CZWIHIGH SIGNALFINANCIAL10-K

CZWI experienced a massive 176% surge in interest expense alongside a 42% decline in operating cash flow, indicating severe margin compression in a rising rate environment.

The dramatic increase in interest expense from $13.0M to $35.9M signals the bank is facing significant pressure from higher funding costs, likely due to rising deposit rates and increased competition for deposits. The simultaneous 42% drop in operating cash flow suggests the bank's profitability is under severe stress as it struggles to maintain deposit levels while managing rising interest expenses.

Comparing 2026-03-05 vs 2025-03-13View on EDGAR →
FINANCIAL ANALYSIS

CZWI's financial profile shows clear signs of distress with interest expense nearly tripling while operating cash flow collapsed by 42%, indicating severe net interest margin compression. The bank did reduce total debt by 22% and significantly boosted cash reserves by 137%, suggesting defensive positioning amid funding pressures. The negative provision for credit losses of $475K (compared to $1.5M expense prior year) provides some relief, but cannot offset the fundamental profitability challenges from the interest rate environment.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+175.6%
$13.0M$35.9M

Interest expense surged 175.6% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
+136.9%
$50.2M$118.9M

Cash position surged 136.9% — strong cash generation or capital raise providing significant financial cushion.

Provision for Credit Losses
P&L
-132.2%
$1.5M-$475K

Provisions reduced 132.2% — improving credit quality or reserve release boosting reported earnings.

Capital Expenditure
Cash Flow
+47.5%
$889K$1.3M

Capital expenditure jumped 47.5% — major investment cycle underway; assess returns on deployment.

Operating Cash Flow
Cash Flow
-42%
$20.2M$11.7M

Operating cash flow fell 42% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Debt
Balance Sheet
-22.2%
$66.6M$51.8M

Debt reduced 22.2% — deleveraging strengthens balance sheet and reduces financial risk.

Dividends Paid
Cash Flow
+10.1%
$3.0M$3.3M

Dividend payments increased 10.1% — management confidence in sustained cash generation.

LANGUAGE CHANGES
NEW — 2026-03-05
PRIOR — 2025-03-13
ADDED
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 25 ITEM 7A.
At December 31, 2025, we had approximately $1.782 billion in total assets, $1.524 billion in deposits, and $187.9 million in equity.
Our total gross outstanding loans, before net deferred loan costs and unamortized discounts on acquired loans, as of December 31, 2025, were $1.343 billion, consisting of $1.074 billion in commercial/agricultural real estate loans, $139.3 million in C I/agricultural operating loans, $123.8 million in residential mortgage loans and $6.2 million in consumer installment loans.
At December 31, 2025, our total deposits were $1.524 billion including interest bearing deposits of $1.260 billion and non-interest bearing deposits of $0.264 billion.
On June 29, 2025, the FTSE selected Citizens Community Bancorp, Inc.
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REMOVED
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 24 ITEM 7A.
At December 31, 2024, we had approximately $1.749 billion in total assets, $1.488 billion in deposits, and $179.1 million in equity.
Our total gross outstanding loans, before net deferred loan costs and unamortized discounts on acquired loans, as of December 31, 2024, were $1.372 billion, consisting of $1.081 billion in commercial/agricultural real estate loans, $146.7 million in C I/agricultural operating loans, $135.3 million in residential mortgage loans and $9.0 million in consumer installment loans.
At December 31, 2024, our total deposits were $1.488 billion including interest bearing deposits of $1.235 billion and non-interest bearing deposits of $0.253 billion.
In addition, we are currently considered a non-accelerated filer and will maintain that status for so long as the Company s annual revenues are less than $100 million, and its public float is more than $75 million but less than $700 million.
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