CBU · Community Bank System, Inc. - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $215.24M | - | $190.27M | $199.26M | $178.51M | - | - | - | - | - |
| Cost of Revenue | - | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - | - |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | - | - | - | - | - | - | - | - | - | - |
| Total Operating Expenses | - | - | - | - | - | - | - | - | - | - |
| D&A | $5.25M | - | $3.43M | $3.40M | $3.64M | - | - | - | $3.28M | - |
| Operating Income | $74.61M | - | $73.17M | $66.04M | $64.27M | - | $57.03M | $62.09M | $53.04M | - |
| Interest Expense | $45.27M | - | $49.12M | $48.13M | $47.44M | - | - | - | $45.67M | - |
| Income Tax | $17.40M | - | $18.08M | $14.71M | $14.65M | - | $13.13M | $14.18M | $12.17M | - |
| Net Income | $57.22M | - | $55.09M | $51.33M | $49.61M | - | $43.90M | $47.91M | $40.87M | - |
| EPS - Basic | $1.08 | - | $1.04 | $0.97 | $0.94 | - | $0.83 | $0.91 | $0.77 | - |
| EPS - Diluted | $1.08 | - | $1.04 | $0.97 | $0.93 | - | $0.83 | $0.91 | $0.76 | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $572.17M | $301.75M | $245.25M | $237.25M | $518.02M | $197.00M | $346.11M | $201.49M | $338.38M | $190.96M |
| Accounts Receivable | - | - | - | - | - | - | - | - | - | - |
| Inventory | - | - | - | - | - | - | - | - | - | - |
| Accounts Payable | - | - | - | - | - | - | - | - | - | - |
| Current Assets | - | - | - | - | - | - | - | - | - | - |
| Total Assets | $17.74B | $17.30B | $16.96B | $16.67B | $16.76B | $16.39B | $16.40B | $15.91B | $15.86B | $15.56B |
| Current Liabilities | - | - | - | - | - | - | - | - | - | - |
| Long-term Debt | - | - | - | - | - | $990.20M | - | - | - | - |
| Total Liabilities | $15.72B | $15.30B | $15.02B | $14.78B | $14.93B | $14.62B | $14.62B | $14.24B | $14.20B | $13.86B |
| Stockholders' Equity | $2.02B | $2.01B | $1.94B | $1.88B | $1.83B | $1.76B | $1.78B | $1.67B | $1.66B | $1.70B |
| Retained Earnings | $1.42B | $1.39B | $1.36B | $1.33B | $1.30B | $1.28B | $1.25B | $1.23B | $1.21B | $1.19B |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $71.56M | - | - | - | $62.51M | - | - | - | $79.89M | - |
| Investing Cash Flow | ($202.66M) | - | - | - | ($30.31M) | - | - | - | ($214.68M) | - |
| Financing Cash Flow | $401.52M | - | - | - | $288.82M | - | - | - | $282.20M | - |
| CapEx | $11.26M | - | - | - | $10.55M | - | - | - | $2.56M | - |
| Free Cash Flow | $60.30M | - | - | - | $51.95M | - | - | - | $77.33M | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | 34.7% | - | 38.5% | 33.1% | 36.0% | - | - | - | - | - |
| EBITDA margin | 37.1% | - | 40.3% | 34.8% | 38.0% | - | - | - | - | - |
| Net margin | 26.6% | - | 29.0% | 25.8% | 27.8% | - | - | - | - | - |
| Free cash flow margin | 28.0% | - | - | - | 29.1% | - | - | - | - | - |
| FCF / Net income | 1.05 | - | - | - | 1.05 | - | - | - | 1.89 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | - | - | - | - | - | - | - | - | - | - |
| Effective tax rate | 23.3% | - | 24.7% | 22.3% | 22.8% | - | 23.0% | 22.8% | 22.9% | - |
| Return on assets | 0.3% | - | 0.3% | 0.3% | 0.3% | - | 0.3% | 0.3% | 0.3% | - |
| Return on equity | 2.8% | - | 2.8% | 2.7% | 2.7% | - | 2.5% | 2.9% | 2.5% | - |
