What is Community Financial System Inc's earnings per share (EPS)?

Community Financial System Inc (CBU) reported diluted earnings per share of $3.97 for fiscal year 2025. This represents a 15.4% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.

Community Financial System Inc Financials

CBU

Source SEC Filings (10-K/10-Q) Updated Dec 31, 2025 Currency USD FYE December

This page shows Community Financial System Inc (CBU) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 17 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).

Rhea AI CBU FY2025 2026-04-22

Improving asset productivity, not balance-sheet expansion, was the main driver, while a leveraged funding structure magnified the payoff.

Between FY2023 and FY2025, net income climbed from $131.9M to $210.5M even as balance-sheet leverage eased rather than increased. With ROA returning to 1.22% from 0.85%, the rebound looks more like better earnings extracted from an already large asset base than a recovery powered mainly by adding more leverage.

The balance sheet still works through heavy leverage: FY2025 liabilities of $15.3B sat against equity of $2.0B. That is why a modest ROA of 1.22% can still become a much higher ROE of 10.5%; small changes in asset profitability echo loudly in equity returns.

Cash conversion remained firm because operating cash flow reached $301.9M versus net income of $210.5M in FY2025. But free cash flow rose less than operating cash because capital spending stepped up to $68.5M from $20.7M, so more internally generated cash was reinvested rather than left fully available.

Financial Health Signals

Financial Profile 29/100

Based on FY2025 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →

Health score ≠ stock price. This rates the quality of Community Financial System Inc's business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.

Growth

Community Financial System Inc's revenue grew 9.7% year-over-year to $823.0M, a solid pace of expansion. This earns a growth score of 46/100.

Leverage

Community Financial System Inc has elevated debt relative to equity (D/E of 7.63), meaning the company relies heavily on borrowed funds. This high leverage results in a low score of 0/100, reflecting increased financial risk.

Cash Flow

Community Financial System Inc converts 28.3% of revenue into free cash flow ($233.3M). This strong cash generation earns a score of 97/100.

Returns

Community Financial System Inc's ROE of 10.5% shows moderate profitability relative to equity, earning a score of 33/100. This is up from 10.3% the prior year.

Piotroski F-Score Neutral

6/9

Community Financial System Inc passes 6 of 9 financial strength tests. All 4 profitability signals pass (positive income, cash flow, and earnings quality), 1 of 2 leverage/liquidity signals pass, both operating efficiency signals pass.

Earnings Quality Cash-Backed

1.43x

For every $1 of reported earnings, Community Financial System Inc generates $1.43 in operating cash flow ($301.9M OCF vs $210.5M net income). This indicates profits are well-supported by actual cash generation, not accounting adjustments.

Key Financial Metrics

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Earnings & Revenue

Revenue

$823.0M

YoY+9.7%

5Y CAGR+16.2%

10Y CAGR+12.2%

Community Financial System Inc generated $823.0M in revenue in fiscal year 2025. This represents an increase of 9.7% from the prior year.

EBITDA

N/A

Net Income

$210.5M

YoY+15.3%

5Y CAGR+5.0%

10Y CAGR+8.7%

Community Financial System Inc reported $210.5M in net income in fiscal year 2025. This represents an increase of 15.3% from the prior year.

EPS (Diluted)

$3.97

YoY+15.4%

5Y CAGR+5.2%

10Y CAGR+6.1%

Community Financial System Inc earned $3.97 per diluted share (EPS) in fiscal year 2025. This represents an increase of 15.4% from the prior year.

Cash & Balance Sheet

Free Cash Flow

$233.3M

YoY+5.3%

5Y CAGR+7.2%

10Y CAGR+8.1%

Community Financial System Inc generated $233.3M in free cash flow in fiscal year 2025, representing cash available after capex. This represents an increase of 5.3% from the prior year.

Cash & Debt

$301.8M

YoY+53.2%

5Y CAGR-28.8%

10Y CAGR+7.0%

Community Financial System Inc held $301.8M in cash against $0 in long-term debt as of fiscal year 2025.

Dividends Per Share

$1.86

YoY+2.2%

5Y CAGR+2.3%

10Y CAGR+4.3%

Community Financial System Inc paid $1.86 per share in dividends in fiscal year 2025. This represents an increase of 2.2% from the prior year.

Shares Outstanding

53M

YoY+0.0%

5Y CAGR-0.4%

10Y CAGR+1.9%

Community Financial System Inc had 53M shares outstanding in fiscal year 2025. This represents an increase of 0.0% from the prior year.

Margins & Returns

Gross Margin

N/A

Operating Margin

N/A

Net Margin

25.6%

YoY+1.2pp

5Y CAGR-16.7pp

10Y CAGR-9.6pp

Community Financial System Inc's net profit margin was 25.6% in fiscal year 2025, showing the share of revenue converted to profit. This is up 1.2 percentage points from the prior year.

