{"schema_version":"secwatch.filing_event.v1","accession":"0000739421-23-000056","form_type":"8-K","ticker":"CZFS","cik":"0000739421","company_name":"CITIZENS FINANCIAL SERVICES INC","filed_at":"2023-07-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:36.545940+00:00","generated_at":"2026-06-12T22:31:37.004418+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Citizens Financial Services Q2 net loss $4.1M on HVB deal costs; adjusted EPS $1.58","bullets":["Net loss of $4.1M ($1.01 loss per share) vs net income $6.9M ($1.72) in Q2 2022; adjusted EPS ex merger costs $1.58.","Completed acquisition of HV Bancorp on June 16 for ~$76.7M; added $486M loans, $533M deposits.","Net interest income $17.9M, up 1.1% YoY; provision for credit losses $4.85M including $4.6M NPC provision.","Total assets $2.89B at June 30; deposits $2.27B; organic loans declined $40M.","Quarterly dividend increased 3% to $0.485/share, paid June 30."],"urls":{"canonical":"https://secwatch.observer/filing/0000739421-23-000056","json":"https://secwatch.observer/filing/0000739421-23-000056.json","markdown":"https://secwatch.observer/filing/0000739421-23-000056.md","text":"https://secwatch.observer/filing/0000739421-23-000056.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/739421/000073942123000056/0000739421-23-000056-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/739421/000073942123000056/secondqtrearnings2023.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-12T22:31:37.004418+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"8b65096c8b453eb1e81430d82d4eed3f753fa1d4","claim":"CITIZENS FINANCIAL SERVICES INC reported second quarter 2023 results: net income Net loss was $4.1 million for the three months ended June 30, 2023.","evidence_excerpt":"Net loss was $4.1 million for the three months ended June 30, 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/739421/000073942123000056/0000739421-23-000056-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter 2023"},{"label":"Net income","value":"Net loss was $4.1 million for the three months ended June 30, 2023"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}