| Return on invested capital | - | - | - | - | - | - | - | - | - | - |
| Liquidity | ||||||||||
| Current ratio | - | - | - | - | - | - | - | - | - | - |
| Quick ratio | - | - | - | - | - | - | - | - | - | - |
| Cash ratio | - | - | - | - | - | - | - | - | - | - |
| Leverage | ||||||||||
| Debt / Equity | - | - | - | - | - | 0.56 | - | - | - | - |
| Debt / Assets | - | - | - | - | - | 0.06 | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Interest coverage | 1.6x | - | 1.5x | 1.4x | 1.4x | - | - | - | 1.2x | - |
| Equity multiplier | 8.77 | 8.63 | 8.75 | 8.85 | 9.14 | 9.30 | 9.19 | 9.52 | 9.57 | 9.16 |
| Liabilities / Assets | 0.89 | 0.88 | 0.89 | 0.89 | 0.89 | 0.89 | 0.89 | 0.90 | 0.90 | 0.89 |
| Efficiency | ||||||||||
| Asset turnover | 0.01 | - | 0.01 | 0.01 | 0.01 | - | - | - | - | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | - | - | - | - | - | - | - | - | - | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | 54.3x | - | 56.4x | 58.6x | 61.1x | - | 70.0x | 51.9x | 63.2x | - |
| P / B | 1.5x | - | 1.6x | 1.6x | 1.6x | - | 1.7x | 1.5x | 1.5x | - |
| P / S | 14.4x | - | 16.3x | 15.1x | 16.9x | - | - | - | - | - |
| EV / EBITDA | 31.6x | - | 37.2x | 39.9x | 36.7x | - | - | - | 39.5x | - |
| Growth | ||||||||||
| Revenue growth (YoY) | 20.6% | - | - | - | - | - | - | - | - | - |
| Revenue CAGR (3y) | - | - | 883.5% | 772.5% | 741.1% | - | - | - | - | - |
| Revenue CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | 16.1% | - | 28.3% | 6.4% | 21.2% | - | 1.9% | 1.0% | 660.7% | - |
| Net income growth (YoY) | 15.3% | - | 25.5% | 7.1% | 21.4% | - | -0.5% | -0.8% | 604.9% | - |
| EPS growth (YoY) | 16.1% | - | 25.3% | 6.6% | 22.4% | - | 1.2% | 2.2% | 590.9% | - |
| EPS CAGR (3y) | 114.1% | - | 4.9% | 9.9% | 2.6% | - | 0.0% | 1.1% | -7.8% | - |
| EPS CAGR (5y) | 2.2% | - | 5.7% | 8.0% | 4.1% | - | 2.0% | 1.1% | -1.0% | - |
| FCF growth (YoY) | 16.1% | - | - | - | -32.8% | - | - | - | 5.5% | - |
| FCF CAGR (5y) | -0.2% | - | - | - | 17.0% | - | - | - | 18.3% | - |
| Book value growth (YoY) | 10.4% | 13.8% | 8.6% | 12.7% | 10.7% | 3.8% | 14.8% | 3.3% | 1.4% | 9.4% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-12-31.
Business segments
$817.92M totalBanking And Corporate Services$588.76M · 72.0%
Employee Benefit Services$137.54M · 16.8%
Insurance Services$54.41M · 6.7%
Wealth Management Services$37.20M · 4.5%
Peer comparison
Same SIC group: National Commercial Banks
Comparing COMMUNITY BANK SYSTEM against the 5 most active filers in the same SIC group.
Dividends
$1.87/share trailing 12 months · +2.2% YoY
| Ex-date | Per share |
|---|---|
| Mar 16, 2026 | $0.4700 |
| Dec 12, 2025 | $0.4700 |
| Sep 12, 2025 | $0.4700 |
| Jun 13, 2025 | $0.4600 |
| Mar 14, 2025 | $0.4600 |
| Dec 13, 2024 | $0.4600 |
| Sep 13, 2024 | $0.4600 |
| Jun 14, 2024 | $0.4500 |
| Mar 14, 2024 | $0.4500 |
| Dec 14, 2023 | $0.4500 |
| Sep 14, 2023 | $0.4500 |
| Jun 14, 2023 | $0.4400 |
| Mar 14, 2023 | $0.4400 |
| Dec 14, 2022 | $0.4400 |
| Sep 14, 2022 | $0.4400 |
| Jun 14, 2022 | $0.4300 |
| Mar 14, 2022 | $0.4300 |
| Dec 14, 2021 | $0.4300 |
| Sep 14, 2021 | $0.4300 |
| Jun 14, 2021 | $0.4200 |
| Mar 12, 2021 | $0.4200 |
| Dec 11, 2020 | $0.4200 |
| Sep 14, 2020 | $0.4200 |
| Jun 12, 2020 | $0.4100 |