Community Bank System Inc (CBU) — Cash Flow Quality Index

Latest as of March 2026: 1.25x

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 Community Bank System Inc (CBU) cash flow conversion to assess how effectively this company generates cash.

Cash Flow Quality Index

1.25x
Operating CF / Net Income

Operating Cash Flow

$71.56 Million
USD

Net Income

$57.22 Million
USD

Data as of

Mar 2026
Most recent filing

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. Check Community Bank System Inc (CBU) reinvestment rate to assess the company's total reinvestment commitment from operating cash flow.

Annual Cash Flow Quality Index for Community Bank System Inc (1989–2025)

Year-by-year earnings quality comparison for Community Bank System Inc. For live market cap and the full company financial profile, see CBU market cap overview.

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
Cash Flow Quality Index = Operating Cash Flow / Net Income. Ratios above 1.0x indicate cash-backed earnings.