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First US Bancshares, Inc. FUSB Debt issuance costs and discount amortization

Debt issuance costs and discount amortization at other companies

Equity Bancshares logo
Equity BancsharesEQBK
-$3M-576%
Eastern Bankshares, Inc. logo
Eastern Bankshares, Inc.EBC
-$1.91M-61.8%

Other financials

Income statement

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Revenue$10.1M+2.9%
Net income$1.9M+9.8%
EPS (diluted)$0.33+13.8%

Balance sheet

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Cash & equivalents$66.6M+18.8%
Total debt$12.5M-78.3%
Total assets$1.2B+3.4%

Cash flow

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Operating cash flow$4.1M+134%
CapEx$474.0K+577%
Free cash flow$3.6M+115%

Valuation

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Market cap$92.14M+23.2%
Enterprise value$38.07M-44.7%
P/E15×+2.2×
P/S2.2×+0.4×

Profitability

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Net margin14.9%-4.9pp
FCF margin26.7%+7.8pp

Where this comes from

Reported directly by First US Bancshares, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The official record: First US Bancshares, Inc.’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is First US Bancshares, Inc.'s debt issuance costs and discount amortization?
First US Bancshares, Inc. (FUSB) reported debt issuance costs and discount amortization of -$271K in Q1 2026.
How has First US Bancshares, Inc.'s debt issuance costs and discount amortization changed year-over-year?
First US Bancshares, Inc.'s debt issuance costs and discount amortization decreased by 76.0% year-over-year, from -$154K to -$271K.
What is the long-term trend for First US Bancshares, Inc.'s debt issuance costs and discount amortization?
Over 2 years (2021 to 2024), First US Bancshares, Inc.'s debt issuance costs and discount amortization has grown at a -8.8% compound annual growth rate (CAGR), from $338K to -$281K.
What does debt issuance costs and discount amortization mean?
This represents the non-cash amortization of debt issuance costs and original issue discounts associated with the company's long-term liabilities. It effectively increases the interest expense reported over the life of the debt instrument to reflect the true effective interest rate.