Community Bank System (CBU) Financials

$55.63 -0.40 (-0.71%)

Closing price 05/23/2025 03:59 PM Eastern

Extended Trading

$55.66 +0.03 (+0.05%)

As of 05/23/2025 04:04 PM Eastern

Annual Income Statements for Community Bank System

This table shows Community Bank System's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	12/31/2024	12/31/2023	12/31/2022	12/31/2021	12/31/2020	12/31/2019	12/31/2018	12/31/2017	12/31/2016	12/31/2015
Net Income / (Loss) Attributable to Common Shareholders	182	132	188	190	165	169	169	151	104	91
Consolidated Net Income / (Loss)	182	132	188	190	165	169	169	151	104	91
Net Income / (Loss) Continuing Operations	182	132	188	190	165	169	169	151	104	91
Total Pre-Tax Income	237	168	240	241	206	209	213	160	155	132
Total Revenue	746	652	679	621	597	590	569	518	430	372
Net Interest Income / (Expense)	449	437	421	374	368	359	345	316	274	248
Total Interest Income	644	541	444	387	389	386	363	329	285	260
Loans and Leases Interest Income	546	445	335	308	315	308	286	254	211	188
Investment Securities Interest Income	98	96	109	79	74	78	77	76	74	72
Total Interest Expense	194	104	23	13	21	27	18	14	11	11
Deposits Interest Expense	160	85	15	12	17	20	11	8.03	7.33	6.97
Long-Term Debt Interest Expense	35	19	8.06	1.38	4.11	6.09	7.02	5.75	3.97	4.23
Total Non-Interest Income	297	215	259	246	228	231	224	202	156	123
Service Charges on Deposit Accounts	117	110	107	93	90	98	101	94	82	3.35
Other Service Charges	7.51	6.32	4.64	3.67	3.75	4.36	3.57	5.47	7.48	58
Net Realized & Unrealized Capital Gains on Investments	0.74	-52	-0.04	0.02	0.42	4.90	0.34	0.00	0.00	-0.00
Other Non-Interest Income	172	150	147	149	135	124	119	103	66	62
Provision for Credit Losses	23	11	15	-8.84	14	8.43	11	11	8.08	6.45
Total Non-Interest Expense	487	473	424	388	377	372	345	347	267	233
Salaries and Employee Benefits	301	282	257	242	228	220	207	187	156	126
Net Occupancy & Equipment Expense	106	100	97	92	86	81	79	73	65	58
Marketing Expense	16	16	13	9.32	9.46	11	9.38	9.99	7.48	7.20
Other Operating Expenses	50	56	37	30	33	35	32	34	31	27
Amortization Expense	14	15	15	14	14	16	18	17	5.48	3.66
Restructuring Charge	0.46	4.51	4.72	0.90	4.93	8.61	-0.77	26	1.71	7.04
Income Tax Expense	54	36	52	52	41	40	44	9.25	51	41
Basic Earnings per Share	$3.44	$2.45	$3.48	$3.51	$3.10	$3.26	$3.28	$3.07	$2.34	$2.21
Weighted Average Basic Shares Outstanding	52.71M	53.33M	53.77M	53.86M	53.68M	51.91M	51.17M	48.84M	44.09M	41.00M
Diluted Earnings per Share	$3.44	$2.45	$3.46	$3.48	$3.08	$3.23	$3.24	$3.03	$2.32	$2.19
Weighted Average Diluted Shares Outstanding	52.71M	53.33M	53.77M	53.86M	53.68M	51.91M	51.17M	48.84M	44.09M	41.00M
Weighted Average Basic & Diluted Shares Outstanding	52.71M	53.33M	53.77M	53.86M	53.68M	51.91M	51.17M	48.84M	44.09M	41.00M
Cash Dividends to Common per Share	$1.82	$1.78	$1.74	$1.70	$1.66	$1.58	$1.44	$1.32	$1.26	$1.22

This table shows Community Bank System's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	12/31/2024	9/30/2024	6/30/2024	3/31/2024	12/31/2023	9/30/2023	6/30/2023	3/31/2023	12/31/2022	9/30/2022
Net Income / (Loss) Attributable to Common Shareholders	50	44	48	41	34	44	48	5.80	53	49
Consolidated Net Income / (Loss)	50	44	48	41	34	44	48	5.80	53	49
Net Income / (Loss) Continuing Operations	50	44	48	41	34	44	48	5.80	53	49
Total Pre-Tax Income	65	57	62	53	44	56	61	6.97	67	62
Total Revenue	196	189	184	177	177	175	175	125	176	176
Net Interest Income / (Expense)	120	113	109	107	109	108	109	111	112	110
Total Interest Income	170	164	157	153	146	138	132	126	124	116
Loans and Leases Interest Income	145	140	133	127	122	115	107	100	96	88
Investment Securities Interest Income	25	23	24	25	24	22	24	26	28	27
Total Interest Expense	50	51	48	46	37	30	22	15	12	5.48
Deposits Interest Expense	42	41	40	37	32	25	19	9.93	5.93	3.86
Long-Term Debt Interest Expense	8.20	11	7.24	8.88	5.23	5.22	3.40	4.92	5.83	1.63
Total Non-Interest Income	76	76	74	70	68	68	66	13	64	65
Service Charges on Deposit Accounts	35	29	27	25	34	26	26	24	25	29
Other Service Charges	-3.96	4.62	3.19	3.66	-4.45	3.45	4.06	3.26	2.12	0.91
Net Realized & Unrealized Capital Gains on Investments	0.25	-0.15	0.64	0.02	0.05	-0.05	-0.05	-52	-0.02	-0.00
Other Non-Interest Income	45	43	43	41	38	38	36	38	36	36
Provision for Credit Losses	6.21	7.71	2.71	6.15	4.07	2.88	0.75	3.50	2.77	5.06
Total Non-Interest Expense	126	124	119	118	129	117	113	114	106	108
Salaries and Employee Benefits	76	78	73	73	72	71	68	71	64	66
Net Occupancy & Equipment Expense	27	26	26	26	25	26	25	24	24	25
Marketing Expense	4.51	4.37	4.14	3.05	3.64	4.63	4.57	2.90	3.12	3.62
Other Operating Expenses	14	12	11	13	22	12	11	12	11	9.59
Amortization Expense	3.44	3.37	3.88	3.58	3.56	3.58	3.71	3.67	3.79	3.84
Restructuring Charge	0.41	-0.09	0.10	0.04	3.37	0.08	1.00	0.06	-0.35	0.41
Income Tax Expense	15	13	14	12	10	12	13	1.18	15	14
Basic Earnings per Share	$0.93	$0.83	$0.91	$0.77	$0.62	$0.82	$0.90	$0.11	$0.97	$0.90
Weighted Average Basic Shares Outstanding	52.71M	52.56M	52.54M	52.77M	53.33M	53.39M	53.53M	53.73M	53.77M	53.73M
Diluted Earnings per Share	$0.94	$0.83	$0.91	$0.76	$0.63	$0.82	$0.89	$0.11	$0.97	$0.90
Weighted Average Diluted Shares Outstanding	52.71M	52.56M	52.54M	52.77M	53.33M	53.39M	53.53M	53.73M	53.77M	53.73M
Weighted Average Basic & Diluted Shares Outstanding	52.71M	52.56M	52.54M	52.77M	53.33M	53.39M	53.53M	53.73M	53.77M	53.73M

