# Community Financial System, Inc.: financial statements, quarterly

CBU · NYSE · CIK 723188 · [Financials](/sectors/financials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/cbu.md) · [Financials](/companies/cbu/financials.md) · [Filings](/companies/cbu/filings.md) · [Insiders](/companies/cbu/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/cbu/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | not reported | not reported | [177](/filings/0001410578-25-001170.md) | [184](/filings/0001410578-25-001649.md) | [189](/filings/0001104659-25-107791.md) | [196 d](/filings/0001410578-25-000247.md) | [196](/filings/0001104659-26-057940.md) | [199](/filings/0001104659-26-092717.md) | [207](/filings/0001104659-25-107791.md) | [215 d](/filings/0001104659-26-021651.md) | [213](/filings/0001104659-26-057940.md) | [223](/filings/0001104659-26-092717.md) |
| Interest expense | $m | [29.8](/filings/0001410578-23-002297.md) | [37.1 d](/filings/0001410578-25-000247.md) | [45.7](/filings/0001410578-25-001170.md) | [47.6](/filings/0001410578-25-001649.md) | [51.2](/filings/0001104659-25-107791.md) | [50.0 d](/filings/0001104659-26-021651.md) | [47.4](/filings/0001104659-26-057940.md) | [48.1](/filings/0001104659-26-092717.md) | [49.1](/filings/0001104659-25-107791.md) | [48.0 d](/filings/0001104659-26-021651.md) | [45.3](/filings/0001104659-26-057940.md) | [45.2](/filings/0001104659-26-092717.md) |
| Income tax | $m | [11.9](/filings/0001410578-24-001881.md) | [10.1 d](/filings/0001104659-26-021651.md) | [12.2](/filings/0001410578-25-001170.md) | [14.2](/filings/0001410578-25-001649.md) | [13.1](/filings/0001104659-25-107791.md) | [14.7 d](/filings/0001104659-26-021651.md) | [14.7](/filings/0001104659-26-057940.md) | [14.7](/filings/0001104659-26-092717.md) | [18.1](/filings/0001104659-25-107791.md) | [17.5 d](/filings/0001104659-26-021651.md) | [17.4](/filings/0001104659-26-057940.md) | [19.5](/filings/0001104659-26-092717.md) |
| Net income | $m | [44.1](/filings/0001410578-24-001881.md) | [33.7 d](/filings/0001104659-26-021651.md) | [40.9](/filings/0001410578-25-001170.md) | [47.9](/filings/0001410578-25-001649.md) | [43.9](/filings/0001104659-25-107791.md) | [49.8 d](/filings/0001104659-26-021651.md) | [49.6](/filings/0001104659-26-057940.md) | [51.3](/filings/0001104659-26-092717.md) | [55.1](/filings/0001104659-25-107791.md) | [54.4 d](/filings/0001104659-26-021651.md) | [57.2](/filings/0001104659-26-057940.md) | [61.3](/filings/0001104659-26-092717.md) |
| Diluted EPS | $ per share | [0.82](/filings/0001410578-24-001881.md) | not reported | [0.76](/filings/0001410578-25-001170.md) | [0.91](/filings/0001410578-25-001649.md) | [0.83](/filings/0001104659-25-107791.md) | not reported | [0.93](/filings/0001104659-26-057940.md) | [0.97](/filings/0001104659-26-092717.md) | [1.04](/filings/0001104659-25-107791.md) | not reported | [1.08](/filings/0001104659-26-057940.md) | [1.16](/filings/0001104659-26-092717.md) |
| Basic EPS | $ per share | [0.82](/filings/0001410578-24-001881.md) | not reported | [0.77](/filings/0001410578-25-001170.md) | [0.91](/filings/0001410578-25-001649.md) | [0.83](/filings/0001104659-25-107791.md) | not reported | [0.94](/filings/0001104659-26-057940.md) | [0.97](/filings/0001104659-26-092717.md) | [1.04](/filings/0001104659-25-107791.md) | not reported | [1.08](/filings/0001104659-26-057940.md) | [1.16](/filings/0001104659-26-092717.md) |

- Revenue: us-gaap:Revenues
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $bn | [0.5](/filings/0001410578-23-002297.md) | [0.2](/filings/0001410578-25-000247.md) | [0.3](/filings/0001410578-24-000739.md) | [0.2](/filings/0001410578-24-001276.md) | [0.3](/filings/0001410578-24-001881.md) | [0.2](/filings/0001104659-26-021651.md) | [0.5](/filings/0001410578-25-001170.md) | [0.2](/filings/0001410578-25-001649.md) | [0.2](/filings/0001104659-25-107791.md) | [0.3](/filings/0001104659-26-092717.md) | [0.6](/filings/0001104659-26-057940.md) | [0.3](/filings/0001104659-26-092717.md) |
| Total assets | $bn | [15.4](/filings/0001410578-24-001881.md) | [15.6](/filings/0001104659-26-021651.md) | [15.9](/filings/0001410578-25-001170.md) | [15.9](/filings/0001410578-25-001649.md) | [16.4](/filings/0001104659-25-107791.md) | [16.4](/filings/0001104659-26-021651.md) | [16.8](/filings/0001104659-26-057940.md) | [16.7](/filings/0001104659-26-092717.md) | [17.0](/filings/0001104659-25-107791.md) | [17.3](/filings/0001104659-26-092717.md) | [17.7](/filings/0001104659-26-057940.md) | [17.8](/filings/0001104659-26-092717.md) |
