CITIZENS FINANCIAL SERVICES, INC. Reconciliation of GAAP and Non-GAAP Financial Measures (UNAUDITED) (Dollars in thousands, except per share data) As of  December 31, 2025 2024 Tangible Equity Stockholders' Equity - GAAP $338,051$           299,734 Intangible Assets (87,979) (88,650) Tangible Equity - Non-GAAP 250,072 211,084 Shares outstanding adjusted for June 2025 stock Dividend 4,807,080 4,806,685 Tangible Book value per share - Non-GAAP $             ...