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Community Bank System (CBU) Ratios
Community Bank System Ratios
CBU's free cash flow for Q2 2026 was $41.38M. For the 2026 fiscal year, CBU's free cash flow was decreased by $-9.67M and operating cash flow was $51.05M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.49 | 0.04 | 0.24 | 0.31 | 0.51 |
| Quick Ratio | 1.49 | 0.04 | 0.24 | 0.31 | 0.51 |
| Cash Ratio | 1.25 | 0.01 | 0.01 | 0.01 | 0.14 |
| Solvency Ratio | 0.02 | 0.01 | 0.01 | 0.02 | 0.02 |
| Operating Cash Flow Ratio | 1.25 | 0.02 | 0.02 | 0.02 | 0.02 |
| Short-Term Operating Cash Flow Coverage | 1.25 | 0.64 | 0.64 | 0.19 | 0.62 |
| Net Current Asset Value | $ -15.05B | $ -14.06B | $ -10.69B | $ -9.87B | $ -6.61B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.04 | 0.06 | 0.05 | 0.07 | 0.02 |
| Debt-to-Equity Ratio | 0.37 | 0.57 | 0.45 | 0.73 | 0.16 |
| Debt-to-Capital Ratio | 0.27 | 0.36 | 0.31 | 0.42 | 0.14 |
| Long-Term Debt-to-Capital Ratio | 0.19 | 0.26 | 0.19 | 0.01 | 0.00 |
| Financial Leverage Ratio | 8.68 | 9.30 | 9.16 | 10.21 | 7.40 |
| Debt Service Coverage Ratio | 0.55 | 0.37 | 0.35 | 0.19 | 0.65 |
| Interest Coverage Ratio | 1.43 | 1.22 | 1.62 | 10.40 | 18.55 |
| Debt to Market Cap | 0.23 | 0.31 | 0.27 | 0.34 | 0.08 |
| Interest Debt Per Share | 17.83 | 22.62 | 16.22 | 21.54 | 6.35 |
| Net Debt to EBITDA | 1.46 | 3.04 | 2.92 | 3.43 | -5.69 |
| Profitability Margins | |||||
| Gross Profit Margin | 78.83% | 76.91% | 84.75% | 94.61% | 99.34% |
| EBIT Margin | 27.24% | 25.16% | 22.25% | 34.21% | 38.09% |
| EBITDA Margin | 30.23% | 28.21% | 26.00% | 38.54% | 42.85% |
| Operating Profit Margin | 27.24% | 25.16% | 22.25% | 34.21% | 38.09% |
| Pretax Profit Margin | 27.24% | 25.16% | 22.25% | 34.21% | 38.09% |
| Net Profit Margin | 20.82% | 19.40% | 17.45% | 26.77% | 29.94% |
| Continuous Operations Profit Margin | 20.82% | 19.40% | 17.45% | 26.77% | 29.94% |
| Net Income Per EBT | 76.42% | 77.09% | 78.42% | 78.26% | 78.60% |
| EBT Per EBIT | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% |
| Return on Assets (ROA) | 1.21% | 1.11% | 0.85% | 1.19% | 1.22% |
| Return on Equity (ROE) | 10.49% | 10.35% | 7.77% | 12.12% | 9.03% |
| Return on Capital Employed (ROCE) | 1.60% | 9.23% | 7.41% | 15.26% | 11.46% |
| Return on Invested Capital (ROIC) | 1.21% | 6.20% | 5.02% | 6.99% | 7.80% |
| Return on Tangible Assets | 1.28% | 1.18% | 0.90% | 1.26% | 1.29% |
| Earnings Yield | 6.95% | 5.61% | 4.72% | 5.54% | 4.72% |
| Efficiency Ratios | |||||
| Receivables Turnover | 17.51 | 17.31 | 13.86 | 13.35 | 17.65 |
| Payables Turnover | 0.00 | 0.00 | 0.00 | 0.28 | 0.02 |