This table details how cash moves in and out of Community Bank System's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	12/31/2024	12/31/2023	12/31/2022	12/31/2021	12/31/2020	12/31/2019	12/31/2018	12/31/2017	12/31/2016	12/31/2015
Net Change in Cash & Equivalents	6.04	-19	-1,665	229	1,441	-6.80	-9.20	47	21	15
Net Cash From Operating Activities	242	228	215	203	179	203	221	190	136	120
Net Cash From Continuing Operating Activities	242	228	215	203	179	203	221	190	136	120
Net Income / (Loss) Continuing Operations	182	132	188	190	165	169	169	151	104	91
Consolidated Net Income / (Loss)	182	132	188	190	165	169	169	151	104	91
Provision For Loan Losses	23	11	15	-8.84	14	8.43	11	11	8.08	6.45
Depreciation Expense	14	13	14	16	16	16	16	16	14	13
Amortization Expense	26	21	-2.72	-7.93	3.32	10	19	11	1.59	4.07
Non-Cash Adjustments to Reconcile Net Income	2.75	58	4.98	3.98	0.58	-1.28	-5.34	3.73	2.44	-0.35
Changes in Operating Assets and Liabilities, net	-5.20	-6.40	-4.92	10	-19	0.24	13	-2.60	5.45	5.04
Net Cash From Investing Activities	-836	336	-2,139	-1,531	-399	-157	17	131	-122	-274
Net Cash From Continuing Investing Activities	-836	336	-2,139	-1,531	-399	-157	17	131	-122	-274
Purchase of Property, Leasehold Improvements and Equipment	-21	-19	-13	-13	-15	-5.69	-13	-11	-12	-12
Purchase of Investment Securities	-947	-1,000	-2,395	-1,944	-1,270	-957	-117	-47	-231	-654
Sale of Property, Leasehold Improvements and Equipment	5.74	7.47	2.43	0.20	0.39	-	-	-	-	-
Sale and/or Maturity of Investments	127	1,347	267	427	886	804	147	187	118	392
Net Cash From Financing Activities	599	-583	259	1,557	1,660	-52	-248	-274	6.87	169
Net Cash From Continuing Financing Activities	599	-583	259	1,557	1,670	-52	-248	-274	6.87	169
Net Change in Deposits	514	-84	-421	1,686	1,714	104	-122	-80	202	239
Issuance of Debt	315	-315	768	0.00	-8.30	-	-	-	-	-
Issuance of Common Equity	7.09	1.02	1.18	9.82	16	14	19	15	19	26
Repayment of Debt	-47	-15	-0.10	-82	-3.09	-64	-73	-145	-155	-37
Repurchase of Common Equity	-46	-30	-17	-5.11	-0.27	-0.29	-0.30	-3.31	-3.47	-9.13
Payment of Dividends	-96	-95	-93	-91	-87	-80	-71	-62	-55	-49
Other Financing Activities, Net	-47	-44	21	40	39	-26	-0.72	1.87	-1.42	-0.81
Cash Interest Paid	193	100	23	14	21	25	18	14	11	11
Cash Income Taxes Paid	44	42	57	42	40	46	30	41	32	29

This table details how cash moves in and out of Community Bank System's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	12/31/2024	9/30/2024	6/30/2024	3/31/2024	12/31/2023	9/30/2023	6/30/2023	3/31/2023	12/31/2022	9/30/2022
Net Change in Cash & Equivalents	-149	145	-137	147	-265	233	33	-21	-37	50
Net Cash From Operating Activities	66	57	40	80	45	65	41	77	72	44
Net Cash From Continuing Operating Activities	66	57	40	80	45	65	41	77	72	44
Net Income / (Loss) Continuing Operations	50	44	48	41	34	44	48	5.80	53	49
Consolidated Net Income / (Loss)	50	44	48	41	34	44	48	5.80	53	49
Provision For Loan Losses	6.21	7.71	2.71	6.15	4.07	2.88	0.75	3.50	2.77	5.06
Depreciation Expense	3.57	3.43	3.40	3.28	3.21	3.24	3.24	3.30	3.46	3.58
Amortization Expense	7.44	6.02	6.38	5.96	5.92	5.70	5.17	4.41	-0.18	-0.77
Non-Cash Adjustments to Reconcile Net Income	-0.28	1.43	0.73	0.88	1.44	1.96	0.73	53	1.02	1.00
Changes in Operating Assets and Liabilities, net	-0.99	-5.63	-21	23	-3.64	6.95	-17	6.99	12	-13
Net Cash From Investing Activities	-211	-239	-171	-215	-297	-123	160	596	-254	-283
Net Cash From Continuing Investing Activities	-211	-239	-171	-215	-297	-123	160	596	-254	-283
Purchase of Property, Leasehold Improvements and Equipment	-7.20	-4.93	-6.01	-2.56	-4.70	-6.95	-2.87	-4.07	-2.91	-4.55
Purchase of Investment Securities	-225	-278	-212	-233	-303	-310	-199	-188	-306	-405
Sale of Property, Leasehold Improvements and Equipment	2.66	1.44	0.43	1.22	1.57	1.54	2.73	1.63	0.50	1.45
Sale and/or Maturity of Investments	19	42	46	19	9.33	192	359	786	55	126
Net Cash From Financing Activities	-4.21	327	-5.43	282	-13	291	-168	-694	145	288
Net Cash From Continuing Financing Activities	-4.21	327	-5.43	282	-13	291	-171	-691	145	288
Net Change in Deposits	-34	338	-214	424	-103	159	-239	98	-474	129
Issuance of Debt	65	-25	328	-53	-615	834	176	-710	768	-66
Issuance of Common Equity	4.39	1.31	0.44	0.96	0.30	0.05	0.15	0.51	0.10	0.29
Repayment of Debt	41	-65	-11	-13	759	-769	-3.02	-2.22	-120	120
Repurchase of Common Equity	-0.05	-0.05	-11	-35	-4.39	-5.16	-9.71	-11	-0.06	-0.06
Payment of Dividends	-24	-24	-24	-24	-24	-24	-24	-24	-24	-23
Other Financing Activities, Net	-56	100	-73	-19	-26	96	-71	-43	-6.14	129
Cash Interest Paid	50	51	47	45	36	28	22	15	12	5.83
Cash Income Taxes Paid	11	16	13	3.36	12	11	17	1.07	16	16

