CZFS · Financials · Bank · FY2025 filings ·
Scored by the financial-sector model
Form 4 reports mix P/S market or private transactions with compensation-plan mechanics. Activity casually described as “insider selling” can include compensation mechanics; awards, tax withholding, and option exercises are shown by their exact filed class here, never collapsed into “Bought” or “Sold.”
These are disclosed filing facts and arithmetic aggregates, not a signal or verdict.
This machine-readable surface covers SEC ownership filings from 2003; it does not represent earlier paper-era records.
Records still being gathered — partial as of retrieval Sep 18, 2026.
Among the rows shown, A/F/M acquisition, payment or withholding, and exercise or conversion rows outnumber S sale rows (12 versus 0). The filing codes alone do not establish that every such row arose from a compensation plan.
Trailing-12-month totals and the 90-day cluster result are withheld because this issuer walk is incomplete.
| Insider | Shares owned after | Date | Filing detail | ||||
|---|---|---|---|---|---|---|---|
| LANDY R JOSEPHDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 28,091.4652 | Sep 15, 2026 | 1 filed lot
|
| DePaola Rinaldo ADirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 16,851.199 | Sep 15, 2026 | 1 filed lot
|
| Hilfiger Janie MDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 3,959.4972 | Sep 15, 2026 | 1 filed lot
|
| Painter John P IIDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 3,990.7975 | Sep 15, 2026 | 1 filed lot
|
| Behm John DDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 13,203.6945 | Sep 15, 2026 | 1 filed lot
|
| BOWER JOSEPH B JRDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 2,091.7062 | Sep 15, 2026 | 1 filed lot
|
| Freeman Thomas E.Director | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 13,423.3803 | Sep 15, 2026 | 1 filed lot
|
| KUNES CHRISTOPHER WDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 13,248.4757 | Sep 15, 2026 | 1 filed lot
|
| Chappell Robert WDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 13,106.0437 | Sep 15, 2026 | 1 filed lot
|
| OSBORNE TERRY BDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 13,430 | Sep 15, 2026 | 1 filed lot
|
| JONES MICKEY LDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 14,175 | Sep 15, 2026 | 1 filed lot
|
| GRAHAM ROGER C JRDirector | Grant, award, or other acquisition (A)Table I · Acquired · COMMON CLASS | 70 | —Grant, award, or other acquisition (A) | — | 69,964.3919 | Sep 15, 2026 | 1 filed lot
|
| LANDY R JOSEPHDirector | Gift (G)Table I · Disposed · COMMON CLASS | 20 | —Gift (G) | — | 28,021.4652 | Sep 8, 2026 | 1 filed lot
|
| Guillaume Stephen JSENIOR VICE PRESIDENT | Open-market or private purchase (P)Table I · Acquired · COMMON CLASS | 24 | $76.32 | $1,832 | 5,093.5722 | Aug 31, 2026 | 1 filed lot
|
| Painter John P IIDirector | Open-market or private purchase (P)Table I · Acquired · COMMON CLASS | 160 | $80.52 | $12,883 | 3,920.7975 | Aug 5, 2026 | 1 filed lot
|
Source-event as of . Retrieved .
Flagship explainer
Start with net interest income, then follow the filed path to net income.
| Filed line | Value | % of net interest income | Source |
|---|---|---|---|
| $98M | 100% |
| |
| Income before tax | $45.2M | 46% |
|
| Income tax | $8.7M | 9% |
|
| $36.6M | 37% |
|
Flagship explainer
CITIZENS FINANCIAL SERVICES, INC.'s filing tags don't support a full breakdown — here's what is filed:
| Filed line | Value | % of assets | Source |
|---|---|---|---|
| Total assets | $3.1B | 100% |
|
| Cash and equivalents | $34.3M | 1% |
|
| Property, plant and equipment | $21M | 1% |
|
| Goodwill | $85.8M | 3% |
|
| Deferred tax assets | $11.4M | 0% |
|
| Operating lease right-of-use assets | $10.6M | 0% |
|
| Total liabilities | $2.7B | 89% |
|
| Stockholders’ equity | $338M | 11% |
|
Flagship explainer
One or more filed inputs needed for the five-factor decomposition are unavailable.
| Input | Value | Fiscal year | Source |
|---|---|---|---|
| Net income | $36.6M | FY2025 |
|
| Income before tax | $45.2M | FY2025 |
|
| Operating income | Unavailable | FY2025 |
|
| Revenue | $9.9M | FY2025 |
|
| Ending assets | $3.1B | FY2025 |
|
| Beginning assets | $3.0B | FY2024 |
|
| Ending equity | $338M | FY2025 |
|
| Beginning equity | $300M | FY2024 |
|
Flagship explainer
CITIZENS FINANCIAL SERVICES, INC.’s filing does not supply enough provenance-matched cash-flow lines for a truthful flow chart — here’s what is filed:
| Filed line | Value | % of cash from operations | Source |
|---|---|---|---|
| Cash from operations | $36.5M | 100% |
|
| Depreciation and amortization | $2.1M | 6% |
|
| Share-based compensation | $625000 | 2% |
|
| Cash from investing | −$40.1M | −110% |
|
| Cash from financing | −$4.4M | −12% |
|
Curated 19-manager tier
Delayed public 13F reports for 2026-Q2—not live positions, trades, or recommendations.
0 holding0 exited0 not holding0/19 resolved19 not retrieved
| Manager | Reported position | Quarter-over-quarter | Filing accession |
|---|---|---|---|
| Abrams Capital | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Akre Capital | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Baupost Group | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Berkshire Hathaway | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Brave Warrior Advisors | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Dodge & Cox | Not retrieved | Comparison not retrieved | Filing not retrieved |
| First Eagle | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Fundsmith | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Gardner Russo & Quinn | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Gates Foundation Trust | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Mairs & Power | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Markel / Markel-Gayner | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Oakmark / Harris Associates | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Pershing Square | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Polen Capital | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Sequoia / Ruane Cunniff | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Southeastern Asset Management | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Tweedy, Browne | Not retrieved | Comparison not retrieved | Filing not retrieved |
| Yacktman Asset Management | Not retrieved | Comparison not retrieved | Filing not retrieved |
Position size uses shares and filed value from each manager’s 13F. Portfolio weight uses the eligible long-share filing denominator. Changes compare only with the immediately preceding calendar quarter.
Flagship explainer
Records still being gathered — partial as of retrieval Sep 18, 2026.
Partial coverage: the incomplete Form 4 walk cannot establish no activity, an activity date, or zero counts.
Median ROE 13.3% on average equity, above the 10% hurdle in 78% of 9 years.
Q3 scored 2 evidenced ratios equally.
Profitable in 100% of 10 years, ROE steady.
Net interest income is 3.27% of average assets, very steady over 9 years through FY2025.
Not scored for this company
Scored 4 of 5 applicable components (bank model); weights renormalized over the scored set.
The 15-year revenue, margin, and ROIC series is built for the operating model’s lens and isn’t published for banks and insurers — a balance-sheet business is read through the components above, not through operating-company margins.
| Reading | ||
|---|---|---|
| Aug 3, 2026 | 87 | |
| Jul 26, 2026 | 85 | |
| Jul 26, 2026 | 85 | |
Append-only — readings are added, never rewritten. Only readings on the same methodology version (moat-index-financials@1.0.0) are comparable; a change across versions is a scoring change, not a company event.