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CZFS Stock Analysis - CITIZENS FINANCIAL SERVICES INC AI Rating

CZFS Nasdaq State Commercial Banks PA CIK: 0000739421
Recently Updated • Analysis: Mar 23, 2026 • SEC Data: 2025-12-31
AI Rating
HOLD
35% Confidence

📊 CZFS Key Takeaways

Revenue: $9.9M
Net Margin: 370.1%
Free Cash Flow: $35.2M
Current Ratio: N/A
Debt/Equity: 0.00x
EPS: $7.62
AI Rating: HOLD with 35% confidence

Investment Thesis

Citizens Financial Services exhibits severe data quality issues with a 93.8% YoY revenue collapse and mathematically impossible profitability metrics (370% net margin) that suggest either accounting anomalies or data errors rather than legitimate operating performance. The extremely low ROA of 1.2% combined with high operating leverage and minimal interest coverage of 2.7x indicates fragile financial health masked by unreliable headline numbers.

CZFS Strengths

  • + Strong free cash flow generation at $35.2M despite revenue collapse
  • + Positive net income growth of 31.5% YoY showing profitability
  • + No long-term debt burden reducing financial risk

CZFS Risks

  • ! Revenue declined 93.8% YoY indicating severe operational distress or data anomaly
  • ! Mathematically implausible margins (370% net margin, 457% operating margin) suggest accounting issues or consolidated subsidiary effects not properly reflected
  • ! Interest coverage of 2.7x is dangerously low for a bank, raising debt servicing concerns
  • ! ROA of 1.2% significantly below banking industry standards
  • ! Only $34.3M cash against $3.1B assets signals potential liquidity constraints

Key Metrics to Watch

CZFS Financial Metrics

Revenue
$9.9M
Net Income
$36.6M
EPS (Diluted)
$7.62
Free Cash Flow
$35.2M
Total Assets
$3.1B
Cash Position
$34.3M

💡 AI Analyst Insight

The 356.6% free cash flow margin provides substantial flexibility for dividends, buybacks, and strategic investments. The current ratio below 1.0x warrants monitoring of short-term liquidity.

CZFS Profitability Ratios

Gross Margin N/A
Operating Margin 457.8%
Net Margin 370.1%
ROE 10.8%
ROA 1.2%
FCF Margin 356.6%

CZFS vs Finance Sector

How CITIZENS FINANCIAL SERVICES INC compares to Finance sector averages

Net Margin
CZFS 370.1%
vs
Sector Avg 25.0%
CZFS Sector
ROE
CZFS 10.8%
vs
Sector Avg 12.0%
CZFS Sector
Current Ratio
CZFS 0.0x
vs
Sector Avg 1.2x
CZFS Sector
Debt/Equity
CZFS 0.0x
vs
Sector Avg 2.0x
CZFS Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

CZFS Balance Sheet & Liquidity

Current Ratio
N/A
Quick Ratio
N/A
Debt/Equity
0.00x
Debt/Assets
89.0%
Interest Coverage
2.66x
Long-term Debt
N/A

CZFS 5-Year Financial Trend

CZFS 5-year financial data: Year 2021: Revenue $7.7M, Net Income $19.5M, EPS $5.41. Year 2022: Revenue $8.6M, Net Income $25.1M, EPS $6.46. Year 2023: Revenue $9.0M, Net Income $29.1M, EPS $7.24. Year 2024: Revenue $9.6M, Net Income $29.1M, EPS $7.17. Year 2025: Revenue $9.9M, Net Income $17.8M, EPS $3.98.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: CITIZENS FINANCIAL SERVICES INC's revenue has grown significantly by 28% over the 5-year period, indicating strong business expansion. The most recent EPS of $3.98 reflects profitable operations.

CZFS Growth Metrics (YoY)

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
356.6%
Free cash flow / Revenue

CZFS Quarterly Performance

Quarterly financial performance data for CITIZENS FINANCIAL SERVICES INC including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2025 $2.5M $7.5M $1.57
Q2 2025 $2.4M $5.3M $1.10
Q1 2025 $2.4M $7.0M $1.48
Q3 2024 $2.5M $7.5M $1.59
Q2 2024 $2.0M $2.7M $0.66
Q1 2024 $2.1M $6.9M $1.49
Q3 2023 $2.3M $7.5M $1.61
Q2 2023 $2.0M $2.7M $0.67

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

CZFS Capital Allocation

Operating Cash Flow
$36.5M
Cash generated from operations
Stock Buybacks
$358.0K
Shares repurchased (TTM)
Capital Expenditures
$1.3M
Investment in assets
Dividends Paid
$9.5M
Returned to shareholders

CZFS SEC Filings

Access official SEC EDGAR filings for CITIZENS FINANCIAL SERVICES INC (CIK: 0000739421)

📋 Recent SEC Filings

Date Form Document Action
Mar 19, 2026 4 xslF345X06/primary_doc.xml View →
Mar 12, 2026 DEF 14A proxy2026.htm View →
Mar 12, 2026 10-K ef20060669_10k.htm View →
Mar 6, 2026 4 xslF345X05/primary_doc.xml View →
Mar 2, 2026 4 xslF345X05/primary_doc.xml View →

Frequently Asked Questions about CZFS

What is the AI rating for CZFS?

CITIZENS FINANCIAL SERVICES INC (CZFS) has an AI rating of HOLD with 35% confidence, based on fundamental analysis of SEC EDGAR filings.

What are CZFS's key strengths?

Strong free cash flow generation at $35.2M despite revenue collapse. Positive net income growth of 31.5% YoY showing profitability.

What are the risks of investing in CZFS?

Revenue declined 93.8% YoY indicating severe operational distress or data anomaly. Mathematically implausible margins (370% net margin, 457% operating margin) suggest accounting issues or consolidated subsidiary effects not properly reflected.

What is CZFS's revenue and growth?

CITIZENS FINANCIAL SERVICES INC reported revenue of $9.9M.

Does CZFS pay dividends?

CITIZENS FINANCIAL SERVICES INC pays dividends, with $9.5M distributed to shareholders in the trailing twelve months.

Where can I find CZFS SEC filings?

Official SEC filings for CITIZENS FINANCIAL SERVICES INC (CIK: 0000739421) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is CZFS's EPS?

CITIZENS FINANCIAL SERVICES INC has a diluted EPS of $7.62.

How is the AI analysis conducted?

Our AI (Claude) analyzes publicly available SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports to evaluate financial health, profitability ratios, balance sheet strength, and growth metrics.

Disclaimer: This analysis is generated by Claude AI based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Mar 23, 2026 | Data as of: 2025-12-31 | Powered by Claude AI