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

Latest as of December 2025: 1.55x

Community Bank System Inc (CBU) has a Cash Flow Quality Index of 1.55x as of December 2025. Operating cash flow of $84.58 Million exceeds net income of $54.42 Million, indicating high earnings quality where cash backs reported profits. Explore Community Bank System Inc (CBU) investment intensity to see how much of total assets are deployed in long-term investments.

Cash Flow Quality Index

1.55x
Operating CF / Net Income

Operating Cash Flow

$84.58 Million
USD

Net Income

$54.42 Million
USD

Data as of

Dec 2025
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 CBU intangible-adjusted equity ratio to evaluate the tangible quality of the company's equity base.

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 how much is Community Bank System Inc worth.

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.