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Citizens & Northern CZNC Accretion (Amortization) of Discounts and Premiums, Investments

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

Citizens Financial Services, Inc. logo
Citizens Financial Services, Inc.CZFS
-$71K+67.3%
Capital City Bank Group logo
Capital City Bank GroupCCBG
-$792K+30.8%
Greene County Bancorp logo
Greene County BancorpGCBC
$660K
Northwest Bancshares logo
Northwest BancsharesNWBI
$54K+5.9%
Mid Penn Bancorp logo
Mid Penn BancorpMPB
-$229K-227%
CTB
Community Trust BancorpCTBI
-$539K+7.7%

Other financials

Income statement

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Revenue$36.6M+35.8%
Net income$273.0K-95.7%
EPS (diluted)$0.02-95.1%

Balance sheet

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Cash & equivalents$54.8M-52.2%
Total debt$13.6M+2,280%
Total equity$335.6M+19.1%
Total assets$3.2B+21.3%

Cash flow

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Operating cash flow$8.7M+447%
CapEx$188.0K-65.3%
Free cash flow$8.5M+713%

Valuation

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Market cap$402.23M+41.5%
Enterprise value$361.02M+112%
P/E23.1×+12.6×
P/S+0.4×

Profitability

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Net margin13.2%-11.4pp
FCF margin28.3%+3.5pp

Returns & leverage

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Return on equity5.6%-4.3pp
Debt / equity0.0×

Where this comes from

Reported directly by Citizens & Northern in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The official record: Citizens & Northern’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Citizens & Northern's accretion (amortization) of discounts and premiums, investments?
Citizens & Northern (CZNC) reported accretion (amortization) of discounts and premiums, investments of -$331K in Q1 2026.
How has Citizens & Northern's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Citizens & Northern's accretion (amortization) of discounts and premiums, investments increased by 8.1% year-over-year, from -$360K to -$331K.
What is the long-term trend for Citizens & Northern's accretion (amortization) of discounts and premiums, investments?
Over 4 years (2021 to 2025), Citizens & Northern's accretion (amortization) of discounts and premiums, investments has grown at a -11.0% compound annual growth rate (CAGR), from -$2.2M to -$1.38M.
What does accretion (amortization) of discounts and premiums, investments mean?
This represents the non-cash adjustment to interest income resulting from the amortization of premiums or accretion of discounts on investment securities. It reflects the systematic allocation of the difference between the purchase price and the par value of debt securities over their remaining life. This metric is essential for understanding the true yield of the investment portfolio.