{"schema_version":"secwatch.filing_event.v1","accession":"0000739421-24-000100","form_type":"8-K","ticker":"CZFS","cik":"0000739421","company_name":"CITIZENS FINANCIAL SERVICES INC","filed_at":"2024-10-30T23:59:59+00:00","discovered_at":"2026-05-14T18:03:10.950659+00:00","generated_at":"2026-05-30T08:41:26.357021+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"Citizens Financial Q3 net income flat at $7.5M; NIM shrinks, NPAs surge to $24M","bullets":["Q3 net income $7.5M ($1.59 EPS) vs $7.5M ($1.59 EPS) in Q3 2023; flat YoY.","Net interest income fell 4.8% to $21.3M; tax-effected NIM narrowed to 3.09% from 3.29%.","Non-performing assets jumped to $24.0M from $13.1M at Dec 2023, driven by four commercial loans.","Nine-month net income doubled to $19.8M from $10.3M due to absence of 2023 merger costs.","Quarterly dividend raised 1% to $0.49/share, paid Sept 27, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000739421-24-000100","json":"https://secwatch.observer/filing/0000739421-24-000100.json","markdown":"https://secwatch.observer/filing/0000739421-24-000100.md","text":"https://secwatch.observer/filing/0000739421-24-000100.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/739421/000073942124000100/0000739421-24-000100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/739421/000073942124000100/thirdqtrearnings2024.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T08:41:26.357021+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}