Community Bank System Inc
Community Financial System, Inc. operates as the bank holding company for Community Bank, N.A. that provides various banking and other financial services to retail, commercial, institutional, and governmental customers. The company operates in four segments: Banking, Employee Benefit Services, Insurance Services and Wealth Management Services. The Banking Segment offers lending and depository-rel… Read more
Community Bank System Inc (CBU) - Net Assets
Latest net assets as of December 2025: $2.01 Billion USD
Based on the latest financial reports, Community Bank System Inc (CBU) has net assets worth $2.01 Billion USD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($17.41 Billion) and total liabilities ($15.41 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $2.01 Billion |
| % of Total Assets | 11.52% |
| Annual Growth Rate | 11.03% |
| 5-Year Change | -4.51% |
| 10-Year Change | 67.28% |
| Growth Volatility | 15.53 |
Community Bank System Inc - Net Assets Trend (1989–2025)
This chart illustrates how Community Bank System Inc's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Community Bank System Inc (1989–2025)
The table below shows the annual net assets of Community Bank System Inc from 1989 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $2.01 Billion | +13.80% |
| 2024-12-31 | $1.76 Billion | +3.82% |
| 2023-12-31 | $1.70 Billion | +9.42% |
| 2022-12-31 | $1.55 Billion | -26.14% |
| 2021-12-31 | $2.10 Billion | -0.16% |
| 2020-12-31 | $2.10 Billion | +13.41% |
| 2019-12-31 | $1.86 Billion | +8.25% |
| 2018-12-31 | $1.71 Billion | +4.80% |
| 2017-12-31 | $1.64 Billion | +36.36% |
| 2016-12-31 | $1.20 Billion | +5.14% |
| 2015-12-31 | $1.14 Billion | +15.46% |
| 2014-12-31 | $987.90 Million | +12.80% |
| 2013-12-31 | $875.81 Million | -2.99% |
| 2012-12-31 | $902.78 Million | +16.55% |
| 2011-12-31 | $774.58 Million | +27.55% |
| 2010-12-31 | $607.26 Million | +7.35% |
| 2009-12-31 | $565.70 Million | +3.86% |
| 2008-12-31 | $544.65 Million | +13.76% |
| 2007-12-31 | $478.78 Million | +3.74% |
| 2006-12-31 | $461.53 Million | +0.86% |
| 2005-12-31 | $457.60 Million | -3.59% |
| 2004-12-31 | $474.63 Million | +17.24% |
| 2003-12-31 | $404.83 Million | +24.55% |
| 2002-12-31 | $325.04 Million | +21.29% |
| 2001-12-31 | $267.98 Million | +15.70% |
| 2000-12-31 | $231.62 Million | +67.48% |
| 1999-12-31 | $138.30 Million | +15.06% |
| 1998-12-31 | $120.20 Million | +1.86% |
| 1997-12-31 | $118.00 Million | +7.86% |
| 1996-12-31 | $109.40 Million | +9.29% |
| 1995-12-31 | $100.10 Million | +50.98% |
| 1994-12-31 | $66.30 Million | +6.94% |
| 1993-12-31 | $62.00 Million | +16.10% |
| 1992-12-31 | $53.40 Million | +10.79% |
| 1991-12-31 | $48.20 Million | +3.88% |
| 1990-12-31 | $46.40 Million | 0.00% |
| 1989-12-31 | $46.40 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Community Bank System Inc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 4619.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $1.39 Billion | 69.17% |
| Common Stock | $54.91 Million | 2.74% |
| Other Comprehensive Income | $-413.61 Million | -20.62% |
| Other Components | $977.10 Million | 48.71% |
| Total Equity | $2.01 Billion | 100.00% |
Community Bank System Inc Competitors by Market Cap
The table below lists competitors of Community Bank System Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Nisshin Seifun Group Inc
F:NFR
|
$2.97 Billion |
|
PJT Partners Inc
NYSE:PJT
|
$2.97 Billion |
|
Applied Opt
NASDAQ:AAOI
|
$2.97 Billion |
|
Air China Limited
PINK:AICAF
|
$2.97 Billion |
|
H B Fuller Company
NYSE:FUL
|
$2.96 Billion |
|
Gruma SAB de CV
OTCGREY:GPAGF
|
$2.96 Billion |
|
Corcept Therapeutics Incorporated
NASDAQ:CORT
|
$2.96 Billion |
|
INDIVIOR PLC DL 050
F:2IVB
|
$2.96 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Community Bank System Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,762,835,000 to 2,006,034,000, a change of 243,199,000 (13.8%).