This table presents Community Bank System's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	12/31/2024	12/31/2023	12/31/2022	12/31/2021	12/31/2020	12/31/2019	12/31/2018	12/31/2017	12/31/2016	12/31/2015
Total Assets	16,386	15,556	15,836	15,553	13,931	11,410	10,607	10,746	8,666	8,553
Cash and Due from Banks	197	191	210	1,875	1,646	205	212	221	174	153
Trading Account Securities	4,218	4,165	5,232	4,934	3,550	3,044	2,936	3,031	2,784	2,848
Loans and Leases, Net of Allowance	10,353	9,638	8,748	7,324	7,355	6,841	6,232	6,209	4,901	4,756
Loans and Leases	10,432	9,705	8,809	7,374	7,416	6,891	6,281	6,257	4,949	4,801
Allowance for Loan and Lease Losses	79	67	61	50	61	50	49	48	47	45
Premises and Equipment, Net	184	173	161	161	166	165	120	123	112	114
Goodwill	853	845	842	799	794	774	734	734	465	463
Intangible Assets	48	53	61	-	53	63	74	91	16	21
Other Assets	532	490	582	350	368	319	300	336	211	196
Total Liabilities & Shareholders' Equity	16,386	15,556	15,836	2,042	13,931	11,410	10,607	10,746	8,666	8,553
Total Liabilities	14,623	13,858	14,284	13,452	11,827	9,555	8,894	9,111	7,468	7,412
Non-Interest Bearing Deposits	3,557	3,639	4,141	-	3,362	2,466	2,313	2,293	1,646	1,500
Interest Bearing Deposits	9,884	9,290	8,872	-	7,863	6,529	6,010	6,151	5,430	5,374
Short-Term Debt	262	305	347	-	284	242	259	361	146	-
Accrued Interest Payable	183	164	134	-	231	215	157	181	144	135
Long-Term Debt	737	461	791	3.28	87	103	154	125	102	403
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	1,763	1,698	1,552	2,038	2,104	1,855	1,714	1,635	1,198	1,141
Total Preferred & Common Equity	1,763	1,698	1,552	2,101	2,104	1,855	1,714	1,635	1,198	1,141
Preferred Stock	0.00	0.00	0.00	-	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	1,763	1,698	1,552	2,038	2,104	1,855	1,714	1,635	1,198	1,141
Common Stock	1,130	1,115	1,104	1,041	1,079	979	963	946	591	572
Retained Earnings	1,275	1,189	1,152	1,058	960	883	796	701	615	567
Treasury Stock	-101	-56	-26	-11	-6.20	-6.82	-12	-21	-15	-18
Accumulated Other Comprehensive Income / (Loss)	-548	-557	-686	-51	62	-10	-45	-3.70	7.84	19
Other Equity Adjustments	5.90	6.89	7.76	-	9.13	10	12	13	0.00	-

This table presents Community Bank System's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q1 2023	Q3 2022
Period end date	9/30/2024	6/30/2024	3/31/2024	9/30/2023	6/30/2023	3/31/2023	9/30/2022
Total Assets	16,405	15,907	15,859	15,386	15,108	15,256	15,595
Cash and Due from Banks	346	201	338	456	223	189	247
Trading Account Securities	4,205	4,167	4,081	3,960	4,169	4,576	5,171
Loans and Leases, Net of Allowance	10,176	9,952	9,813	9,385	9,107	0.00	0.00
Loans and Leases	10,252	10,024	9,884	9,450	9,171	-	-
Allowance for Loan and Lease Losses	76	71	70	65	63	-	-
Premises and Equipment, Net	178	178	171	175	158	159	162
Goodwill	852	852	850	845	844	843	845
Intangible Assets	48	54	55	56	58	58	64
Other Assets	599	502	550	509	549	9,431	9,105
Total Liabilities & Shareholders' Equity	16,405	15,907	15,859	15,386	15,108	15,256	15,595
Total Liabilities	14,620	14,237	14,202	13,831	13,491	13,622	14,133
Non-Interest Bearing Deposits	3,587	3,649	3,555	3,781	3,855	3,950	4,282
Interest Bearing Deposits	9,889	9,488	9,797	9,250	9,017	9,161	9,204
Short-Term Debt	317	215	287	330	233	305	353
Accrued Interest Payable	195	167	167	154	134	131	152
Long-Term Debt	631	717	395	317	251	76	143
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	1,785	1,670	1,657	1,555	1,617	1,634	1,461
Total Preferred & Common Equity	1,785	1,670	1,657	1,555	1,617	1,634	1,461
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	1,785	1,670	1,657	1,555	1,617	1,634	1,461
Common Stock	1,124	1,120	1,118	1,112	1,109	1,107	1,103
Retained Earnings	1,250	1,230	1,206	1,179	1,159	1,135	1,124
Treasury Stock	-100	-100	-89	-51	-46	-36	-26
Accumulated Other Comprehensive Income / (Loss)	-494	-586	-584	-692	-612	-578	-746
Other Equity Adjustments	5.85	5.80	5.76	6.84	6.79	6.73	7.70

This table displays calculated financial ratios and metrics derived from Community Bank System's official financial filings.

