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Investar Holding ISTR Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

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Other financials

Income statement

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Revenue$23.5M+0.9%
Net income$9.5M+111%

Balance sheet

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Cash & equivalents$31.8M+12.2%
Total debt$2.7M+26.5%
Total equity$420.1M+64.2%
Total assets$3.9B+40.5%

Cash flow

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Operating cash flow$6.4M+103%

Valuation

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Market cap$410.97M+94.9%
Enterprise value$381.87M+107%
P/E12.2×+2.8×

Profitability

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Net margin24.5%+1.3pp
FCF margin11.9%

Returns & leverage

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Return on equity9.9%+0.8pp
Debt / equity0.0×

Where this comes from

Reported directly by Investar Holding in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The source filing: Investar Holding’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 5:03 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001437749-26-026348
Line itemSix months ended June 30, 2026Six months ended June 30, 2025
Reversal of credit losses(1,833)(3,455)
Net (accretion) amortization of purchase accounting adjustments(5,889)26
Provision for other real estate owned75296
Net accretion of securities(827)(200)
Gain on call or sale of investment securities, net(12)
Loss on sale or disposition of bank premises and equipment, net3
Loss (gain) on sale of other real estate owned, net80(29)
Gain on sale of loans(26)

Document

FAQ

What is Investar Holding's accretion (amortization) of discounts and premiums, investments?
Investar Holding (ISTR) reported accretion (amortization) of discounts and premiums, investments of $494K in Q2 2026.
How has Investar Holding's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Investar Holding's accretion (amortization) of discounts and premiums, investments increased by 238.4% year-over-year, from $146K to $494K.
What is the long-term trend for Investar Holding's accretion (amortization) of discounts and premiums, investments?
Over 3 years (2021 to 2025), Investar Holding's accretion (amortization) of discounts and premiums, investments has grown at a -42.2% compound annual growth rate (CAGR), from -$3.48M to $673K.
What does accretion (amortization) of discounts and premiums, investments mean?
This represents the non-cash adjustment to interest income resulting from the amortization of premiums or accretion of discounts on investment securities held by the bank. It reflects the difference between the purchase price of a security and its par value over the life of the instrument. This adjustment is necessary to calculate the effective yield on the investment portfolio.

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