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FINANCIAL INSTITUTIONS INC

For the period ended Dec 31, 2025. Filed Mar 9, 2026.

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About this filing

A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 9, 2026

FISI$39.97-0.6%Stored close · as of Nov 10, 2026

Extracted filing text, with the paragraph anchors used by the comparison.

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Contents

Item 8. Financial Statements and Supplementary Data

Index to Consolidated Financial Statements

Page
Management’s Report on Internal Control over Financial Reporting66
Report of Independent Registered Public Accounting Firm (on the Consolidated Financial Statements) (PCAOB ID: 49)67
Report of Independent Registered Public Accounting Firm (on Internal Control over Financial Reporting) (PCAOB ID: 49)69
Consolidated Statements of Financial Condition at December 31, 2025 and 202471
Consolidated Statements of Operations for the years ended December 31, 2025, 2024 and 202372
Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2025, 2024 and 202373
Consolidated Statements of Changes in Shareholders’ Equity for the years ended December 31, 2025, 2024 and 202374
Consolidated Statements of Cash Flows for the years ended December 31, 2025, 2024 and 202375
Notes to Consolidated Financial Statements76
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ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.