Metric	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Period end date	12/31/2024	12/31/2023	12/31/2022	12/31/2021	12/31/2020	12/31/2019	12/31/2018	12/31/2017	12/31/2016	12/31/2015
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	14.44%	-4.01%	9.46%	3.99%	1.19%	3.63%	9.85%	20.62%	15.55%	2.28%
EBITDA Growth	36.44%	-19.68%	1.20%	10.49%	-4.26%	-4.83%	32.40%	9.51%	14.17%	1.30%
EBIT Growth	40.70%	-30.00%	-0.43%	17.12%	-1.56%	-1.71%	33.15%	3.47%	16.93%	1.95%
NOPAT Growth	38.32%	-29.86%	-0.85%	15.19%	-2.59%	0.25%	11.89%	45.18%	13.79%	-0.13%
Net Income Growth	38.32%	-29.86%	-0.85%	15.19%	-2.59%	0.25%	11.89%	45.18%	13.79%	-0.13%
EPS Growth	40.41%	-29.19%	-0.57%	12.99%	-4.64%	-0.31%	6.93%	30.60%	5.94%	-1.35%
Operating Cash Flow Growth	6.07%	6.44%	5.95%	12.85%	-11.37%	-8.54%	16.73%	39.70%	13.55%	-2.08%
Free Cash Flow Firm Growth	-132.40%	190.17%	-170.82%	607.18%	-214.72%	-40.62%	130.99%	-360.15%	911.03%	88.55%
Invested Capital Growth	12.12%	-8.42%	27.82%	-15.00%	12.51%	3.41%	0.29%	46.65%	-6.32%	8.13%
Revenue Q/Q Growth	2.66%	0.16%	2.45%	1.48%	0.13%	1.42%	0.30%	6.37%	2.56%	1.77%
EBITDA Q/Q Growth	8.92%	-8.02%	12.96%	-7.89%	4.29%	-5.34%	5.33%	6.22%	5.76%	-3.54%
EBIT Q/Q Growth	9.61%	-12.26%	4.66%	-0.87%	3.51%	0.11%	1.86%	5.25%	6.77%	-1.96%
NOPAT Q/Q Growth	9.67%	-12.49%	5.01%	-1.52%	2.24%	1.23%	-15.61%	43.43%	6.48%	-3.25%
Net Income Q/Q Growth	9.67%	-12.49%	5.01%	-1.52%	2.24%	1.23%	-15.61%	43.43%	6.48%	-3.25%
EPS Q/Q Growth	9.90%	-12.19%	5.17%	-1.97%	1.65%	1.57%	-16.92%	38.99%	4.98%	-4.37%
Operating Cash Flow Q/Q Growth	9.51%	-10.52%	11.45%	-2.28%	-9.70%	10.89%	1.29%	11.05%	-4.21%	6.11%
Free Cash Flow Firm Q/Q Growth	68.19%	477.85%	-164.55%	101.88%	25.20%	137.32%	-13.32%	-16.81%	-38.23%	87.55%
Invested Capital Q/Q Growth	1.04%	11.86%	37.47%	-12.07%	-0.11%	1.42%	4.14%	4.48%	-2.04%	-9.45%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
EBITDA Margin	37.01%	31.04%	37.09%	40.12%	37.76%	39.91%	43.46%	36.06%	39.72%	40.20%
EBIT Margin	31.72%	25.80%	35.37%	38.89%	34.53%	35.49%	37.42%	30.88%	35.99%	35.57%
Profit (Net Income) Margin	24.45%	20.23%	27.69%	30.56%	27.59%	28.66%	29.63%	29.09%	24.17%	24.54%
Tax Burden Percent	77.09%	78.42%	78.26%	78.60%	79.91%	80.76%	79.18%	94.22%	67.15%	69.00%
Interest Burden Percent	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Effective Tax Rate	22.91%	21.58%	21.74%	21.40%	20.09%	19.24%	20.82%	5.78%	32.85%	31.00%
Return on Invested Capital (ROIC)	6.99%	5.12%	7.85%	8.28%	7.04%	7.81%	7.94%	8.45%	6.94%	6.14%
ROIC Less NNEP Spread (ROIC-NNEP)	6.99%	5.12%	7.85%	8.28%	7.04%	7.81%	7.94%	8.45%	6.94%	6.14%
Return on Net Nonoperating Assets (RNNOA)	3.56%	3.00%	2.63%	0.87%	1.27%	1.66%	2.13%	2.19%	1.93%	2.43%
Return on Equity (ROE)	10.55%	8.12%	10.48%	9.16%	8.32%	9.47%	10.07%	10.64%	8.88%	8.57%
Cash Return on Invested Capital (CROIC)	-4.44%	13.91%	-16.58%	24.50%	-4.73%	4.46%	7.64%	-29.38%	13.47%	-1.67%
Operating Return on Assets (OROA)	1.48%	1.07%	1.53%	1.64%	1.63%	1.90%	1.99%	1.65%	1.80%	1.65%
Return on Assets (ROA)	1.14%	0.84%	1.20%	1.29%	1.30%	1.54%	1.58%	1.55%	1.21%	1.14%
Return on Common Equity (ROCE)	10.55%	8.12%	10.48%	9.16%	8.32%	9.47%	10.07%	10.64%	8.88%	8.57%
Return on Equity Simple (ROE_SIMPLE)	10.35%	7.77%	12.12%	9.03%	7.83%	9.11%	9.84%	9.22%	8.66%	8.00%
Net Operating Profit after Tax (NOPAT)	182	132	188	190	165	169	169	151	104	91
NOPAT Margin	24.45%	20.23%	27.69%	30.56%	27.59%	28.66%	29.63%	29.09%	24.17%	24.54%
Net Nonoperating Expense Percent (NNEP)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
SG&A Expenses to Revenue	56.59%	60.98%	54.01%	55.28%	54.34%	53.00%	51.97%	52.12%	53.19%	51.54%
Operating Expenses to Revenue	65.23%	72.48%	62.45%	62.54%	63.09%	63.08%	60.67%	67.00%	62.13%	62.70%
Earnings before Interest and Taxes (EBIT)	237	168	240	241	206	209	213	160	155	132
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	276	202	252	249	225	235	247	187	171	149
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.84	1.58	2.03	1.81	1.43	1.73	1.48	1.39	1.86	1.14
Price to Tangible Book Value (P/TBV)	3.76	3.36	4.85	2.98	2.39	3.15	2.81	2.80	3.11	1.98
Price to Revenue (P/Rev)	4.34	4.12	4.64	5.95	5.03	5.43	4.47	4.37	5.19	3.49
Price to Earnings (P/E)	17.77	20.36	16.74	19.48	18.22	18.95	15.09	15.03	21.47	14.23
Dividend Yield	2.95%	3.54%	2.97%	2.48%	2.96%	2.55%	2.90%	2.95%	2.51%	3.86%
Earnings Yield	5.63%	4.91%	5.97%	5.13%	5.49%	5.28%	6.63%	6.65%	4.66%	7.03%
Enterprise Value to Invested Capital (EV/IC)	1.46	1.32	1.52	0.87	0.70	1.52	1.29	1.19	1.59	1.00
Enterprise Value to Revenue (EV/Rev)	5.42	5.00	6.00	2.94	2.89	5.67	4.83	4.88	5.36	4.16
Enterprise Value to EBITDA (EV/EBITDA)	14.64	16.10	16.18	7.32	7.66	14.21	11.10	13.54	13.50	10.36
Enterprise Value to EBIT (EV/EBIT)	17.08	19.38	16.97	7.55	8.37	15.97	12.89	15.82	14.90	11.71
