Community Financial System, Inc — Earnings Quality Grade B
CBU · Financial Services
Generally healthy
Screening Summary
Management Signals
Source: SEC EDGAR 8-K Item 5.02, with exhibit links when available
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
DSO 26 days, change -1 days YoY
AR growth 6.2% vs revenue growth 9.6%
Revenue 9.6%, CFFO 24.6%. Cash follows revenue
Expense Quality
No material inventory
CapEx growth 231.0% is >2x revenue growth 9.6%
Insufficient data
Insufficient data
Cash Flow Quality
CFFO/NI = 1.43. Profits backed by cash
FCF $0.2B, FCF/NI = 1.11
Accruals ratio = -0.5%. Low accruals
Cash $0.3B covers 63% of debt $0.5B
Balance Sheet Health
Goodwill+Intangibles $0.9B = 47% of equity
Insufficient data
Insufficient data
No write-off data
Acquisition Risk
FCF after acquisitions positive
Goodwill+Intangibles change 5% YoY. Normal
Manipulation Score
Insufficient data
Altman Z-Score — Not Applicable
Community Financial System, Inc is a financial company. Z-Score is designed for non-financial companies.
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25