| Inventory Turnover | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Fixed Asset Turnover | 4.10 | 5.12 | 4.36 | 4.37 | 3.94 |
| Asset Turnover | 0.06 | 0.06 | 0.05 | 0.04 | 0.04 |
| Working Capital Turnover Ratio | -0.15 | -0.08 | -0.08 | -0.09 | -0.10 |
| Cash Conversion Cycle | 20.84 | 21.08 | 26.33 | -1262.80 | -18434.81 |
| Days of Sales Outstanding | 20.84 | 21.08 | 26.33 | 27.34 | 20.68 |
| Days of Inventory Outstanding | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Days of Payables Outstanding | 0.00 | 0.00 | 0.00 | 1290.14 | 18455.48 |
| Operating Cycle | 20.84 | 21.08 | 26.33 | 27.34 | 20.68 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 5.73 | 4.59 | 4.26 | 3.98 | 3.75 |
| Free Cash Flow Per Share | 4.43 | 4.20 | 3.91 | 3.74 | 3.50 |
| Dividend Paid and CapEx Coverage Ratio | 1.82 | 2.08 | 2.01 | 2.02 | 1.94 |
| Capital Expenditure Coverage Ratio | 4.40 | 11.70 | 12.29 | 16.61 | 15.14 |
| Operating Cash Flow Coverage Ratio | 0.40 | 0.24 | 0.30 | 0.19 | 0.61 |
| Operating Cash Flow to Sales Ratio | 0.30 | 0.26 | 0.30 | 0.31 | 0.32 |
| Free Cash Flow Yield | 7.71% | 6.81% | 7.51% | 5.94% | 4.71% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 14.43 | 17.83 | 21.17 | 18.04 | 21.19 |
| Price-to-Sales (P/S) Ratio | 2.99 | 3.46 | 3.69 | 4.83 | 6.34 |
| Price-to-Book (P/B) Ratio | 1.51 | 1.85 | 1.65 | 2.19 | 1.91 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 12.97 | 14.69 | 13.31 | 16.82 | 21.25 |
| Price-to-Operating Cash Flow Ratio | 10.03 | 13.43 | 12.23 | 15.81 | 19.85 |
| Price-to-Earnings Growth (PEG) Ratio | 0.92 | 0.44 | -0.72 | -21.11 | 1.60 |
| Enterprise Value Multiple | 11.36 | 15.30 | 17.13 | 15.96 | 9.12 |
| Enterprise Value | 3.47B | 4.06B | 3.37B | 4.32B | 2.48B |
| EV to EBITDA | 11.36 | 15.30 | 17.13 | 15.96 | 9.12 |
| EV to Sales | 3.43 | 4.32 | 4.45 | 6.15 | 3.91 |
| EV to Free Cash Flow | 14.88 | 18.33 | 16.05 | 21.42 | 13.08 |
| EV to Operating Cash Flow | 11.50 | 16.76 | 14.74 | 20.13 | 12.22 |
| Tangible Book Value Per Share | 20.18 | 16.33 | 14.92 | 12.04 | 22.91 |
| Shareholders’ Equity Per Share | 38.07 | 33.42 | 31.68 | 28.79 | 38.92 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.24 | 0.23 | 0.22 | 0.22 | 0.21 |
| Revenue Per Share | 19.18 | 17.83 | 14.10 | 13.03 | 11.74 |
| Net Income Per Share | 3.99 | 3.46 | 2.46 | 3.49 | 3.51 |
| Tax Burden | 0.76 | 0.77 | 0.78 | 0.78 | 0.79 |
| Interest Burden | 1.00 | 1.00 | 1.00 | 1.00 | 1.00 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.33 | 0.34 | 0.37 | 0.37 | 0.38 |
| Stock-Based Compensation to Revenue | 0.01 | 0.01 | 0.01 | 0.01 | 0.01 |
| Income Quality | 1.43 | 1.33 | 1.73 | 1.14 | 1.07 |
Currency in USD