Enterprise Value to NOPAT (EV/NOPAT)	22.16	24.71	21.68	9.61	10.48	19.78	16.28	16.79	22.19	16.97
Enterprise Value to Operating Cash Flow (EV/OCF)	16.69	14.27	19.00	9.00	9.61	16.51	12.40	13.34	16.97	12.95
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	9.10	0.00	3.25	0.00	34.68	16.91	0.00	11.44	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.57	0.45	0.73	0.00	0.18	0.19	0.24	0.30	0.21	0.35
Long-Term Debt to Equity	0.42	0.27	0.51	0.00	0.04	0.06	0.09	0.08	0.09	0.35
Financial Leverage	0.51	0.59	0.34	0.11	0.18	0.21	0.27	0.26	0.28	0.40
Leverage Ratio	9.23	9.66	8.74	7.12	6.40	6.17	6.38	6.85	7.36	7.54
Compound Leverage Factor	9.23	9.66	8.74	7.12	6.40	6.17	6.38	6.85	7.36	7.54
Debt to Total Capital	36.17%	31.07%	42.30%	0.16%	15.00%	15.68%	19.44%	22.91%	17.17%	26.13%
Short-Term Debt to Total Capital	9.47%	12.37%	12.89%	0.00%	11.47%	10.99%	12.19%	17.02%	10.11%	0.00%
Long-Term Debt to Total Capital	26.70%	18.70%	29.42%	0.16%	3.53%	4.69%	7.25%	5.89%	7.06%	26.13%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	63.83%	68.93%	57.70%	99.84%	85.00%	84.32%	80.56%	77.09%	82.83%	73.87%
Debt to EBITDA	3.62	3.78	4.51	0.01	1.65	1.47	1.67	2.60	1.46	2.70
Net Debt to EBITDA	2.90	2.84	3.68	-7.52	-5.66	0.59	0.82	1.42	0.44	1.67
Long-Term Debt to EBITDA	2.67	2.28	3.14	0.01	0.39	0.44	0.62	0.67	0.60	2.70
Debt to NOPAT	5.47	5.80	6.05	0.02	2.25	2.04	2.45	3.22	2.39	4.42
Net Debt to NOPAT	4.39	4.35	4.93	-9.87	-7.74	0.83	1.20	1.76	0.72	2.74
Long-Term Debt to NOPAT	4.04	3.49	4.21	0.02	0.53	0.61	0.92	0.83	0.98	4.42
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-116	358	-397	561	-111	96	162	-524	201	-25
Operating Cash Flow to CapEx	1,619.49%	2,055.62%	2,045.76%	1,537.23%	1,246.84%	3,561.41%	1,750.81%	1,753.16%	1,091.23%	964.24%
Free Cash Flow to Firm to Interest Expense	-0.60	3.44	-17.20	43.13	-5.30	3.63	9.19	-38.03	17.84	-2.22
Operating Cash Flow to Interest Expense	1.25	2.19	9.29	15.57	8.60	7.63	12.52	13.76	12.02	10.67
Operating Cash Flow Less CapEx to Interest Expense	1.17	2.09	8.84	14.56	7.91	7.41	11.81	12.98	10.92	9.57
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.05	0.04	0.04	0.04	0.05	0.05	0.05	0.05	0.05	0.05
Fixed Asset Turnover	4.18	3.90	4.23	3.80	3.61	4.14	4.68	4.40	3.79	3.57
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	2,762	2,463	2,689	2,104	2,475	2,200	2,127	2,121	1,446	1,544
Invested Capital Turnover	0.29	0.25	0.28	0.27	0.26	0.27	0.27	0.29	0.29	0.25
Increase / (Decrease) in Invested Capital	299	-226	585	-371	275	73	6.25	675	-98	116
Enterprise Value (EV)	4,044	3,260	4,077	1,823	1,725	3,344	2,746	2,530	2,304	1,548
Market Capitalization	3,242	2,686	3,149	3,695	3,000	3,204	2,544	2,265	2,229	1,298
Book Value per Share	$33.54	$31.81	$28.88	$37.80	$39.30	$35.88	$33.48	$32.31	$27.00	$27.75
Tangible Book Value per Share	$16.39	$14.98	$12.08	$22.98	$23.49	$19.70	$17.71	$16.01	$16.16	$15.97
Total Capital	2,762	2,463	2,689	2,042	2,475	2,200	2,127	2,121	1,446	1,544
Total Debt	999	765	1,138	3.28	371	345	414	486	248	403
Total Long-Term Debt	737	461	791	3.28	87	103	154	125	102	403
Net Debt	802	574	928	-1,872	-1,275	140	202	265	75	250
Capital Expenditures (CapEx)	15	11	10	13	14	5.69	13	11	12	12
Net Nonoperating Expense (NNE)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Nonoperating Obligations (NNO)	999	765	1,138	66	371	345	414	486	248	403
Total Depreciation and Amortization (D&A)	39	34	12	7.66	19	26	34	27	16	17
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$3.44	$2.45	$3.48	$3.51	$3.10	$3.26	$3.28	$3.07	$2.34	$2.21
Adjusted Weighted Average Basic Shares Outstanding	52.71M	53.33M	53.77M	53.86M	53.68M	51.91M	51.32M	50.80M	44.54M	43.88M
Adjusted Diluted Earnings per Share	$3.44	$2.45	$3.46	$3.48	$3.08	$3.23	$3.24	$3.03	$2.32	$2.19
Adjusted Weighted Average Diluted Shares Outstanding	52.71M	53.33M	53.77M	53.86M	53.68M	51.91M	51.32M	50.80M	44.54M	43.88M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	52.71M	53.33M	53.77M	53.86M	53.68M	51.91M	51.32M	50.80M	44.54M	43.88M
Normalized Net Operating Profit after Tax (NOPAT)	183	135	192	190	169	176	168	175	105	96
Normalized NOPAT Margin	24.50%	20.77%	28.23%	30.68%	28.25%	29.84%	29.53%	33.82%	24.44%	25.85%
Pre Tax Income Margin	31.72%	25.80%	35.37%	38.89%	34.53%	35.49%	37.42%	30.88%	35.99%	35.57%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	1.22	1.62	10.40	18.55	9.87	7.88	12.05	11.61	13.69	11.80
NOPAT to Interest Expense	0.94	1.27	8.14	14.58	7.89	6.37	9.54	10.94	9.19	8.14
EBIT Less CapEx to Interest Expense	1.14	1.51	9.95	17.54	9.18	7.67	11.33	10.82	12.59	10.70
NOPAT Less CapEx to Interest Expense	0.86	1.16	7.69	13.57	7.20	6.15	8.82	10.15	8.09	7.04
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	52.49%	72.09%	49.65%	48.00%	52.91%	47.46%	42.39%	41.34%	53.03%	54.01%
Augmented Payout Ratio	77.71%	95.01%	58.49%	50.69%	53.08%	47.63%	42.57%	43.53%	56.37%	64.01%

