# Financial Institutions Inc: financial statements, quarterly

FISI · Nasdaq · CIK 862831 · [Financials](/sectors/financials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/fisi.md) · [Financials](/companies/fisi/financials.md) · [Filings](/companies/fisi/filings.md) · [Insiders](/companies/fisi/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/fisi/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) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Interest expense | $m | [33.0](/filings/0000950170-23-059382.md) | [36.7 d](/filings/0000950170-24-030754.md) | [38.3](/filings/0000950170-24-053540.md) | [37.6](/filings/0000950170-24-090729.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [2.4](/filings/0000950170-24-120679.md) | [5.2 d](/filings/0001193125-26-098467.md) | [0.4](/filings/0000950170-25-063527.md) | [4.5](/filings/0000950170-25-101991.md) | [1.1](/filings/0001193125-25-262535.md) | [(32.5) d](/filings/0001193125-26-098467.md) | [3.7](/filings/0001193125-26-203962.md) | [4.0](/filings/0001193125-26-330542.md) | [4.8](/filings/0001193125-25-262535.md) | [4.0 d](/filings/0001193125-26-098467.md) | [3.8](/filings/0001193125-26-203962.md) | [4.4](/filings/0001193125-26-330542.md) |
| Net income | $m | [14.0](/filings/0000950170-24-120679.md) | [9.8 d](/filings/0001193125-26-098467.md) | [2.1](/filings/0001193125-25-262535.md) | [25.6](/filings/0001193125-25-262535.md) | [13.5](/filings/0001193125-25-262535.md) | [(82.8) d](/filings/0001193125-26-098467.md) | [16.9](/filings/0001193125-26-330542.md) | [17.5](/filings/0001193125-26-330542.md) | [20.5](/filings/0001193125-25-262535.md) | [20.0 d](/filings/0001193125-26-098467.md) | [21.0](/filings/0001193125-26-330542.md) | [21.2](/filings/0001193125-26-330542.md) |
| Diluted EPS | $ per share | [0.88](/filings/0000950170-24-120679.md) | not reported | [0.11](/filings/0000950170-25-063527.md) | [1.62](/filings/0000950170-25-101991.md) | [0.84](/filings/0001193125-25-262535.md) | not reported | [0.81](/filings/0001193125-26-203962.md) | [0.85](/filings/0001193125-26-330542.md) | [0.99](/filings/0001193125-25-262535.md) | not reported | [1.04](/filings/0001193125-26-203962.md) | [1.04](/filings/0001193125-26-330542.md) |
| Basic EPS | $ per share | [0.89](/filings/0000950170-24-120679.md) | not reported | [0.11](/filings/0000950170-25-063527.md) | [1.64](/filings/0000950170-25-101991.md) | [0.85](/filings/0001193125-25-262535.md) | not reported | [0.82](/filings/0001193125-26-203962.md) | [0.85](/filings/0001193125-26-330542.md) | [1.00](/filings/0001193125-25-262535.md) | not reported | [1.05](/filings/0001193125-26-203962.md) | [1.06](/filings/0001193125-26-330542.md) |

