Community Bank System, Inc. Financial Ratios — CBU Stock

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Return on Common Equity (%)	17.04	16.45	15.6	16.75	15.48	16.34	21.36	21.09	18.97	16.9	17.84	16.22	10.77	14.18	15.18
Return on Assets (%)	1.23	1.1	1.08	1.25	1.14	1.21	1.55	1.58	1.54	1.3	1.29	1.2	0.84	1.14	1.25
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	100	100	100	100	100	100	100	100	100	100	100	100	100	100	100
EBITDA Margin (%)	5.56	5.09	4.03	4.9	4.63	4.75	6.46	6.03	5.46	5.14	4.86	4.48	4.35	3.84	3.69
Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	34.66	33	25.96	35.68	35.57	35.99	30.88	37.4	35.49	34.55	38.89	35.37	25.81	31.72	33.65
Profit Margin (%)	24.48	23.38	18.43	25.14	24.54	24.17	29.09	29.62	28.66	27.61	30.56	27.69	20.24	24.45	25.72
Net Income to Common Margin (%)	24.48	23.38	18.43	25.14	24.54	24.17	29.09	29.62	28.66	27.61	30.56	27.69	20.24	24.45	25.72
Effective Tax Rate (%)	29.35	29.17	29	29.56	31	32.85	5.78	20.82	19.24	20.09	21.4	21.74	21.58	22.91	23.58
Dvd Payout Ratio (%)	47.04	52.89	55.16	50.55	54.01	53.03	41.34	42.39	47.46	52.91	48	49.65	72.09	52.49	46.36
Sustainable Growth Rate (%)	9.03	7.75	7	8.28	7.12	7.68	12.53	12.15	9.97	7.96	9.28	8.17	3.01	6.74	8.14

Credit (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Debt	830	830	244	440	403	248	149	154	103	87	5	791	461	737	459
ST Debt	- -	- -	- -	- -	- -	146	24	54	8	- -	- -	768	53	118	- -
LT Debt	830	830	244	440	403	102	125	100	95	87	5	23	408	619	459
Total Debt/EBITDA	49.95	49.48	14.16	24.71	23.45	12.18	4.45	4.49	3.2	2.85	0.17	26	16.25	25.73	15.19
Net Debt/EBITDA	30.41	35.86	5.48	16.94	14.55	3.65	-2.16	-1.67	-3.16	-50.87	-62	19.1	9.51	19.03	5.69
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	6.93	6.5	7.37	7.58	7.14	7.61	7	7.99	8.19	7.28	7.15	7.62	7.99	8.12	8.34
Long-Term Debt/Equity (%)	107.2	91.95	27.86	44.55	35.37	8.53	7.64	5.83	5.11	4.15	0.25	1.46	24.01	35.13	22.87
Long-Term Debt/Capital (%)	64.87	63	31.82	43.68	39.77	11.25	13.87	9.98	9.14	7.93	0.46	1.14	23.92	29.96	24.13
Long-Term Debt/Total Assets (%)	12.8	11.07	3.44	5.88	4.72	1.18	1.16	0.94	0.83	0.63	0.03	0.14	2.62	3.78	2.65
Total Debt/Equity (%)	107.2	91.95	27.86	44.55	35.37	20.73	9.1	9	5.56	4.15	0.25	50.98	27.13	41.83	22.87
Total Debt/Capital (%)	64.87	63	31.82	43.68	39.77	27.35	16.53	15.41	9.94	7.93	0.46	39.6	27.03	35.66	24.13
Total Debt/Total Assets (%)	12.8	11.07	3.44	5.88	4.72	2.87	1.39	1.45	0.9	0.63	0.03	5	2.96	4.5	2.65
Net Debt to Equity	65.25	66.64	10.77	30.54	21.94	6.22	-4.41	-3.36	-5.49	-74.07	-89.01	37.46	15.88	30.94	8.56
Net Debt/Capital (%)	52.92	55.24	15.29	34.71	29.05	10.15	-10.62	-7.28	-12.23	286.19	246.84	32.51	17.82	29.08	10.64
EBITDA	17	17	17	18	17	20	33	34	32	31	30	30	28	29	30
EBITDA-CapEx	7	17	17	18	17	20	23	22	27	16	17	18	10	8	-38
Operating Income (Loss)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Liquidity (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Cash Ratio	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Current Ratio	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Quick Ratio	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
