What does amortization of substandard debt mean?

Represents the non-cash periodic allocation of costs or adjustments related to debt instruments classified as substandard. This metric reflects the accounting treatment of debt valuation adjustments that impact the carrying value of liabilities over time. It provides insight into the bank's management of debt quality and the associated non-cash expense recognition.

First National Corp. FXNC Amortization Of Substandard Debt

Amortization Of Substandard Debt at other companies

Pathfinder BancorpPBHC

$0-100%

FRA

Franklin Financial Services CorporationFRAF

$5K-54.5%

FB FinancialFBK

$327K+237%

FRA

Franklin Financial Services CorporationFRAF

$5K-54.5%

HBT

HBT Financial, Inc.HBT

$21K-40.0%

Capital SouthwestCSWC

$13.17M+27.2%

Other financials

Income statement

See full

Revenue$3.3M+0.3%

Net income$4.9M+206%

Balance sheet

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Cash & equivalents$187.8M-8.8%

Total debt$1.8M-9.0%

Total equity$188.6M+11.8%

Total assets$2.1B+2.1%

Cash flow

See full

Operating cash flow$6.4M+81.6%

CapEx$488.0K+1.0%

Free cash flow$5.9M+94.3%

Valuation

See full

Market cap$271.41M+59.6%

P/E12.9×—

P/S19×+8.2×

Profitability

See full

Net margin146.8%—

FCF margin166.5%+110pp

Returns & leverage

See full

Return on equity11.8%—

Debt / equity0×0.0×

Where this comes from

Reported directly by First National Corp. in its filing.

Tagged under the XBRL concept fxnc:AmortizationOfSubstandardDebt.

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

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Questions, answered.

What is First National Corp.'s amortization of substandard debt?: First National Corp. (FXNC) reported amortization of substandard debt of $73K in Q1 2026.
What does amortization of substandard debt mean?: Represents the non-cash periodic allocation of costs or adjustments related to debt instruments classified as substandard. This metric reflects the accounting treatment of debt valuation adjustments that impact the carrying value of liabilities over time. It provides insight into the bank's management of debt quality and the associated non-cash expense recognition.