Return on Equity

10.5%

YoY+0.1pp

5Y CAGR+2.7pp

10Y CAGR+2.5pp

Community Financial System Inc's ROE was 10.5% in fiscal year 2025, measuring profit generated per dollar of shareholder equity. This is up 0.1 percentage points from the prior year.

Capital Allocation

R&D Spending

N/A

Share Buybacks

$11.2M

YoY-75.6%

5Y CAGR+110.4%

10Y CAGR+2.0%

Community Financial System Inc spent $11.2M on share buybacks in fiscal year 2025, returning capital to shareholders by reducing shares outstanding. This represents a decrease of 75.6% from the prior year.

Capital Expenditures

$68.5M

YoY+231.0%

5Y CAGR+35.9%

10Y CAGR+18.6%

Community Financial System Inc invested $68.5M in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 231.0% from the prior year.

CBU Income Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Revenue	$823.0M+9.7%	$750.5M+5.9%	$708.9M+3.6%	$683.9M+76.5%	$387.4M-0.5%	$389.3M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$313.9M+4.4%	$300.8M+6.7%	$281.8M+9.5%	$257.3M+6.6%	$241.5M+5.7%	$228.4M
Operating Income	N/A	N/A	N/A	N/A	N/A	N/A
Interest Expense	$192.7M-0.9%	$194.4M+86.7%	$104.1M+350.7%	$23.1M+77.6%	$13.0M-37.7%	$20.9M
Income Tax	$64.9M+19.8%	$54.2M+49.3%	$36.3M-30.5%	$52.2M+1.1%	$51.7M+24.8%	$41.4M
Net Income	$210.5M+15.3%	$182.5M+38.3%	$131.9M-29.9%	$188.1M-0.9%	$189.7M+15.2%	$164.7M
EPS (Diluted)	$3.97+15.4%	$3.44+40.4%	$2.45-29.2%	$3.46-0.6%	$3.48+13.0%	$3.08

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Revenue	$217.0M+4.3%	$208.1M+3.8%	$200.5M+1.6%	$197.3M0.0%	$197.4M+3.7%	$190.3M+3.2%	$184.3M+3.2%	$178.5M
Cost of Revenue	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Gross Profit	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
R&D Expenses	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
SG&A Expenses	$81.9M+7.0%	$76.5M-3.1%	$79.0M+3.4%	$76.4M+0.3%	$76.2M-2.3%	$78.0M+6.2%	$73.4M+0.5%	$73.1M
Operating Income	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Interest Expense	$48.0M-2.2%	$49.1M+2.1%	$48.1M+1.5%	$47.4M-5.1%	$50.0M-2.3%	$51.2M+7.4%	$47.6M+4.3%	$45.7M
Income Tax	$17.5M-3.2%	$18.1M+22.9%	$14.7M+0.4%	$14.7M-0.6%	$14.7M+12.3%	$13.1M-7.4%	$14.2M+16.5%	$12.2M
Net Income	$54.4M-1.2%	$55.1M+7.3%	$51.3M+3.5%	$49.6M-0.4%	$49.8M+13.4%	$43.9M-8.4%	$47.9M+17.2%	$40.9M
EPS (Diluted)	N/A	$1.04+7.2%	$0.97+4.3%	$0.93	N/A	$0.83-8.8%	$0.91+19.7%	$0.76

CBU Balance Sheet

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Total Assets	$17.3B+5.6%	$16.4B+5.3%	$15.6B-1.8%	$15.8B+1.8%	$15.6B+11.6%	$13.9B
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$301.8M+53.2%	$197.0M+3.2%	$191.0M-9.0%	$209.9M-88.8%	$1.9B+13.9%	$1.6B
Inventory	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	$888.0M+4.1%	$853.2M+0.9%	$845.4M+0.4%	$841.8M+5.3%	$799.1M+0.7%	$793.7M
Total Liabilities	$15.3B+4.6%	$14.6B+5.5%	$13.9B-3.0%	$14.3B+6.2%	$13.5B+13.7%	$11.8B
Current Liabilities	N/A	N/A	N/A	N/A	N/A	N/A
Long-Term Debt	N/A	$990.2M	N/A	N/A	N/A	N/A
Total Equity	$2.0B+13.8%	$1.8B+3.8%	$1.7B+9.4%	$1.6B-26.1%	$2.1B-0.2%	$2.1B
Retained Earnings	$1.4B+8.8%	$1.3B+7.3%	$1.2B+3.2%	$1.2B+8.9%	$1.1B+10.2%	$960.2M