CFO/Avg Current Liab	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	6.93	6.5	7.37	7.58	7.14	7.61	7	7.99	8.19	7.28	7.15	7.62	7.99	8.12	8.34
Long-Term Debt/Equity (%)	107.2	91.95	27.86	44.55	35.37	8.53	7.64	5.83	5.11	4.15	0.25	1.46	24.01	35.13	22.87
Long-Term Debt/Capital (%)	64.87	63	31.82	43.68	39.77	11.25	13.87	9.98	9.14	7.93	0.46	1.14	23.92	29.96	24.13
Long-Term Debt/Total Assets (%)	12.8	11.07	3.44	5.88	4.72	1.18	1.16	0.94	0.83	0.63	0.03	0.14	2.62	3.78	2.65
Total Debt/Equity (%)	107.2	91.95	27.86	44.55	35.37	20.73	9.1	9	5.56	4.15	0.25	50.98	27.13	41.83	22.87
Total Debt/Capital (%)	64.87	63	31.82	43.68	39.77	27.35	16.53	15.41	9.94	7.93	0.46	39.6	27.03	35.66	24.13
Total Debt/Total Assets (%)	12.8	11.07	3.44	5.88	4.72	2.87	1.39	1.45	0.9	0.63	0.03	5	2.96	4.5	2.65
CFO/Total Liabilities	1.65	1.64	1.66	1.88	1.61	1.82	2.08	2.49	2.12	1.52	1.51	1.5	1.65	1.66	1.97
CFO/CapEx	9.82	- -	- -	- -	- -	- -	17.53	17.51	35.61	12.14	15.14	16.61	12.29	11.7	4.4
Altman's Z-Score	0.25	0.23	0.32	0.3	0.28	0.38	0.32	0.37	0.4	0.32	0.32	0.3	0.28	0.3	0.29

Working Capital (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Accounts Receivable Turnover	10.92	10.83	14.8	14.5	14.71	15.07	15.4	16.94	18.81	16.88	16.57	15.35	12.17	13.71	14.6
Days Sales Outstanding	33.43	33.7	24.66	25.17	24.82	24.22	23.7	21.55	19.4	21.63	22.03	23.78	30	26.62	25
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Market Capitalization	1,002	1,081	1,596	1,555	1,649	2,741	2,639	2,997	3,679	3,310	4,025	3,402	2,801	3,272	3,037
- Cash & Cash Equivalents	325	229	150	138	153	174	221	212	205	1,646	1,875	210	191	192	287
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	830	830	244	440	403	248	149	154	103	87	5	791	461	737	459
Enterprise Value	-32	-438	-496	-616	-909	67	-464	4	533	-1,796	-2,779	-168	150	1,032	653
Total Capital	1,280	1,318	767	1,008	1,014	908	901	1,001	1,038	1,101	1,118	1,998	1,704	2,067	1,901
Total Debt/Capital (%)	64.87	63	31.82	43.68	39.77	27.35	16.53	15.41	9.94	7.93	0.46	39.6	27.03	35.66	24.13
Total Debt / EV	-26.05	-1.89	-0.49	-0.71	-0.44	3.7	-0.32	39.34	0.19	-0.05	- -	-4.7	3.07	0.71	0.7
EV/Sales	- -	- -	- -	- -	- -	0.16	- -	0.01	0.9	- -	- -	- -	0.23	1.38	0.8
EV/EBITDA	- -	- -	- -	- -	- -	3.29	- -	0.11	16.53	- -	- -	- -	5.3	36	21.63
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	0.49	- -	0.02	2.63	- -	- -	- -	0.66	4.26	2.16
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	0.49	- -	0.02	2.56	- -	- -	- -	0.61	3.92	1.76
Diluted Market Cap	1,012	1,093	1,612	1,569	1,664	2,765	2,674	3,034	3,713	3,331	4,060	3,422	2,812	3,272	3,045
Diluted Enterprise Value	1,517	1,694	1,707	1,871	1,914	2,839	2,601	2,977	3,611	1,773	2,190	4,003	3,081	3,817	3,217
EV per Share	- -	- -	- -	- -	- -	1.51	- -	0.08	10.27	- -	- -	- -	2.79	19.45	12.35
TTM Sales	299	330	428	363	372	430	518	569	590	596	621	679	652	746	818
