Community Bank System Inc (CBU) — Cash Flow Quality Index
Community Bank System Inc (CBU) has a Cash Flow Quality Index of 1.25x as of March 2026. Operating cash flow of $71.56 Million exceeds net income of $57.22 Million, indicating high earnings quality where cash backs reported profits. Explore CBU cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Community Bank System Inc Cash Flow Quality Index (1989–2025)
Historical Cash Flow Quality Index for Community Bank System Inc across 37 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see CBU cash generation efficiency.
Annual Cash Flow Quality Index for Community Bank System Inc (1989–2025)
Year-by-year earnings quality comparison for Community Bank System Inc.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | 1.43x | $301.86 Million | $210.46 Million | ▲ +8.0% |
| 2024 | 1.33x | $242.28 Million | $182.48 Million | ▼ -23.3% |
| 2023 | 1.73x | $228.42 Million | $131.92 Million | ▲ +51.7% |
| 2022 | 1.14x | $214.60 Million | $188.08 Million | ▲ +6.9% |
| 2021 | 1.07x | $202.55 Million | $189.69 Million | ▼ -2.0% |
| 2020 | 1.09x | $179.48 Million | $164.68 Million | ▼ -9.0% |
| 2019 | 1.20x | $202.50 Million | $169.06 Million | ▼ -8.8% |
| 2018 | 1.31x | $221.41 Million | $168.64 Million | ▲ +4.3% |
| 2017 | 1.26x | $189.67 Million | $150.72 Million | ▼ -3.8% |
| 2016 | 1.31x | $135.77 Million | $103.81 Million | ▼ -0.2% |
| 2015 | 1.31x | $119.57 Million | $91.23 Million | ▼ -1.9% |
| 2014 | 1.34x | $122.10 Million | $91.35 Million | ▲ +2.1% |
| 2013 | 1.31x | $103.18 Million | $78.83 Million | ▼ -7.0% |
| 2012 | 1.41x | $108.42 Million | $77.07 Million | ▲ +9.0% |
| 2011 | 1.29x | $94.38 Million | $73.14 Million | ▼ -15.8% |
| 2010 | 1.53x | $97.09 Million | $63.32 Million | ▲ +44.0% |
| 2009 | 1.06x | $44.13 Million | $41.45 Million | ▼ -13.4% |
| 2008 | 1.23x | $56.50 Million | $45.94 Million | ▲ +4.2% |
| 2007 | 1.18x | $50.60 Million | $42.89 Million | ▼ -38.1% |
| 2006 | 1.90x | $73.10 Million | $38.38 Million | ▲ +34.5% |
| 2005 | 1.42x | $71.97 Million | $50.80 Million | ▼ -16.9% |
| 2004 | 1.71x | $85.61 Million | $50.20 Million | ▼ -5.7% |
| 2003 | 1.81x | $73.07 Million | $40.38 Million | ▲ +20.0% |
| 2002 | 1.51x | $58.08 Million | $38.52 Million | ▼ -37.1% |
| 2001 | 2.40x | $45.88 Million | $19.13 Million | ▲ +87.2% |
| 2000 | 1.28x | $31.91 Million | $24.90 Million | ▼ -22.5% |
| 1999 | 1.65x | $39.10 Million | $23.66 Million | ▼ -29.6% |
| 1998 | 2.35x | $36.40 Million | $15.50 Million | ▲ +53.9% |
| 1997 | 1.53x | $23.80 Million | $15.60 Million | ▲ +26.5% |
| 1996 | 1.21x | $17.00 Million | $14.10 Million | ▲ +20.6% |
| 1995 | 1.00x | $11.50 Million | $11.50 Million | ▼ -24.1% |
| 1994 | 1.32x | $13.30 Million | $10.10 Million | ▲ +0.3% |
| 1993 | 1.31x | $12.60 Million | $9.60 Million | ▼ -9.7% |
| 1992 | 1.45x | $10.90 Million | $7.50 Million | ▼ -24.3% |
| 1991 | 1.92x | $7.10 Million | $3.70 Million | ▼ -52.6% |
| 1990 | 4.05x | $8.50 Million | $2.10 Million | ▲ +114.3% |
| 1989 | 1.89x | $8.50 Million | $4.50 Million | — |