- Net income of 210,455,000 contributed positively to equity growth.
- Dividend payments of 97,560,000 reduced retained earnings.
- Share repurchases of 11,168,000 reduced equity.
- New share issuances of 5,277,000 increased equity.
- Other comprehensive income increased equity by 134,474,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $210.46 Million | +10.49% |
| Dividends Paid | $97.56 Million | -4.86% |
| Share Repurchases | $11.17 Million | -0.56% |
| Share Issuances | $5.28 Million | +0.26% |
| Other Comprehensive Income | $134.47 Million | +6.7% |
| Other Changes | $1.72 Million | +0.09% |
| Total Change | $- | 13.80% |
Book Value vs Market Value Analysis
This analysis compares Community Bank System Inc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.58x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 13.40x to 1.58x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1989-12-31 | $4.23 | $56.64 | x |
| 1990-12-31 | $4.31 | $56.64 | x |
| 1991-12-31 | $4.43 | $56.64 | x |
| 1992-12-31 | $4.91 | $56.64 | x |
| 1993-12-31 | $5.55 | $56.64 | x |
| 1994-12-31 | $5.89 | $56.64 | x |
| 1995-12-31 | $7.42 | $56.64 | x |
| 1996-12-31 | $8.39 | $56.64 | x |
| 1997-12-31 | $7.64 | $56.64 | x |
| 1998-12-31 | $7.83 | $56.64 | x |
| 1999-12-31 | $7.43 | $56.64 | x |
| 2000-12-31 | $14.08 | $56.64 | x |
| 2001-12-31 | $11.35 | $56.64 | x |
| 2002-12-31 | $12.36 | $56.64 | x |
| 2003-12-31 | $14.94 | $56.64 | x |
| 2004-12-31 | $15.51 | $56.64 | x |
| 2005-12-31 | $14.86 | $56.64 | x |
| 2006-12-31 | $15.15 | $56.64 | x |
| 2007-12-31 | $15.85 | $56.64 | x |
| 2008-12-31 | $17.68 | $56.64 | x |
| 2009-12-31 | $17.24 | $56.64 | x |
| 2010-12-31 | $18.25 | $56.64 | x |
| 2011-12-31 | $21.29 | $56.64 | x |
| 2012-12-31 | $22.61 | $56.64 | x |
| 2013-12-31 | $21.55 | $56.64 | x |
| 2014-12-31 | $24.01 | $56.64 | x |
| 2015-12-31 | $27.38 | $56.64 | x |
| 2016-12-31 | $26.77 | $56.64 | x |
| 2017-12-31 | $32.88 | $56.64 | x |
| 2018-12-31 | $33.12 | $56.64 | x |
| 2019-12-31 | $35.51 | $56.64 | x |
| 2020-12-31 | $39.46 | $56.64 | x |
| 2021-12-31 | $38.62 | $56.64 | x |
| 2022-12-31 | $28.63 | $56.64 | x |
| 2023-12-31 | $31.60 | $56.64 | x |
| 2024-12-31 | $33.33 | $56.64 | x |
| 2025-12-31 | $35.79 | $56.64 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Community Bank System Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 10.49%
- The company shows good efficiency in utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 22.66%
- • Asset Turnover: 0.05x
- • Equity Multiplier: 8.68x
- Recent ROE (10.49%) is above the historical average (10.38%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1989 | 9.70% | 7.29% | 0.11x | 12.63x | $-140.00K |
| 1990 | 4.53% | 3.23% | 0.11x | 13.32x | $-2.54 Million |
| 1991 | 7.68% | 5.79% | 0.10x | 13.16x | $-1.12 Million |
| 1992 | 14.04% | 12.21% | 0.09x | 12.53x | $2.16 Million |
| 1993 | 15.48% | 23.02% | 0.06x | 11.50x | $3.40 Million |
| 1994 | 15.23% | 15.14% | 0.07x | 13.81x | $3.47 Million |
| 1995 | 11.49% | 12.78% | 0.08x | 11.51x | $1.49 Million |