This table displays calculated financial ratios and metrics derived from Community Bank System's official financial filings.

Metric	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	12/31/2024	9/30/2024	6/30/2024	3/31/2024	12/31/2023	9/30/2023	6/30/2023	3/31/2023	12/31/2022	9/30/2022
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	10.92%	7.74%	4.87%	42.36%	0.59%	-0.15%	4.80%	-22.44%	10.18%	11.93%
EBITDA Growth	42.75%	2.38%	2.85%	324.12%	-25.02%	-0.44%	30.89%	-76.62%	69.40%	-15.16%
EBIT Growth	47.37%	1.86%	1.01%	660.69%	-34.93%	-10.27%	21.07%	-88.35%	18.92%	8.65%
NOPAT Growth	47.73%	-0.52%	-0.78%	604.93%	-35.83%	-9.37%	21.32%	-87.68%	20.58%	7.40%
Net Income Growth	47.73%	-0.52%	-0.78%	604.93%	-35.83%	-9.37%	21.32%	-87.68%	20.58%	7.40%
EPS Growth	49.21%	1.22%	2.25%	590.91%	-35.05%	-8.89%	21.92%	-87.21%	21.25%	8.43%
Operating Cash Flow Growth	47.05%	-12.33%	-4.09%	3.26%	-37.53%	47.00%	-11.70%	48.97%	44.51%	-32.07%
Free Cash Flow Firm Growth	-195.66%	-141.98%	-467.60%	-290.36%	148.80%	-141.52%	-124.31%	16.88%	-228.44%	271.43%
Invested Capital Growth	12.12%	24.13%	23.79%	16.14%	-8.42%	12.55%	6.48%	-6.65%	27.82%	-18.24%
Revenue Q/Q Growth	3.89%	2.80%	3.68%	0.18%	0.90%	0.06%	40.75%	-29.22%	0.16%	5.03%
EBITDA Q/Q Growth	13.65%	-7.50%	15.39%	17.68%	-18.49%	-7.08%	375.85%	-79.20%	8.24%	22.16%
EBIT Q/Q Growth	13.17%	-8.15%	17.06%	21.12%	-21.78%	-8.92%	781.59%	-89.64%	7.87%	22.89%
NOPAT Q/Q Growth	13.42%	-8.38%	17.23%	21.26%	-23.62%	-8.62%	732.89%	-88.96%	7.88%	22.32%
Net Income Q/Q Growth	13.42%	-8.38%	17.23%	21.26%	-23.62%	-8.62%	732.89%	-88.96%	7.88%	22.32%
EPS Q/Q Growth	13.25%	-8.79%	19.74%	20.63%	-23.17%	-7.87%	709.09%	-88.66%	7.78%	23.29%
Operating Cash Flow Q/Q Growth	15.62%	42.91%	-50.20%	78.71%	-31.07%	56.35%	-46.39%	8.12%	62.20%	-6.08%
Free Cash Flow Firm Q/Q Growth	48.96%	-7.77%	-59.17%	-209.26%	229.10%	-152.80%	-153.38%	128.01%	-209.84%	47.98%
Invested Capital Q/Q Growth	1.04%	5.03%	11.24%	-5.03%	11.86%	4.75%	4.36%	-25.10%	37.47%	-0.90%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
EBITDA Margin	38.49%	35.18%	39.10%	35.13%	29.91%	37.02%	39.87%	11.79%	40.12%	37.13%
EBIT Margin	32.88%	30.18%	33.78%	29.92%	24.75%	31.93%	35.07%	5.60%	38.26%	35.52%
Profit (Net Income) Margin	25.37%	23.24%	26.07%	23.06%	19.05%	25.16%	27.55%	4.66%	29.86%	27.72%
Tax Burden Percent	77.15%	76.98%	77.17%	77.05%	76.96%	78.82%	78.56%	83.15%	78.04%	78.03%
Interest Burden Percent	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%	100.00%
Effective Tax Rate	22.85%	23.02%	22.83%	22.95%	23.04%	21.18%	21.44%	16.85%	21.96%	21.97%
Return on Invested Capital (ROIC)	7.25%	6.85%	7.91%	7.47%	4.82%	7.88%	8.81%	1.44%	8.46%	8.45%
ROIC Less NNEP Spread (ROIC-NNEP)	7.25%	6.85%	7.91%	7.47%	4.82%	7.88%	8.81%	1.44%	8.46%	8.45%
Return on Net Nonoperating Assets (RNNOA)	3.69%	3.27%	3.41%	2.41%	2.82%	2.98%	2.14%	0.28%	2.84%	1.96%
Return on Equity (ROE)	10.94%	10.11%	11.31%	9.88%	7.64%	10.86%	10.95%	1.72%	11.30%	10.41%
Cash Return on Invested Capital (CROIC)	-4.44%	-14.79%	-14.18%	-7.26%	13.91%	-4.56%	1.34%	13.92%	-16.58%	28.31%
Operating Return on Assets (OROA)	1.54%	1.38%	1.55%	1.36%	1.03%	1.34%	1.49%	0.23%	1.66%	1.52%
Return on Assets (ROA)	1.19%	1.06%	1.20%	1.04%	0.79%	1.06%	1.17%	0.19%	1.29%	1.19%
Return on Common Equity (ROCE)	10.94%	10.11%	11.31%	9.88%	7.64%	10.86%	10.95%	1.72%	11.30%	10.41%
Return on Equity Simple (ROE_SIMPLE)	0.00%	9.32%	9.98%	10.08%	0.00%	9.69%	9.60%	8.99%	0.00%	12.26%
Net Operating Profit after Tax (NOPAT)	50	44	48	41	34	44	48	5.80	53	49
NOPAT Margin	25.37%	23.24%	26.07%	23.06%	19.05%	25.16%	27.55%	4.66%	29.86%	27.72%
Net Nonoperating Expense Percent (NNEP)	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
SG&A Expenses to Revenue	55.06%	57.62%	56.35%	57.44%	56.87%	57.68%	55.54%	79.13%	52.03%	53.72%
Operating Expenses to Revenue	63.96%	65.74%	64.74%	66.61%	72.95%	66.43%	64.50%	91.59%	60.17%	61.59%
Earnings before Interest and Taxes (EBIT)	65	57	62	53	44	56	61	6.97	67	62
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	76	66	72	62	53	65	70	15	71	65
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.84	1.71	1.49	1.53	1.58	1.40	1.50	1.65	2.03	2.07
Price to Tangible Book Value (P/TBV)	3.76	3.45	3.26	3.37	3.36	3.33	3.38	3.67	4.85	5.49
Price to Revenue (P/Rev)	4.34	4.20	3.49	3.60	4.12	3.34	3.72	4.18	4.64	4.57
Price to Earnings (P/E)	17.77	18.34	14.95	15.18	20.36	14.44	15.59	18.32	16.74	16.91
Dividend Yield	2.95%	3.12%	3.81%	3.77%	3.54%	4.35%	3.91%	3.50%	2.97%	3.07%
Earnings Yield	5.63%	5.45%	6.69%	6.59%	4.91%	6.93%	6.41%	5.46%	5.97%	5.91%
Enterprise Value to Invested Capital (EV/IC)	1.46	1.34	1.24	1.23	1.32	1.08	1.28	1.43	1.52	1.68
Enterprise Value to Revenue (EV/Rev)	5.42	5.03	4.52	4.08	5.00	3.64	4.12	4.48	6.00	4.94
Enterprise Value to EBITDA (EV/EBITDA)	14.64	14.41	12.79	11.52	16.10	10.76	12.18	14.13	16.18	14.69
Enterprise Value to EBIT (EV/EBIT)	17.08	16.92	14.99	13.43	19.38	12.35	13.54	15.37	16.97	14.27