- 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 | $m | not reported | [124](/filings/0000950170-25-037918.md) | not reported | not reported | not reported | [87.3](/filings/0001193125-26-098467.md) | [167](/filings/0000950170-25-063527.md) | [93.0](/filings/0000950170-25-101991.md) | [186](/filings/0001193125-25-262535.md) | [109](/filings/0001193125-26-330542.md) | [85.5](/filings/0001193125-26-203962.md) | [99.2](/filings/0001193125-26-330542.md) |
| Total assets | $m | [6,140](/filings/0000950170-23-059382.md) | [6,161](/filings/0000950170-25-037918.md) | [6,299](/filings/0000950170-24-053540.md) | [6,132](/filings/0000950170-24-090729.md) | [6,156](/filings/0000950170-24-120679.md) | [6,117](/filings/0001193125-26-098467.md) | [6,340](/filings/0000950170-25-063527.md) | [6,144](/filings/0000950170-25-101991.md) | [6,288](/filings/0001193125-25-262535.md) | [6,274](/filings/0001193125-26-330542.md) | [6,295](/filings/0001193125-26-203962.md) | [6,335](/filings/0001193125-26-330542.md) |
| Total liabilities | $m | [5,731](/filings/0000950170-23-059382.md) | [5,706](/filings/0000950170-25-037918.md) | [5,853](/filings/0000950170-24-053540.md) | [5,664](/filings/0000950170-24-090729.md) | [5,656](/filings/0000950170-24-120679.md) | [5,548](/filings/0001193125-26-098467.md) | [5,751](/filings/0000950170-25-063527.md) | [5,542](/filings/0000950170-25-101991.md) | [5,666](/filings/0001193125-25-262535.md) | [5,645](/filings/0001193125-26-330542.md) | [5,663](/filings/0001193125-26-203962.md) | [5,692](/filings/0001193125-26-330542.md) |
| Long-term debt | $m | [124](/filings/0000950170-23-059382.md) | [125](/filings/0000950170-25-037918.md) | [125](/filings/0000950170-24-053540.md) | [125](/filings/0000950170-24-090729.md) | [125](/filings/0000950170-24-120679.md) | [125](/filings/0001193125-26-098467.md) | [125](/filings/0000950170-25-063527.md) | [115](/filings/0000950170-25-101991.md) | [115](/filings/0001193125-25-262535.md) | [194](/filings/0001193125-26-330542.md) | [78.6](/filings/0001193125-26-203962.md) | [78.7](/filings/0001193125-26-330542.md) |
| Short-term borrowings | $m | [70.0](/filings/0000950170-23-059382.md) | [185](/filings/0000950170-25-037918.md) | [133](/filings/0000950170-24-053540.md) | [202](/filings/0000950170-24-090729.md) | [55.0](/filings/0000950170-24-120679.md) | [99.0](/filings/0001193125-26-098467.md) | [55.0](/filings/0000950170-25-063527.md) | [101](/filings/0000950170-25-101991.md) | [55.0](/filings/0001193125-25-262535.md) | [109](/filings/0001193125-26-330542.md) | [114](/filings/0001193125-26-203962.md) | [182](/filings/0001193125-26-330542.md) |
| Shareholders' equity | $m | [409](/filings/0000950170-24-120679.md) | [455](/filings/0001193125-26-098467.md) | [446](/filings/0001193125-25-262535.md) | [468](/filings/0001193125-25-262535.md) | [500](/filings/0001193125-25-262535.md) | [569](/filings/0001193125-26-330542.md) | [590](/filings/0001193125-26-330542.md) | [602](/filings/0001193125-26-330542.md) | [622](/filings/0001193125-25-262535.md) | [629](/filings/0001193125-26-330542.md) | [632](/filings/0001193125-26-330542.md) | [643](/filings/0001193125-26-330542.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Total assets: us-gaap:Assets
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebt
- Short-term borrowings: us-gaap:ShortTermBorrowings
- 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 | [43.7 d](/filings/0000950170-24-120679.md) | [(47.7) d](/filings/0001193125-26-098467.md) | [12.3](/filings/0000950170-25-063527.md) | [35.7 d](/filings/0000950170-25-101991.md) | [2.1 d](/filings/0001193125-25-262535.md) | [27.0 d](/filings/0001193125-26-098467.md) | [10.0](/filings/0001193125-26-203962.md) | [(5.7) d](/filings/0001193125-26-330542.md) | [(6.9) d](/filings/0001193125-25-262535.md) | [21.4 d](/filings/0001193125-26-098467.md) | [23.7](/filings/0001193125-26-203962.md) | [22.7 d](/filings/0001193125-26-330542.md) |
| Capital expenditure | $m | [0.5 d](/filings/0000950170-24-120679.md) | [1.3 d](/filings/0001193125-26-098467.md) | [1.2](/filings/0000950170-25-063527.md) | [1.0 d](/filings/0000950170-25-101991.md) | [2.4 d](/filings/0001193125-25-262535.md) | [0.4 d](/filings/0001193125-26-098467.md) | [0.8](/filings/0001193125-26-203962.md) | [1.6 d](/filings/0001193125-26-330542.md) | [1.0 d](/filings/0001193125-25-262535.md) | [2.1 d](/filings/0001193125-26-098467.md) | [0.7](/filings/0001193125-26-203962.md) | [0.8 d](/filings/0001193125-26-330542.md) |
| Dividends paid | $m | [5.0 d](/filings/0000950170-24-120679.md) | [3.5 d](/filings/0001193125-26-098467.md) | [5.0](/filings/0000950170-25-063527.md) | [5.0 d](/filings/0000950170-25-101991.md) | [5.0 d](/filings/0001193125-25-262535.md) | [3.5 d](/filings/0001193125-26-098467.md) | [6.4](/filings/0001193125-26-203962.md) | [6.6 d](/filings/0001193125-26-330542.md) | [6.6 d](/filings/0001193125-25-262535.md) | [5.1 d](/filings/0001193125-26-098467.md) | [6.6](/filings/0001193125-26-203962.md) | [6.6 d](/filings/0001193125-26-330542.md) |
| Share repurchases | $m | [0.0 d](/filings/0000950170-24-120679.md) | [0.0 d](/filings/0001193125-26-098467.md) | [0.4](/filings/0000950170-25-063527.md) | [0.0 d](/filings/0000950170-25-101991.md) | [0.0 d](/filings/0001193125-25-262535.md) | [0.0 d](/filings/0001193125-26-098467.md) | [0.5](/filings/0001193125-26-203962.md) | [0.0 d](/filings/0001193125-26-330542.md) | [0.0 d](/filings/0001193125-25-262535.md) | [10.9 d](/filings/0001193125-26-098467.md) | [6.1](/filings/0001193125-26-203962.md) | [0.1 d](/filings/0001193125-26-330542.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends, 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 | [15.4](/filings/0000950170-23-059382.md) | [15.4](/filings/0000950170-24-053540.md) | [15.4](/filings/0000950170-24-090729.md) | [15.5](/filings/0000950170-24-120679.md) | [15.5](/filings/0000950170-25-063527.md) | [15.6](/filings/0000950170-25-101991.md) | [15.6](/filings/0001193125-25-262535.md) | [20.3](/filings/0001193125-26-203962.md) | [20.3](/filings/0001193125-26-330542.md) | [20.3](/filings/0001193125-25-262535.md) | [19.9](/filings/0001193125-26-203962.md) | [19.9](/filings/0001193125-26-330542.md) |

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

Shares outstanding: 19,706,360 at 2026-07-28, from the cover of the [10-Q filed 2026-08-03](/filings/0001193125-26-330542.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:26 ET. No prices; not investment advice.