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Side-by-side financial comparison of COMMUNITY FINANCIAL SYSTEM, INC. (CBU) and SITIME Corp (SITM). Click either name above to swap in a different company.

COMMUNITY FINANCIAL SYSTEM, INC. is the larger business by last-quarter revenue ($217.0M vs $113.3M, roughly 1.9× SITIME Corp). COMMUNITY FINANCIAL SYSTEM, INC. runs the higher net margin — 25.1% vs 8.1%, a 17.0% gap on every dollar of revenue. On growth, SITIME Corp posted the faster year-over-year revenue change (66.3% vs 9.9%). COMMUNITY FINANCIAL SYSTEM, INC. produced more free cash flow last quarter ($233.3M vs $13.0M). Over the past eight quarters, SITIME Corp's revenue compounded faster (85.2% CAGR vs 10.3%).

Community Health Systems (CHS) is a Fortune 500 company based in Franklin, Tennessee. It was the largest provider of general hospital healthcare services in the United States in terms of number of acute care facilities. In 2014, CHS had around 200 hospitals, but the number had declined to around 85 in 2021.

SiTime Corporation is a publicly traded fabless chipmaker based in Santa Clara, California that develops micro-electromechanical systems (MEMS), used for timing devices in electronics.

CBU vs SITM — Head-to-Head

Bigger by revenue
CBU
CBU
1.9× larger
CBU
$217.0M
$113.3M
SITM
Growing faster (revenue YoY)
SITM
SITM
+56.4% gap
SITM
66.3%
9.9%
CBU
Higher net margin
CBU
CBU
17.0% more per $
CBU
25.1%
8.1%
SITM
More free cash flow
CBU
CBU
$220.3M more FCF
CBU
$233.3M
$13.0M
SITM
Faster 2-yr revenue CAGR
SITM
SITM
Annualised
SITM
85.2%
10.3%
CBU

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
CBU
CBU
SITM
SITM
Revenue
$217.0M
$113.3M
Net Profit
$54.4M
$9.2M
Gross Margin
56.4%
Operating Margin
33.1%
1.6%
Net Margin
25.1%
8.1%
Revenue YoY
9.9%
66.3%
Net Profit YoY
9.3%
148.7%
EPS (diluted)
$1.03
$0.44

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
CBU
CBU
SITM
SITM
Q4 25
$217.0M
$113.3M
Q3 25
$208.1M
$83.6M
Q2 25
$200.5M
$69.5M
Q1 25
$197.3M
$60.3M
Q4 24
$197.4M
$68.1M
Q3 24
$190.3M
$57.7M
Q2 24
$184.3M
$43.9M
Q1 24
$178.5M
$33.0M
Net Profit
CBU
CBU
SITM
SITM
Q4 25
$54.4M
$9.2M
Q3 25
$55.1M
$-8.0M
Q2 25
$51.3M
$-20.2M
Q1 25
$49.6M
$-23.9M
Q4 24
$49.8M
$-18.8M
Q3 24
$43.9M
$-19.3M
Q2 24
$47.9M
$-26.8M
Q1 24
$40.9M
$-28.7M
Gross Margin
CBU
CBU
SITM
SITM
Q4 25
56.4%
Q3 25
53.5%
Q2 25
51.9%
Q1 25
50.3%
Q4 24
52.6%
Q3 24
51.1%
Q2 24
49.1%
Q1 24
53.5%
Operating Margin
CBU
CBU
SITM
SITM
Q4 25
33.1%
1.6%
Q3 25
35.2%
-19.2%
Q2 25
32.9%
-35.4%
Q1 25
32.6%
-46.6%
Q4 24
32.7%
-33.8%
Q3 24
30.0%
-43.1%
Q2 24
33.7%
-73.7%
Q1 24
29.7%
-106.1%
Net Margin
CBU
CBU
SITM
SITM
Q4 25
25.1%
8.1%
Q3 25
26.5%
-9.6%
Q2 25
25.6%
-29.0%
Q1 25
25.1%
-39.6%
Q4 24
25.2%
-27.6%
Q3 24
23.1%
-33.5%
Q2 24
26.0%
-61.0%
Q1 24
22.9%
-86.9%
EPS (diluted)
CBU
CBU
SITM
SITM
Q4 25
$1.03
$0.44
Q3 25
$1.04
$-0.31
Q2 25
$0.97
$-0.84
Q1 25
$0.93
$-1.01
Q4 24
$0.94
$-0.80
Q3 24
$0.83
$-0.83
Q2 24
$0.91
$-1.16
Q1 24
$0.76
$-1.26