Enterprise Value to NOPAT (EV/NOPAT)	22.16	21.96	19.34	17.24	24.71	15.71	17.28	19.63	21.68	18.30
Enterprise Value to Operating Cash Flow (EV/OCF)	16.69	16.51	14.05	12.47	14.27	9.28	11.44	12.00	19.00	17.02
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	0.00	9.10	0.00	98.16	9.93	0.00	5.32
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.57	0.53	0.56	0.41	0.45	0.42	0.30	0.23	0.73	0.34
Long-Term Debt to Equity	0.42	0.35	0.43	0.24	0.27	0.20	0.16	0.05	0.51	0.10
Financial Leverage	0.51	0.48	0.43	0.32	0.59	0.38	0.24	0.20	0.34	0.23
Leverage Ratio	9.23	9.52	9.43	9.45	9.66	10.27	9.33	8.86	8.74	8.76
Compound Leverage Factor	9.23	9.52	9.43	9.45	9.66	10.27	9.33	8.86	8.74	8.76
Debt to Total Capital	36.17%	34.70%	35.82%	29.17%	31.07%	29.39%	23.06%	18.88%	42.30%	25.32%
Short-Term Debt to Total Capital	9.47%	11.61%	8.28%	12.28%	12.37%	15.00%	11.11%	15.12%	12.89%	18.03%
Long-Term Debt to Total Capital	26.70%	23.08%	27.54%	16.89%	18.70%	14.39%	11.95%	3.76%	29.42%	7.29%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	63.83%	65.30%	64.18%	70.83%	68.93%	70.61%	76.94%	81.12%	57.70%	74.68%
Debt to EBITDA	3.62	3.74	3.70	2.73	3.78	2.94	2.20	1.87	4.51	2.22
Net Debt to EBITDA	2.90	2.38	2.90	1.38	2.84	0.87	1.19	0.94	3.68	1.11
Long-Term Debt to EBITDA	2.67	2.49	2.84	1.58	2.28	1.44	1.14	0.37	3.14	0.64
Debt to NOPAT	5.47	5.70	5.59	4.09	5.80	4.29	3.12	2.59	6.05	2.77
Net Debt to NOPAT	4.39	3.62	4.39	2.06	4.35	1.27	1.69	1.30	4.93	1.38
Long-Term Debt to NOPAT	4.04	3.79	4.30	2.37	3.49	2.10	1.62	0.52	4.21	0.80
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-249	-487	-452	-284	260	-201	-80	149	-533	485
Operating Cash Flow to CapEx	1,447.97%	1,628.24%	712.39%	5,948.85%	1,430.59%	1,198.19%	30,059.42%	3,176.27%	2,976.87%	1,420.05%
Free Cash Flow to Firm to Interest Expense	-4.98	-9.53	-9.50	-6.22	7.00	-6.77	-3.57	10.05	-45.31	88.51
Operating Cash Flow to Interest Expense	1.32	1.11	0.84	1.75	1.20	2.18	1.86	5.21	6.09	8.05
Operating Cash Flow Less CapEx to Interest Expense	1.23	1.04	0.72	1.72	1.12	2.00	1.85	5.05	5.88	7.48
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.05	0.05	0.05	0.05	0.04	0.04	0.04	0.04	0.04	0.04
Fixed Asset Turnover	4.18	4.12	4.24	4.28	3.90	3.87	3.98	4.06	4.23	4.11
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	2,762	2,733	2,602	2,339	2,463	2,202	2,102	2,014	2,689	1,956
Invested Capital Turnover	0.29	0.29	0.30	0.32	0.25	0.31	0.32	0.31	0.28	0.30
Increase / (Decrease) in Invested Capital	299	531	500	325	-226	246	128	-143	585	-436
Enterprise Value (EV)	4,044	3,654	3,222	2,879	3,260	2,368	2,683	2,881	4,077	3,277
Market Capitalization	3,242	3,051	2,491	2,535	2,686	2,177	2,421	2,691	3,149	3,029
Book Value per Share	$33.54	$33.97	$31.65	$31.07	$31.81	$29.05	$30.10	$30.39	$28.88	$27.19
Tangible Book Value per Share	$16.39	$16.83	$14.49	$14.11	$14.98	$12.21	$13.32	$13.63	$12.08	$10.27
Total Capital	2,762	2,733	2,602	2,339	2,463	2,202	2,102	2,014	2,689	1,956
Total Debt	999	948	932	682	765	647	485	380	1,138	495
Total Long-Term Debt	737	631	717	395	461	317	251	76	791	143
Net Debt	802	602	731	344	574	191	262	191	928	248
Capital Expenditures (CapEx)	4.54	3.49	5.59	1.34	3.13	5.41	0.14	2.44	2.40	3.11
Net Nonoperating Expense (NNE)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Nonoperating Obligations (NNO)	999	948	932	682	765	647	485	380	1,138	495
Total Depreciation and Amortization (D&A)	11	9.45	9.78	9.24	9.13	8.94	8.41	7.71	3.28	2.82
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.93	$0.83	$0.91	$0.77	$0.62	$0.82	$0.90	$0.11	$0.97	$0.90
Adjusted Weighted Average Basic Shares Outstanding	52.71M	52.56M	52.54M	52.77M	53.33M	53.39M	53.53M	53.73M	53.77M	53.73M
Adjusted Diluted Earnings per Share	$0.94	$0.83	$0.91	$0.76	$0.63	$0.82	$0.89	$0.11	$0.97	$0.90
Adjusted Weighted Average Diluted Shares Outstanding	52.71M	52.56M	52.54M	52.77M	53.33M	53.39M	53.53M	53.73M	53.77M	53.73M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	52.71M	52.56M	52.54M	52.77M	53.33M	53.39M	53.53M	53.73M	53.77M	53.73M
Normalized Net Operating Profit after Tax (NOPAT)	50	44	48	41	36	44	49	5.85	52	49
Normalized NOPAT Margin	25.53%	23.20%	26.11%	23.07%	20.51%	25.20%	28.00%	4.69%	29.70%	27.90%
Pre Tax Income Margin	32.88%	30.18%	33.78%	29.92%	24.75%	31.93%	35.07%	5.60%	38.26%	35.52%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	1.29	1.11	1.30	1.16	1.18	1.88	2.75	0.47	5.72	11.38
NOPAT to Interest Expense	1.00	0.86	1.01	0.90	0.91	1.48	2.16	0.39	4.47	8.88
EBIT Less CapEx to Interest Expense	1.20	1.05	1.19	1.13	1.10	1.70	2.74	0.31	5.52	10.82
NOPAT Less CapEx to Interest Expense	0.91	0.79	0.89	0.87	0.82	1.30	2.16	0.23	4.26	8.32
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	52.49%	57.49%	57.33%	57.14%	72.09%	62.86%	60.77%	63.93%	49.65%	51.87%
Augmented Payout Ratio	77.71%	87.77%	90.63%	89.35%	95.01%	80.04%	74.16%	80.26%	58.49%	63.86%

