How has First National Corp.'s debt issuance cost amortization changed year-over-year?

First National Corp.'s debt issuance cost amortization decreased by 100.0% year-over-year, from $285K to $0.

What does debt issuance cost amortization mean?

Non-cash amortization of capitalized costs incurred to issue debt (underwriting fees, legal costs, SEC filing fees).

SB Financial GroupSBFG

$104K-1.9%

Revenue$3.3M+0.3%

Net income$4.9M+206%

Cash & equivalents$187.8M-8.8%

Total debt$1.8M-9.0%

Total equity$188.6M+11.8%

Total assets$2.1B+2.1%

Operating cash flow$6.4M+81.6%

CapEx$488.0K+1.0%

Free cash flow$5.9M+94.3%

Market cap$271.41M+59.6%

P/E12.9×—

P/S19×+8.2×

Net margin146.8%—

FCF margin166.5%+110pp

Return on equity11.8%—

Debt / equity0×0.0×

Reported directly by First National Corp. in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfFinancingCosts.

The official record: First National Corp.’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →

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What is First National Corp.'s debt issuance cost amortization?: First National Corp. (FXNC) reported debt issuance cost amortization of $0 in Q1 2026.
How has First National Corp.'s debt issuance cost amortization changed year-over-year?: First National Corp.'s debt issuance cost amortization decreased by 100.0% year-over-year, from $285K to $0.
What does debt issuance cost amortization mean?: Non-cash amortization of capitalized costs incurred to issue debt (underwriting fees, legal costs, SEC filing fees).