TTM EBITDA	17	17	17	18	17	20	33	34	32	31	30	30	28	29	30
TTM Operating Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM Cash Flow to Firm	94	108	103	122	120	136	190	221	203	179	203	215	228	242	302
TTM Free Cash Flow to Firm	104	108	103	122	120	136	200	234	208	194	216	228	247	263	370

Multiples (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Price/Free Cash Flow	9.73	10.08	15.63	12.85	13.91	20.36	13.34	12.96	17.84	17.15	18.8	15.04	11.38	12.44	8.22
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	-32	-438	-496	-616	-909	67	-464	4	533	-1,796	-2,779	-168	150	1,032	653
Low Price	21.67	25.38	27.29	32.84	33.54	34.27	48.89	50.72	56.58	47.01	61.24	58.28	35.38	41.5	49.44
EV/Sales	- -	- -	- -	- -	- -	0.16	- -	0.01	0.9	- -	- -	- -	0.23	1.38	0.8
EV/EBITDA	- -	- -	- -	- -	- -	3.29	- -	0.11	16.53	- -	- -	- -	5.3	36	21.63
Price/Earnings	13.69	14.03	20.24	17.02	18.07	26.41	17.51	17.77	21.76	20.1	21.22	18.09	21.23	17.93	14.43
Price/Earnings Average	12.23	14.15	16.41	16.3	16.86	18.78	18.03	18.07	19.63	19.56	21.03	19.15	20.35	15.53	14.62
Price/Earnings High	14.01	15.13	20.64	18.14	19.96	26.66	20.53	20.45	21.97	23.43	23.51	22.41	26.42	21.33	17.11
Price/Earnings Low	10.67	13.02	13.92	14.66	15.17	14.65	15.93	15.46	17.36	15.16	17.45	16.75	14.41	12.06	12.42
Price/Book Value	2.23	2.22	3.05	2.74	2.7	4.16	3.51	3.54	3.94	3.26	3.62	2.82	2.25	2.46	2.11
Price/Book Value Average	1.99	2.24	2.47	2.62	2.52	2.95	3.61	3.6	3.55	3.18	3.59	2.98	2.16	2.13	2.13
Price/Book Value High	2.28	2.39	3.11	2.92	2.98	4.2	4.12	4.07	3.97	3.81	4.01	3.49	2.8	2.93	2.5
Price/Book Value Low	1.74	2.06	2.1	2.36	2.27	2.3	3.19	3.08	3.14	2.46	2.98	2.61	1.53	1.66	1.81
Price/Tangible Book Value	2.42	2.1	3.29	2.59	2.51	3.82	3.26	3.31	3.61	2.63	3.26	5.24	3.5	3.8	2.86
Price/Tangible Book Value Average	2.16	2.12	2.67	2.48	2.34	2.72	3.35	3.36	3.26	2.56	3.23	5.55	3.36	3.29	2.89
Price/Tangible Book Value High	2.48	2.26	3.35	2.76	2.77	3.86	3.82	3.8	3.65	3.07	3.61	6.5	4.36	4.52	3.39
Price/Tangible Book Value Low	1.89	1.95	2.26	2.23	2.11	2.12	2.96	2.88	2.88	1.99	2.68	4.85	2.38	2.56	2.46
Price/Sales	3.35	3.28	3.73	4.28	4.44	6.38	5.09	5.26	6.24	5.55	6.49	5.01	4.3	4.38	3.71
Price/Sales Average	2.99	3.31	3.02	4.1	4.14	4.54	5.25	5.35	5.63	5.4	6.43	5.3	4.12	3.8	3.76
Price/Sales High	3.43	3.54	3.81	4.56	4.9	6.44	5.97	6.06	6.3	6.47	7.19	6.21	5.35	5.22	4.4
Price/Sales Low	2.61	3.04	2.57	3.68	3.72	3.54	4.63	4.58	4.98	4.19	5.33	4.64	2.92	2.95	3.19
Price/Cash Flow	10.61	9.97	15.47	12.74	13.79	20.19	13.91	13.54	18.17	18.44	19.87	15.85	12.26	13.5	10.06
Price/Cash Flow Average	9.48	10.06	12.54	12.19	12.87	14.36	14.33	13.76	16.39	17.95	19.69	16.78	11.75	11.7	10.19
Price/Cash Flow High	10.86	10.75	15.77	13.57	15.23	20.39	16.32	15.57	18.34	21.5	22.02	19.64	15.26	16.07	11.93
Price/Cash Flow Low	8.27	9.25	10.64	10.97	11.58	11.2	12.65	11.78	14.49	13.91	16.34	14.68	8.32	9.09	8.66
Price/Free Cash Flow Average	8.69	10.16	12.66	12.3	12.98	14.48	13.73	13.18	16.09	16.69	18.63	15.92	10.91	10.78	8.33