Frequently Asked Questions About Community Bank System's Financials

When does Community Bank System's fiscal year end?

According to the most recent income statement we have on file, Community Bank System's financial year ends in December. Their financial year 2024 ended on December 31, 2024.

How has Community Bank System's net income changed over the last 9 years?

Community Bank System's net income appears to be on an upward trend, with a most recent value of $182.48 million in 2024, rising from $91.23 million in 2015. The previous period was $131.92 million in 2023. See Community Bank System's forecast for analyst expectations on what’s next for the company.

How has Community Bank System revenue changed over the last 9 years?

Over the last 9 years, Community Bank System's total revenue changed from $371.72 million in 2015 to $746.30 million in 2024, a change of 100.8%.

How much debt does Community Bank System have?

Community Bank System's total liabilities were at $14.62 billion at the end of 2024, a 5.5% increase from 2023, and a 97.3% increase since 2015.

How much cash does Community Bank System have?

In the past 9 years, Community Bank System's cash and equivalents has ranged from $153.21 million in 2015 to $1.88 billion in 2021, and is currently $197.00 million as of their latest financial filing in 2024.

How has Community Bank System's book value per share changed over the last 9 years?

Over the last 9 years, Community Bank System's book value per share changed from 27.75 in 2015 to 33.54 in 2024, a change of 20.8%.

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This page (NYSE:CBU) was last updated on 5/25/2025 by MarketBeat.com Staff

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Community Bank System (CBU) Financials

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Community Bank System (CBU) Financials

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