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Total Assets	$17.3B+2.0%	$17.0B+1.8%	$16.7B-0.6%	$16.8B+2.3%	$16.4B-0.1%	$16.4B+3.1%	$15.9B+0.3%	$15.9B
Current Assets	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Cash & Equivalents	$301.8M+23.0%	$245.2M+3.4%	$237.2M-54.2%	$518.0M+162.9%	$197.0M-43.1%	$346.1M+71.8%	$201.5M-40.5%	$338.4M
Inventory	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Accounts Receivable	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Goodwill	$888.0M+3.8%	$855.8M+0.1%	$854.8M0.0%	$854.5M+0.2%	$853.2M+0.1%	$852.5M0.0%	$852.3M+0.3%	$849.8M
Total Liabilities	$15.3B+1.9%	$15.0B+1.6%	$14.8B-1.0%	$14.9B+2.1%	$14.6B0.0%	$14.6B+2.7%	$14.2B+0.2%	$14.2B
Current Liabilities	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Long-Term Debt	N/A	N/A	N/A	N/A	$990.2M	N/A	N/A	N/A
Total Equity	$2.0B+3.5%	$1.9B+3.0%	$1.9B+2.7%	$1.8B+4.0%	$1.8B-1.2%	$1.8B+6.9%	$1.7B+0.8%	$1.7B
Retained Earnings	$1.4B+2.2%	$1.4B+2.3%	$1.3B+2.1%	$1.3B+2.0%	$1.3B+2.0%	$1.2B+1.6%	$1.2B+2.0%	$1.2B

CBU Cash Flow Statement

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Operating Cash Flow	$301.9M+24.6%	$242.3M+6.1%	$228.4M+6.4%	$214.6M+6.0%	$202.5M+12.8%	$179.5M
Capital Expenditures	$68.5M+231.0%	$20.7M+11.4%	$18.6M+43.8%	$12.9M-3.4%	$13.4M-9.5%	$14.8M
Free Cash Flow	$233.3M+5.3%	$221.6M+5.6%	$209.8M+4.0%	$201.7M+6.6%	$189.2M+14.9%	$164.7M
Investing Cash Flow	-$182.1M+78.2%	-$835.6M-348.9%	$335.8M+115.7%	-$2.1B-39.7%	-$1.5B-283.9%	-$398.7M
Financing Cash Flow	-$15.0M-102.5%	$599.4M+202.8%	-$583.1M-325.0%	$259.2M-83.4%	$1.6B-6.2%	$1.7B
Dividends Paid	$97.6M+1.9%	$95.8M+0.7%	$95.1M+1.8%	$93.4M+2.6%	$91.1M+4.5%	$87.1M
Share Buybacks	$11.2M-75.6%	$45.8M+52.7%	$30.0M+80.7%	$16.6M+225.4%	$5.1M+1784.1%	$271K

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Operating Cash Flow	$84.6M-16.3%	$101.1M+88.3%	$53.7M-14.1%	$62.5M-4.9%	$65.7M+15.6%	$56.9M+42.9%	$39.8M-50.2%	$79.9M
Capital Expenditures	$23.0M+30.3%	$17.7M+2.1%	$17.3M+63.9%	$10.6M+46.6%	$7.2M+46.0%	$4.9M-17.9%	$6.0M+134.9%	$2.6M
Free Cash Flow	$61.6M-26.2%	$83.4M+129.3%	$36.4M-30.0%	$52.0M-11.2%	$58.5M+12.7%	$51.9M+53.7%	$33.8M-56.3%	$77.3M
Investing Cash Flow	$283.7M+200.7%	-$281.8M-83.4%	-$153.7M-407.0%	-$30.3M+85.6%	-$210.6M+11.9%	-$239.1M-39.6%	-$171.2M+20.2%	-$214.7M
Financing Cash Flow	-$311.8M-265.2%	$188.7M+204.4%	-$180.8M-162.6%	$288.8M+6955.4%	-$4.2M-101.3%	$326.8M+6114.5%	-$5.4M-101.9%	$282.2M
Dividends Paid	$24.7M+1.7%	$24.3M+0.3%	$24.2M-0.1%	$24.3M+0.4%	$24.2M+1.8%	$23.7M-0.4%	$23.8M-0.8%	$24.0M
Share Buybacks	$44K-99.6%	$11.0M+26171.4%	$42K-12.5%	$48K+132.9%	-$146K-417.4%	$46K-99.6%	$11.4M-66.9%	$34.5M

