{"schema_version":"secwatch.filing_event.v1","accession":"0000739421-26-000071","form_type":"8-K","ticker":"CZFS","cik":"0000739421","company_name":"CITIZENS FINANCIAL SERVICES INC","filed_at":"2026-07-30T11:00:13+00:00","discovered_at":"2026-07-30T11:05:00.323916+00:00","generated_at":"2026-07-30T11:05:12.433299+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Citizens Financial Services Q2 net income $10.2M, EPS $2.12, up 20.4% YoY; dividend raised 4% to $0.51","bullets":["Q2 2026 net income $10.2M ($2.12 diluted EPS) vs $8.5M ($1.76) in Q2 2025, up 20.4%.","Net interest margin expanded to 3.67% from 3.47% YoY; net interest income before provision up 8.7% to $25.7M.","Non-performing assets rose to $43.4M (1.81% of loans) from $29.2M at Dec 2025, driven by six commercial real estate loans.","Quarterly cash dividend increased 4% to $0.51 per share, paid June 26, 2026.","H1 2026 net income $20.6M ($4.29 EPS) vs $16.1M ($3.35) in H1 2025; ROAA 1.33% vs 1.07%."],"urls":{"canonical":"https://secwatch.observer/filing/0000739421-26-000071","json":"https://secwatch.observer/filing/0000739421-26-000071.json","markdown":"https://secwatch.observer/filing/0000739421-26-000071.md","text":"https://secwatch.observer/filing/0000739421-26-000071.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/739421/000073942126000071/0000739421-26-000071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/739421/000073942126000071/czfs-20260730.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-07-30T11:05:12.433299+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"}