Farmers & Merchants BancorpFMAO
$78K+184%
Greene County Bancorp logo
Greene County BancorpGCBC
$660K

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:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

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 accretion (amortization) of discounts and premiums, investments?
Citizens Financial Services, Inc. (CZFS) reported accretion (amortization) of discounts and premiums, investments of -$71K in Q1 2026.
How has Citizens Financial Services, Inc.'s accretion (amortization) of discounts and premiums, investments changed year-over-year?
Citizens Financial Services, Inc.'s accretion (amortization) of discounts and premiums, investments increased by 67.3% year-over-year, from -$217K to -$71K.
What is the long-term trend for Citizens Financial Services, Inc.'s accretion (amortization) of discounts and premiums, investments?
Over 4 years (2021 to 2025), Citizens Financial Services, Inc.'s accretion (amortization) of discounts and premiums, investments has grown at a -27.3% compound annual growth rate (CAGR), from -$2.22M to -$618K.
What does accretion (amortization) of discounts and premiums, investments mean?
Represents the non-cash adjustment to interest income resulting from the amortization of premiums or accretion of discounts on investment securities. This adjustment aligns the carrying value of securities with their par value over the remaining life of the instrument. It reflects the impact of market interest rate fluctuations on the yield of the bank's investment portfolio.