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Five Star Bancorp FSBC Bank Owned Life Insurance

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Other financials

Income statement

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Revenue$48.0M+25.1%
Net income$19.4M+33.7%
EPS (diluted)$0.91+33.8%

Balance sheet

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Cash & equivalents$685.1M+41.6%
Total debt$11.3M+45.4%
Total equity$473.8M+13.7%
Total assets$5.4B+21.8%

Cash flow

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Operating cash flow$23.7M+33.1%
CapEx$441.0K+80.7%
Free cash flow$23.2M+32.4%

Valuation

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Market cap$1.13B+78.2%
Enterprise value$456.71M+188%
P/E15.7×+3.5×
P/S6.4×+1.8×

Profitability

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Net margin40.5%+3.6pp
FCF margin45.3%-3.2pp

Returns & leverage

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Return on equity16.2%+3.2pp
Debt / equity0.0×

Where this comes from

Reported directly by Five Star Bancorp in its filing.

Tagged under the XBRL concept us-gaap:BankOwnedLifeInsurance.

The source filing: Five Star Bancorp’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 2:01 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-054141
(in thousands, except share amounts)June 30, 2026December 31, 2025
Federal Home Loan Bank of San Francisco (“FHLB”) stock15,00015,000
Operating leases, right-of-use asset, net10,13810,802
Premises and equipment, net2,3332,109
Bank-owned life insurance, net28,75923,910
Interest receivable and other assets70,69368,680
Total assets$5,377,062$4,754,861
LIABILITIES AND SHAREHOLDERS’ EQUITY
Deposits:

Item 1. Financial Statements (unaudited)

FAQ

What is Five Star Bancorp's bank owned life insurance?
Five Star Bancorp (FSBC) reported bank owned life insurance of $28.76M in Q2 2026.
How has Five Star Bancorp's bank owned life insurance changed year-over-year?
Five Star Bancorp's bank owned life insurance increased by 22.6% year-over-year, from $23.47M to $28.76M.
What is the long-term trend for Five Star Bancorp's bank owned life insurance?
Over 5 years (2020 to 2025), Five Star Bancorp's bank owned life insurance has grown at a 22.5% compound annual growth rate (CAGR), from $8.66M to $23.91M.
What does bank owned life insurance mean?
This is the cash surrender value of life insurance policies purchased by the bank on the lives of key employees. It serves as a tax-advantaged asset that helps offset the costs of employee benefit programs.

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