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
CBU
CBU
SITM
SITM
Cash + ST InvestmentsLiquidity on hand
$301.8M
Total DebtLower is stronger
Stockholders' EquityBook value
$2.0B
$1.2B
Total Assets
$17.3B
$1.3B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
CBU
CBU
SITM
SITM
Q4 25
$301.8M
Q3 25
$245.2M
Q2 25
$237.2M
Q1 25
$518.0M
Q4 24
$197.0M
Q3 24
$346.1M
Q2 24
$201.5M
Q1 24
$338.4M
Total Debt
CBU
CBU
SITM
SITM
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
$990.2M
Q3 24
Q2 24
Q1 24
Stockholders' Equity
CBU
CBU
SITM
SITM
Q4 25
$2.0B
$1.2B
Q3 25
$1.9B
$1.1B
Q2 25
$1.9B
$1.1B
Q1 25
$1.8B
$692.5M
Q4 24
$1.8B
$699.7M
Q3 24
$1.8B
$696.2M
Q2 24
$1.7B
$692.5M
Q1 24
$1.7B
$696.2M
Total Assets
CBU
CBU
SITM
SITM
Q4 25
$17.3B
$1.3B
Q3 25
$17.0B
$1.3B
Q2 25
$16.7B
$1.3B
Q1 25
$16.8B
$872.1M
Q4 24
$16.4B
$885.0M
Q3 24
$16.4B
$877.9M
Q2 24
$15.9B
$878.6M
Q1 24
$15.9B
$942.6M
Debt / Equity
CBU
CBU
SITM
SITM
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
0.56×
Q3 24
Q2 24
Q1 24

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
CBU
CBU
SITM
SITM
Operating Cash FlowLast quarter
$301.9M
$25.4M
Free Cash FlowOCF − Capex
$233.3M
$13.0M
FCF MarginFCF / Revenue
107.5%
11.5%
Capex IntensityCapex / Revenue
31.6%
10.9%
Cash ConversionOCF / Net Profit
5.55×
2.77×
TTM Free Cash FlowTrailing 4 quarters
$405.1M
$35.1M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
CBU
CBU
SITM
SITM
Q4 25
$301.9M
$25.4M
Q3 25
$101.1M
$31.4M
Q2 25
$53.7M
$15.3M
Q1 25
$62.5M
$15.0M
Q4 24
$242.3M
$13.5M
Q3 24
$56.9M
$8.2M
Q2 24
$39.8M
$-181.0K
Q1 24
$79.9M
$1.7M
Free Cash Flow
CBU
CBU
SITM
SITM
Q4 25
$233.3M
$13.0M
Q3 25
$83.4M
$26.3M
Q2 25
$36.4M
$-2.9M
Q1 25
$52.0M
$-1.3M
Q4 24
$221.6M
$-2.4M
Q3 24
$51.9M
$-6.7M
Q2 24
$33.8M
$-2.7M
Q1 24
$77.3M
$-1.2M
FCF Margin
CBU
CBU
SITM
SITM
Q4 25
107.5%
11.5%
Q3 25
40.1%
31.5%
Q2 25
18.1%
-4.2%
Q1 25
26.3%
-2.1%
Q4 24
112.2%
-3.5%
Q3 24
27.3%
-11.6%
Q2 24
18.3%
-6.3%
Q1 24
43.3%
-3.6%
Capex Intensity
CBU
CBU
SITM
SITM
Q4 25
31.6%
10.9%
Q3 25
8.5%
6.1%
Q2 25
8.6%
26.2%
Q1 25
5.3%
27.0%
Q4 24
10.5%
23.3%
Q3 24
2.6%
25.7%
Q2 24
3.3%
5.8%
Q1 24
1.4%
8.8%
Cash Conversion
CBU
CBU
SITM
SITM
Q4 25
5.55×
2.77×
Q3 25
1.84×
Q2 25
1.05×
Q1 25
1.26×
Q4 24
4.87×
Q3 24
1.30×
Q2 24
0.83×
Q1 24
1.95×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

CBU
CBU

Banking And Corporate Services$156.6M72%
Employee Benefit Services$36.9M17%
Insurance Services$12.7M6%
Wealth Management Services$9.6M4%

SITM
SITM

Segment breakdown not available.

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