Community Financial System, Inc. (CBU)

CBU Cash Flow Statement

Financials in millions USD. Fiscal year is January - December.

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	228.06	210.46	182.48	131.92	188.08	189.69
Depreciation & Amortization	36.07	30.2	28.66	28.35	30.43	30.16
Gain (Loss) on Sale of Assets	-0.92	-0.86	-2.38	-1.49	-0.66	-0.33
Gain (Loss) on Sale of Investments	10.18	13.71	10.07	58.21	-18.69	-22.52
Provision for Credit Losses	20.79	21.35	22.77	11.2	14.77	-8.84
Change in Other Net Operating Assets	-5.65	7.57	-5.88	1.11	-6.23	2.06
Other Operating Activities	7.64	8.28	-1.82	-10.16	-0.84	5.98
Operating Cash Flow	308.27	301.86	242.28	228.42	214.6	202.55
Operating Cash Flow Growth	29.09%	24.59%	6.07%	6.44%	5.95%	12.85%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-61.6	-68.53	-20.7	-18.59	-12.92	-13.38
Sale of Property, Plant and Equipment	1.96	1.97	5.74	7.47	2.43	0.2
Cash Acquisitions	443.4	469.69	-15.62	-8.52	-0.67	-29.33
Investment in Securities	8.28	-52.41	-39.46	1,279	-1,124	-1,538
Income (Loss) Equity Investments	1.07	0.29	-	-	-	-
Net Decrease (Increase) in Loans Originated / Sold - Investing	-772.6	-532.83	-765.58	-923.28	-1,004	49.93
Investing Cash Flow	-380.57	-182.1	-835.62	335.78	-2,139	-1,531

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	-	65	-	790.33	40.71
Long-Term Debt Issued	-	-	250	400	-	-
Total Debt Issued	160.4	-	315	400	790.33	40.71
Short-Term Debt Repaid	-	-148.39	-43.04	-757.46	-	-
Long-Term Debt Repaid	-	-160.26	-47.07	-14.97	-0.1	-82.09
Total Debt Repaid	-290.45	-308.65	-90.12	-772.43	-0.1	-82.09
Net Debt Issued (Repaid)	-130.05	-308.65	224.89	-372.43	790.24	-41.38
Issuance of Common Stock	11.71	5.28	7.09	1.02	1.18	9.82
Repurchase of Common Stock	-31.35	-14.34	-47.32	-31.21	-17.9	-6.35
Common Dividends Paid	-98.58	-97.56	-95.78	-95.1	-93.39	-91.05
Net Increase (Decrease) in Deposit Accounts	344.83	401.64	513.59	-84.19	-421.16	1,686
Other Financing Activities	-3.34	-1.38	-3.09	-1.21	0.24	0.25
Financing Cash Flow	93.22	-15.01	599.38	-583.13	259.22	1,557

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Cash Flow	20.93	104.75	6.04	-18.93	-1,665	229.26

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	246.67	233.33	221.57	209.84	201.68	189.17
Free Cash Flow Growth	24.08%	5.31%	5.59%	4.04%	6.61%	14.86%
Free Cash Flow Margin	29.43%	29.29%	30.62%	32.75%	30.35%	30.05%
Free Cash Flow Per Share	4.67	4.42	4.19	3.91	3.72	3.48

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	188.31	193.05	192.87	100.04	23.4	13.75
Cash Income Tax Paid	46.14	40.5	43.73	41.66	57.13	41.53

SEC Filings: 10-K · 10-Q

Data Source: S&P Global Market Intelligence Last updated: Jul 28, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 28, 2026

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