CBU Financial Ratios

Metric	FY25	FY24	FY23	FY22	FY21	FY20
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	25.6%+1.2pp	24.3%+5.7pp	18.6%-8.9pp	27.5%-21.5pp	49.0%+6.7pp	42.3%
Return on Equity	10.5%+0.1pp	10.3%+2.6pp	7.8%-4.3pp	12.1%+3.1pp	9.0%+1.2pp	7.8%
Return on Assets	1.2%+0.1pp	1.1%+0.3pp	0.9%-0.3pp	1.2%-0.0pp	1.2%+0.0pp	1.2%
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	7.63+7.1	0.56-7.6	8.16-1.0	9.21+2.8	6.40+0.8	5.62
FCF Margin	28.3%-1.2pp	29.5%-0.1pp	29.6%+0.1pp	29.5%-19.3pp	48.8%+6.5pp	42.3%

Metric	Q4'25	Q3'25	Q2'25	Q1'25	Q4'24	Q3'24	Q2'24	Q1'24
Gross Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Operating Margin	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Net Margin	25.1%-1.4pp	26.5%+0.9pp	25.6%+0.5pp	25.1%-0.1pp	25.2%+2.1pp	23.1%-2.9pp	26.0%+3.1pp	22.9%
Return on Equity	2.7%-0.1pp	2.8%+0.1pp	2.7%+0.0pp	2.7%-0.1pp	2.8%+0.4pp	2.5%-0.4pp	2.9%+0.4pp	2.5%
Return on Assets	0.3%-0.0pp	0.3%+0.0pp	0.3%0.0pp	0.3%0.0pp	0.3%+0.0pp	0.3%-0.0pp	0.3%+0.0pp	0.3%
Current Ratio	N/A	N/A	N/A	N/A	N/A	N/A	N/A	N/A
Debt-to-Equity	7.63-0.1	7.75-0.1	7.85-0.3	8.14+7.6	0.56-7.6	8.19-0.3	8.52-0.0	8.57
FCF Margin	28.4%-11.7pp	40.1%+21.9pp	18.1%-8.2pp	26.3%-3.3pp	29.6%+2.4pp	27.3%+9.0pp	18.3%-25.0pp	43.3%

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Frequently Asked Questions

What is Community Financial System Inc's annual revenue?

Community Financial System Inc (CBU) reported $823.0M in total revenue for fiscal year 2025. This represents a 9.7% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.

How fast is Community Financial System Inc's revenue growing?

Community Financial System Inc (CBU) revenue grew by 9.7% year-over-year, from $750.5M to $823.0M in fiscal year 2025.

Is Community Financial System Inc profitable?

Yes, Community Financial System Inc (CBU) reported a net income of $210.5M in fiscal year 2025, with a net profit margin of 25.6%.

What is Community Financial System Inc's net profit margin?

Community Financial System Inc (CBU) had a net profit margin of 25.6% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.

Does Community Financial System Inc pay dividends?

Yes, Community Financial System Inc (CBU) paid $1.86 per share in dividends during fiscal year 2025.

What is Community Financial System Inc's return on equity (ROE)?

Community Financial System Inc (CBU) has a return on equity of 10.5% for fiscal year 2025, measuring how efficiently the company generates profit from shareholder equity.

What is Community Financial System Inc's free cash flow?

Community Financial System Inc (CBU) generated $233.3M in free cash flow during fiscal year 2025. This represents a 5.3% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.

What is Community Financial System Inc's operating cash flow?

Community Financial System Inc (CBU) generated $301.9M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.

What are Community Financial System Inc's total assets?

Community Financial System Inc (CBU) had $17.3B in total assets as of fiscal year 2025, including both current and long-term assets.

What are Community Financial System Inc's capital expenditures?

Community Financial System Inc (CBU) invested $68.5M in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.

Does Community Financial System Inc buy back shares?

Yes, Community Financial System Inc (CBU) spent $11.2M on share buybacks during fiscal year 2025, returning capital to shareholders by reducing shares outstanding.

How many shares does Community Financial System Inc have outstanding?

Community Financial System Inc (CBU) had 53M shares outstanding as of fiscal year 2025.

What is Community Financial System Inc's debt-to-equity ratio?

Community Financial System Inc (CBU) had a debt-to-equity ratio of 7.63 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.

What is Community Financial System Inc's return on assets (ROA)?

Community Financial System Inc (CBU) had a return on assets of 1.2% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.

What is Community Financial System Inc's Piotroski F-Score?

Community Financial System Inc (CBU) has a Piotroski F-Score of 6 out of 9, indicating neutral financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.

Are Community Financial System Inc's earnings high quality?

Community Financial System Inc (CBU) has an earnings quality ratio of 1.43x, considered cash-backed (high quality). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.

How financially healthy is Community Financial System Inc?

Community Financial System Inc (CBU) scores 29 out of 100 on our Financial Profile, indicating weak overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.