CBU (Community Financial System) Scaled Net Operating Assets: -0.04 (As of Mar. 2026)


CBU Community Financial System Inc CBU
63 GF Score
Price $67.47
GF Value $64.64
Valuation Fairly Valued
! 5 Warning Signs
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What is Community Financial System Scaled Net Operating Assets?

Community Financial System CBU -0.38% 63 Scaled Net Operating Assets is -0.04 as of Mar. 2026. GuruFocus rates CBU with a GF Score™ of 63/100 and a GF Value™ of $64.64 (Fairly Valued). The stock has 5 warning signs investors should review.

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Community Financial System's operating assets for the quarter that ended in Mar. 2026 was $14,656.5 Mil. Community Financial System's operating liabilities for the quarter that ended in Mar. 2026 was $15,274.5 Mil. Community Financial System's Total Assets for the quarter that ended in Dec. 2025 was $17,303.3 Mil. Therefore, Community Financial System's scaled net operating assets (SNOA) for the quarter that ended in Mar. 2026 was -0.04.

CBU
63GF Score
Community Financial System Inc CBU
Scaled Net Operating Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Community Financial System Scaled Net Operating Assets Calculation

Scaled Net Operating Assets (SNOA) is calculated as the difference between operating assets and operating liabilities, scaled by lagged total assets.

Community Financial System's Scaled Net Operating Assets (SNOA) for the fiscal year that ended in Dec. 2025 is calculated as

Scaled Net Operating Assets (SNOA)(A: Dec. 2025 )
=(Operating Assets (A: Dec. 2025 )-Operating Liabilities (A: Dec. 2025 ))/Total Assets (A: Dec. 2024 )
=(17016.301-14838.492)/16386.044
=0.13

where

Operating Assets(A: Dec. 2025 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=17303.296 - 286.995
=17016.301

Operating Liabilities(A: Dec. 2025 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=15297.262 - 458.77 - 0
=14838.492

Community Financial System's Scaled Net Operating Assets (SNOA) for the quarter that ended in Mar. 2026 is calculated as

Scaled Net Operating Assets (SNOA)(Q: Mar. 2026 )
=(Operating Assets (Q: Mar. 2026 )-Operating Liabilities (Q: Mar. 2026 ))/Total Assets (Q: Dec. 2025 )
=(14656.502-15274.548)/17303.296
=-0.04

where

Operating Assets(Q: Mar. 2026 )
=Total Assets - Balance Sheet Cash And Cash Equivalents
=17744.859 - 3088.357
=14656.502

Operating Liabilities(Q: Mar. 2026 )
=Total Liabilities - Long-Term Debt & Capital Lease Obligation - Short-Term Debt & Capital Lease Obligation
=15720.867 - 446.319 - 0
=15274.548

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

What does a Scaled Net Operating Assets of -0.04 mean?
Community Financial System (CBU) has a Scaled Net Operating Assets of -0.04 as of Mar. 2026. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Community Financial System and its competitors.
Is Community Financial System's Scaled Net Operating Assets too high?
Community Financial System's current Scaled Net Operating Assets is -0.04. Overall, Community Financial System has a GF Score™ of 63/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Community Financial System's Scaled Net Operating Assets compare to WSBC and BKU?
Community Financial System's Scaled Net Operating Assets of -0.04 can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Scaled Net Operating Assets for a Banks company?
A good Scaled Net Operating Assets depends on the Banks industry context. However, Scaled Net Operating Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Scaled Net Operating Assets mean?
A high Scaled Net Operating Assets can signal that a stock is expensive relative to its fundamentals. Scaled net operating assets equals current-period operating assets less operating liabilities less prior-period total assets. View historical data on Community Financial System and its competitors. Community Financial System's current Scaled Net Operating Assets is -0.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Community Financial System stock overvalued right now?
Based on GuruFocus' analysis, Community Financial System (CBU) is currently considered Fairly Valued. The stock's GF Value™ is $64.64, compared to a current price of $67.47 — trading 4.4% above its estimated fair value. The current Scaled Net Operating Assets is -0.04. Community Financial System's overall GF Score™ is 63/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Scaled Net Operating Assets calculated?
Scaled Net Operating Assets is calculated from a company's financial statements. For Community Financial System (CBU), the current Scaled Net Operating Assets is -0.04 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Community Financial System (CBU) Overvalued in 2026?

Based on GuruFocus' analysis, Community Financial System stock appears to be overvalued. The current stock price of $67.47 is trading 4.4% above its estimated GF Value™ of $64.64. GuruFocus considers Community Financial System to be Fairly Valued.

Key valuation signals for CBU:

  • Scaled Net Operating Assets: -0.04
  • GF Value™: $64.64 vs. price of $67.47 (4.4% above fair value)
  • GF Score™: 63/100 with 5 warning signs

No single metric tells the full story. See the CBU stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Community Financial System Business Description

Other Exchanges CBY:Germany
Address 333 Butternut Drive, Syracuse, NY, USA, 13214-2141
Community Financial System Inc is a diversified financial services company providing a broad array of banking and other financial services to retail, commercial, institutional, and governmental customers. The Company also offers comprehensive financial planning, trust administration, and wealth management services through its Community Bank Wealth Management operating unit. It has four reportable operating business segments: Banking and Corporate, Employee Benefit Services, Insurance Services, and Wealth Management Services. The group generates the majority of its revenue from the Banking and Corporate segment.
63GF Score

Get the complete analysis for CBU

Scaled Net Operating Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$67.47
Price
$64.64
GF Value