| Total liabilities | $bn | [13.8](/filings/0001410578-23-002297.md) | [13.9](/filings/0001410578-25-000247.md) | [14.2](/filings/0001410578-24-000739.md) | [14.2](/filings/0001410578-24-001276.md) | [14.6](/filings/0001410578-24-001881.md) | [14.6](/filings/0001104659-26-021651.md) | [14.9](/filings/0001410578-25-001170.md) | [14.8](/filings/0001410578-25-001649.md) | [15.0](/filings/0001104659-25-107791.md) | [15.3](/filings/0001104659-26-092717.md) | [15.7](/filings/0001104659-26-057940.md) | [15.7](/filings/0001104659-26-092717.md) |
| Long-term debt | $bn | not reported | not reported | not reported | not reported | not reported | [1.0](/filings/0001410578-25-000247.md) | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $bn | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $bn | [1.6](/filings/0001410578-24-001881.md) | [1.7](/filings/0001104659-26-021651.md) | [1.7](/filings/0001410578-25-001649.md) | [1.7](/filings/0001104659-25-107791.md) | [1.8](/filings/0001104659-25-107791.md) | [1.8](/filings/0001104659-26-092717.md) | [1.8](/filings/0001104659-26-092717.md) | [1.9](/filings/0001104659-26-092717.md) | [1.9](/filings/0001104659-25-107791.md) | [2.0](/filings/0001104659-26-092717.md) | [2.0](/filings/0001104659-26-092717.md) | [2.1](/filings/0001104659-26-092717.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Total assets: us-gaap:Assets
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [64.9 d](/filings/0001410578-24-001881.md) | [44.7 d](/filings/0001104659-26-021651.md) | [79.9](/filings/0001410578-25-001170.md) | [39.8 d](/filings/0001410578-25-001649.md) | [56.9 d](/filings/0001104659-25-107791.md) | [65.7 d](/filings/0001104659-26-021651.md) | [62.5](/filings/0001104659-26-057940.md) | [53.7 d](/filings/0001104659-26-092717.md) | [101 d](/filings/0001104659-25-107791.md) | [84.6 d](/filings/0001104659-26-021651.md) | [71.6](/filings/0001104659-26-057940.md) | [51.1 d](/filings/0001104659-26-092717.md) |
| Capital expenditure | $m | [6.9 d](/filings/0001410578-24-001881.md) | [4.7 d](/filings/0001104659-26-021651.md) | [2.6](/filings/0001410578-25-001170.md) | [6.0 d](/filings/0001410578-25-001649.md) | [4.9 d](/filings/0001104659-25-107791.md) | [7.2 d](/filings/0001104659-26-021651.md) | [10.6](/filings/0001104659-26-057940.md) | [17.3 d](/filings/0001104659-26-092717.md) | [17.7 d](/filings/0001104659-25-107791.md) | [23.0 d](/filings/0001104659-26-021651.md) | [11.3](/filings/0001104659-26-057940.md) | [9.7 d](/filings/0001104659-26-092717.md) |
| Dividends paid | $m | [23.6 d](/filings/0001410578-24-001881.md) | [24.1 d](/filings/0001104659-26-021651.md) | [24.0](/filings/0001410578-25-001170.md) | [23.8 d](/filings/0001410578-25-001649.md) | [23.7 d](/filings/0001104659-25-107791.md) | [24.2 d](/filings/0001104659-26-021651.md) | [24.3](/filings/0001104659-26-057940.md) | [24.2 d](/filings/0001104659-26-092717.md) | [24.3 d](/filings/0001104659-25-107791.md) | [24.7 d](/filings/0001104659-26-021651.md) | [24.8](/filings/0001104659-26-057940.md) | [24.7 d](/filings/0001104659-26-092717.md) |
| Share repurchases | $m | [5.2 d](/filings/0001410578-24-001881.md) | [4.2 d](/filings/0001104659-26-021651.md) | [34.5](/filings/0001410578-25-001170.md) | [11.4 d](/filings/0001410578-25-001649.md) | [0.0 d](/filings/0001104659-25-107791.md) | [(0.1) d](/filings/0001104659-26-021651.md) | [0.0](/filings/0001104659-26-057940.md) | [0.0 d](/filings/0001104659-26-092717.md) | [11.0 d](/filings/0001104659-25-107791.md) | [0.0 d](/filings/0001104659-26-021651.md) | [15.5](/filings/0001104659-26-057940.md) | [0.6 d](/filings/0001104659-26-092717.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividendsCommonStock
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [54.1](/filings/0001410578-23-002297.md) | [54.1](/filings/0001410578-24-000739.md) | [53.8](/filings/0001410578-24-001276.md) | [53.6](/filings/0001410578-24-001881.md) | [53.3](/filings/0001410578-25-001170.md) | [52.7](/filings/0001410578-25-001649.md) | [52.7](/filings/0001104659-25-107791.md) | [52.9](/filings/0001104659-26-057940.md) | [52.9](/filings/0001104659-26-092717.md) | [52.8](/filings/0001104659-25-107791.md) | [52.8](/filings/0001104659-26-057940.md) | [52.8](/filings/0001104659-26-092717.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 52,615,905 at 2026-07-31, from the cover of the [10-Q filed 2026-08-07](/filings/0001104659-26-092717.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:23 ET. No prices; not investment advice.