CHMGMEDIUM SIGNALFINANCIAL10-K

CHMG's operating cash flow improved substantially while net income declined meaningfully, creating a notable disconnect between operational cash generation and reported profitability.

The divergence between strong cash flow generation and weaker earnings suggests potential non-cash charges or timing differences that warrant further investigation. The reduced capital expenditure alongside strong operating cash flow indicates improved cash management, though investors should monitor whether lower capex reflects strategic discipline or underinvestment in growth.

Comparing 2026-03-13 vs 2025-03-14View on EDGAR →
FINANCIAL ANALYSIS

CHMG demonstrated mixed financial performance with operating cash flow growing substantially to $45.5M while net income declined notably to $15.1M, creating an unusual divergence between cash generation and reported earnings. Capital expenditure dropped meaningfully to $1.7M, contributing to improved cash dynamics, while stockholders' equity grew modestly to $254.7M. The overall picture suggests strong operational cash management amid earnings headwinds, though the disconnect between cash flow and net income raises questions about underlying business fundamentals.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
-53.5%
$3.6M$1.7M

Capex reduced 53.5% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
+52.6%
$29.8M$45.5M

Operating cash flow surged 52.6% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
-36.2%
$23.7M$15.1M

Net income declined 36.2% — review whether driven by operations, interest costs, or non-recurring items.

Stockholders Equity
Balance Sheet
+18.3%
$215.3M$254.7M

Equity base grew 18.3% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Share Buybacks
Cash Flow
+15.1%
$344K$396K

Share repurchases increased 15.1% — management returning capital, signals confidence in intrinsic value.

LANGUAGE CHANGES
NEW — 2026-03-13
PRIOR — 2025-03-14
ADDED
As of March 1, 2026, there were 4,818,467 shares of Common Stock, $0.01 par value, outstanding.
Form 10-K Summary 78 Index to Consolidated Financial Statements 79 Report of Independent Registered Public Accounting Firm-Crowe LLP F- 1 SIGNATURES F- 65 In this Annual Report on Form 10-K, the terms the Registrant, the Corporation, we, us, and our, generally refer to Chemung Financial Corporation and its wholly owned subsidiaries collectively, except where the context indicates otherwise.
Some of the information contained in this report concerning the markets and industry in which we operate is derived from publicly available information and from industry sources.
Generally Accepted Accounting Principles GENIUS Act Guiding and Establishing National Innovation for U.S.
Allowance for credit losses to total loans Represents period-end allowance for credit losses divided by retained loans.
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REMOVED
As of March 1, 2025, there were 4,788,879 shares of Common Stock, $0.01 par value, outstanding.
Form 10-K Summary 73 Index to Consolidated Financial Statements 74 Report of Independent Registered Public Accounting Firm-Crowe LLP F- 1 SIGNATURES F- 59 Some of the information contained in this report concerning the markets and industry in which we operate is derived from publicly available information and from industry sources.
Corporation Chemung Financial Corporation CRA Community Reinvestment Act CRM Chemung Risk Management, Inc.
Capital Bank Division of Chemung Canal Trust Company located in the Capital Region of New York State and includes the counties of Albany, Saratoga, Schenectady.
Captive insurance company A company that provides risk-mitigation services for its parent company.
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