CITIZENS FINANCIAL SERVICES (CZFS)·Q4 2025 Earnings Summary
Citizens Financial Services Crushes Q4 as NIM Expansion Drives 31% Earnings Growth
January 29, 2026 · by Fintool AI Agent

Citizens Financial Services, Inc. (NASDAQ: CZFS) delivered a standout Q4 2025, posting diluted EPS of $2.18—23.9% above the $1.76 consensus estimate. Net income surged 31.3% year-over-year to $10.5 million as the Pennsylvania-based community bank benefited from significant net interest margin expansion and disciplined expense management.
The stock rose 2.6% on the news, closing at $61.83.
Did CZFS Beat Earnings?
Yes—decisively. This marks four consecutive quarters of EPS beats for Citizens Financial Services.
The beat was driven primarily by net interest income expansion. Net interest income before provision rose 14.6% YoY to $26.2 million as the tax-equivalent net interest margin expanded 43 basis points to 3.69%.
What Drove the Margin Expansion?
The net interest margin story is the headline. CZFS achieved a 3.69% NIM in Q4 2025, up from 3.26% a year ago—a 43 basis point improvement.

Key drivers:
- Yield on earning assets up 12 bps to 5.77%, as higher-yielding securities replaced maturities
- Cost of interest-bearing liabilities down 35 bps to 2.59%, benefiting from rate cuts and deposit repricing
- Investment portfolio yield improved from 2.44% to 3.06% (tax-equivalent basis) as new purchases were made at higher rates
The net interest spread widened to 3.18%, up from 2.71% in Q4 2024.
How Did the Stock React?
CZFS shares rose +2.6% on January 29, closing at $61.83—near the session high.
The stock trades at 0.88x tangible book value ($52.02 TBV/share) and 8.1x trailing twelve-month earnings ($7.62 FY2025 EPS).
What Changed From Last Quarter?
Compared to Q3 2025:
Notable developments in Q4:
- Two commercial loans placed on non-accrual in the fourth quarter, driving a $500K provision for specific reserves. However, the bank also recognized $878K in interest income recovery from two previously non-accrual relationships that paid off.
- Non-performing assets rose slightly to $29.2M from $23.0M at Q3 but remain at 1.24% of total loans—unchanged from year-end 2024.
- Expenses declined 3.0% QoQ to $16.2M on lower headcount (down 11 FTEs) and reduced salary/benefit costs.
Full Year 2025 Summary
For the full year, CZFS delivered strong performance:
The 2024 results included a one-time gain from the sale of the Braavo division ($1.1M) and elevated credit provisions related to retained Braavo loans ($1.8M). Excluding these items, adjusted EPS for 2024 was $5.95, making the 2025 growth rate even more impressive.
Balance Sheet Highlights
Loan mix shifts:
- Commercial real estate loans grew $97M (+8.7%) to $1.22B
- Construction loans declined $70M (-43%) as projects completed and paid off
- The loan-to-deposit ratio increased to 98.9% from 97.1%
Credit Quality
Credit metrics remain stable despite the quarterly noise from specific reserves:
The allowance for credit losses increased $1.1M during 2025 to $22.8M. Net charge-offs were minimal at $0.8M for the full year vs. $2.6M in 2024 (which included Braavo-related losses).
Capital Return
CZFS continues its shareholder-friendly capital allocation:
- Quarterly dividend raised 3.1% to $0.50/share (adjusted for 1% stock dividend in June 2025)
- Full-year dividends paid: $1.98/share
- Dividend yield: ~3.2% at current price
- Payout ratio: ~26% of earnings
The bank declared a 1% stock dividend in June 2025.
Forward Outlook
Management did not provide specific forward guidance, but the setup appears favorable:
Positives:
- NIM expansion momentum should continue as higher-rate investments roll on and deposits reprice lower
- Expense discipline with headcount down 12 FTEs YoY
- Strong capital position (12.8% equity growth) supports continued dividend increases
Watch Items:
- Construction loan paydowns reducing earning assets
- Deposit competition remains intense—brokered CDs down $33M, but core deposit costs still elevated
- Two new non-accrual loans in Q4 bear monitoring
Key Takeaways
- Strong beat: EPS of $2.18 exceeded consensus by 24%, marking four straight quarters of outperformance
- Margin expansion: NIM improved 43bps YoY to 3.69% as deposit costs fell faster than asset yields
- Credit stable: NPAs flat at 1.24% of loans despite quarterly noise from specific reserves
- Capital returned: Dividend raised 3.1%; stock up 2.6% on earnings
- Valuation: At 0.88x TBV and 8x earnings, CZFS screens cheap for a bank delivering 11.5%+ ROE
Citizens Financial Services is the parent company of First Citizens Community Bank, a Pennsylvania-chartered community bank with $3.1 billion in assets and approximately 1,800 shareholders.
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