{"schema_version":"secwatch.filing_event.v1","accession":"0000739421-26-000027","form_type":"8-K","ticker":"CZFS","cik":"0000739421","company_name":"CITIZENS FINANCIAL SERVICES INC","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.695090+00:00","generated_at":"2026-05-15T02:32:56.438372+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"CZFS Q1 net income $10.4M (+36% YoY); EPS $2.16; NPAs surge to $40M (1.74% of loans)","bullets":["Net income $10.4M vs $7.6M YoY; diluted EPS $2.16 vs $1.59.","Net interest income before provision $26.1M, up 13.5% YoY; net interest margin 3.72%.","Non-performing assets jumped to $40.1M (1.74% of loans) from $29.2M at Dec 31, driven by four commercial real estate loans.","Deposits grew $64.2M to $2.44B, mostly from brokered deposits ($52.8M); loan-to-deposit ratio 94.14%.","Quarterly dividend increased 2% to $0.50 per share, paid March 27, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0000739421-26-000027","json":"https://secwatch.observer/filing/0000739421-26-000027.json","markdown":"https://secwatch.observer/filing/0000739421-26-000027.md","text":"https://secwatch.observer/filing/0000739421-26-000027.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/739421/000073942126000027/0000739421-26-000027-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/739421/000073942126000027/firstqtrearnings2026.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T02:32:56.438372+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":"9fe0c301c20eff87b53171c60adf4a3a4599e3e4","claim":"CITIZENS FINANCIAL SERVICES INC reported first quarter 2026 results: net income $10.4 million, EPS $2.16.","evidence_excerpt":"First Citizens Community Bank (the “Bank”), released today its unaudited consolidated financial results for the three months ended March 31, 2026. Highlights • Net income was $10.4 million for the three months ended March 31, 2026, which is 36.15% more than the net income for 2025’s comparable period. The increase was driven by the increase in net interest income","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/739421/000073942126000027/0000739421-26-000027-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter 2026"},{"label":"Net income","value":"$10.4 million"},{"label":"EPS","value":"$2.16"},{"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"}