| 1996 | 12.89% | 13.23% | 0.08x | 12.28x | $3.16 Million |
| 1997 | 13.22% | 12.05% | 0.08x | 13.84x | $3.80 Million |
| 1998 | 13.06% | 11.22% | 0.08x | 13.98x | $3.68 Million |
| 1999 | 21.81% | 12.84% | 0.10x | 16.96x | $12.81 Million |
| 2000 | 12.34% | 11.71% | 0.08x | 13.14x | $4.72 Million |
| 2001 | 7.14% | 8.53% | 0.07x | 11.98x | $-7.67 Million |
| 2002 | 11.85% | 16.22% | 0.07x | 10.57x | $6.01 Million |
| 2003 | 9.97% | 17.84% | 0.06x | 9.52x | $-102.80K |
| 2004 | 10.58% | 19.51% | 0.06x | 9.26x | $2.73 Million |
| 2005 | 11.10% | 18.14% | 0.07x | 9.08x | $5.05 Million |
| 2006 | 8.32% | 13.65% | 0.06x | 9.75x | $-7.78 Million |
| 2007 | 8.96% | 13.86% | 0.07x | 9.81x | $-4.99 Million |
| 2008 | 8.43% | 14.16% | 0.06x | 9.50x | $-8.53 Million |
| 2009 | 7.33% | 12.47% | 0.06x | 9.55x | $-15.12 Million |
| 2010 | 10.43% | 18.79% | 0.06x | 8.97x | $2.59 Million |
| 2011 | 9.44% | 20.30% | 0.06x | 8.38x | $-4.32 Million |
| 2012 | 8.54% | 20.25% | 0.05x | 8.30x | $-13.21 Million |
| 2013 | 9.00% | 17.38% | 0.06x | 8.10x | $-8.75 Million |
| 2014 | 9.25% | 24.35% | 0.05x | 7.58x | $-7.44 Million |
| 2015 | 8.00% | 23.82% | 0.04x | 7.50x | $-22.83 Million |
| 2016 | 8.66% | 23.55% | 0.05x | 7.23x | $-16.00 Million |
| 2017 | 9.22% | 28.34% | 0.05x | 6.57x | $-12.81 Million |
| 2018 | 9.84% | 28.72% | 0.06x | 6.19x | $-2.74 Million |
| 2019 | 9.11% | 27.43% | 0.05x | 6.15x | $-16.46 Million |
| 2020 | 7.83% | 26.68% | 0.04x | 6.62x | $-45.73 Million |
| 2021 | 9.03% | 29.94% | 0.04x | 7.40x | $-20.39 Million |
| 2022 | 12.12% | 26.77% | 0.04x | 10.21x | $32.91 Million |
| 2023 | 7.77% | 17.45% | 0.05x | 9.16x | $-37.87 Million |
| 2024 | 10.35% | 19.40% | 0.06x | 9.30x | $6.20 Million |
| 2025 | 10.49% | 22.66% | 0.05x | 8.68x | $9.85 Million |
Industry Comparison
This section compares Community Bank System Inc's net assets metrics with peer companies in the Banks - Regional industry.
Industry Context
- Industry: Banks - Regional
- Average net assets among peers: $25,670,820,700
- Average return on equity (ROE) among peers: 9.44%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Community Bank System Inc (CBU) | $2.01 Billion | 9.70% | 7.68x | $2.96 Billion |
| Ameris Bancorp (ABCB) | $120.94 Million | 10.83% | 9.48x | $4.91 Billion |
| ACNB Corporation (ACNB) | $2.75 Billion | 1.01% | 0.01x | $462.57 Million |
| Addiko Bank AG (ADBKF) | $839.50 Million | 5.41% | 6.63x | $210.07 Million |
| Affinity Bancshares Inc (AFBI) | $120.97 Million | 6.26% | 5.51x | $79.94 Million |
| Absa Group Limited (AGRPF) | $19.52 Billion | 23.08% | 14.72x | $6.72 Billion |
| AIB Group plc (AIBGY) | $14.46 Billion | -16.17% | 8.45x | $21.72 Billion |
| Akbank Turk Anonim Sirketi (AKBTY) | $211.22 Billion | 31.48% | 8.02x | $8.60 Billion |
| Alpha Bank SA (ALBKY) | $7.32 Billion | 8.44% | 8.89x | $1.12 Billion |
| Community Capital Bancshares Inc (ALBY) | $9.19 Million | 7.09% | 8.66x | $19.76 Million |
| Alpine Banks of Colorado (ALPIB) | $342.89 Million | 16.92% | 10.27x | $248.47 Million |