Price/Free Cash Flow High	9.96	10.86	15.93	13.7	15.37	20.56	15.64	14.92	18	19.99	20.83	18.64	14.17	14.8	9.75
Price/Free Cash Flow Low	7.58	9.35	10.75	11.07	11.68	11.29	12.13	11.28	14.23	12.94	15.46	13.92	7.73	8.37	7.08
EV/Sales Average	4.69	5.13	3.25	4.93	4.81	4.71	5.11	5.25	5.46	2.79	3.41	6.16	4.53	4.53	3.97
EV/Sales High	5.12	5.36	4.03	5.39	5.57	6.62	5.83	5.95	6.12	3.86	4.17	7.06	5.76	5.95	4.61
EV/Sales Low	4.31	4.87	2.79	4.52	4.4	3.71	4.49	4.48	4.8	1.57	2.32	5.49	3.33	3.68	3.4
EV/EBITDA Average	84.21	100.88	80.53	100.51	103.96	99.23	79.06	87.03	99.84	54.26	70.25	137.47	104.2	117.91	107.55
EV/EBITDA High	92.07	105.36	99.9	109.98	120.38	139.37	90.33	98.71	112.08	75.06	85.88	157.66	132.46	154.88	124.94
EV/EBITDA Low	77.38	95.65	69.16	92.13	95.02	78.2	69.57	74.24	87.89	30.64	47.73	122.63	76.58	95.85	92.25
EV/EBIT Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Last Price	27.8	27.36	39.68	38.13	39.94	61.79	53.75	58.3	70.94	62.31	74.48	62.95	52.11	61.68	57.44
High Price	28.45	29.5	40.46	40.64	44.11	62.39	63.04	67.07	71.61	72.63	82.53	78	64.86	73.39	68.11
Enterprise Value Average	1,400	1,692	1,388	1,790	1,788	2,024	2,646	2,990	3,217	1,663	2,119	4,183	2,954	3,379	3,248
Enterprise Value High	1,531	1,767	1,722	1,959	2,071	2,842	3,023	3,391	3,612	2,300	2,590	4,797	3,755	4,439	3,773
Enterprise Value Low	1,286	1,605	1,192	1,641	1,635	1,595	2,328	2,550	2,832	939	1,440	3,731	2,171	2,747	2,786

Shares Outstanding	37	40	40	41	44	44	51	51	52	54	54	54	53	53	53
Diluted Weighted Avg Shares	36	40	41	41	42	45	50	52	52	53	55	54	54	53	53
Basic Weighted Avg Shares	36	40	40	41	41	44	49	51	52	53	54	54	54	53	53
Revenue per Share	8.29	8.34	10.63	8.91	9.01	9.68	10.55	11.08	11.37	11.23	11.48	12.57	12.13	14.07	15.48
EBITDA per Share	0.46	0.42	0.43	0.44	0.42	0.46	0.68	0.67	0.62	0.58	0.56	0.56	0.53	0.54	0.57
Operating Income per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic EPS, GAAP	2.03	1.95	1.96	2.24	2.21	2.34	3.07	3.28	3.26	3.1	3.51	3.48	2.45	3.44	3.98
Basic EPS from Cont Ops	2.03	1.95	1.96	2.24	2.21	2.34	3.07	3.28	3.26	3.1	3.51	3.48	2.45	3.44	3.98
Diluted EPS, GAAP	2.01	1.93	1.94	2.22	2.19	2.32	3.03	3.24	3.23	3.08	3.48	3.46	2.45	3.44	3.97
Diluted EPS from Cont Ops	2.01	1.93	1.94	2.22	2.19	2.32	3.03	3.24	3.23	3.08	3.48	3.46	2.45	3.44	3.97
Dividend per Share	0.95	1.03	1.08	1.13	1.19	1.24	1.27	1.39	1.55	1.64	1.68	1.73	1.77	1.81	1.84
Cash Flow per Share	2.62	2.74	2.57	2.99	2.9	3.06	3.86	4.31	3.9	3.38	3.75	3.97	4.25	4.57	5.71
Free Cash Flow per Basic Share	2.35	2.74	2.57	2.99	2.9	3.06	3.64	4.06	3.8	3.1	3.5	3.73	3.9	4.18	4.41
Cash & Equivalents per Share	51.73	59.46	58.08	64.03	71.74	65.88	66.24	61.23	62.66	97.77	126	80.7	57.89	56.13	53.76
Book Value per Share	12.48	12.33	13	13.92	14.8	14.87	15.31	16.48	18.03	19.09	20.58	22.33	23.13	25.07	27.28
Tangible Book Value per Share	11.49	13.05	12.07	14.73	15.9	16.17	16.5	17.63	19.64	23.67	22.88	12.01	14.88	16.24	20.11

Community Bank System, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)