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Origin Bancorp OBK 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$107.6M+28.8%
Net income$33.8M+131%
EPS (diluted)$1.09+132%

Balance sheet

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Cash & equivalents$546.5M+63.6%
Total debt$57.6M-0.6%
Total equity$1.3B+6.2%
Total assets$10.3B+6.2%

Cash flow

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Operating cash flow$40.0M+93.9%
CapEx$9.2M+795%
Free cash flow$30.8M+57.3%

Valuation

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Market cap$1.66B+47.4%
P/E16.7×+0.6×
P/S3.9×+0.7×

Profitability

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Net margin23.5%+3.3pp
FCF margin41.3%+9.2pp

Returns & leverage

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Return on equity8%+1.9pp
Debt / equity0.0×

Where this comes from

Reported directly by Origin Bancorp in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The source filing: Origin Bancorp’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 2:41 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001516912-26-000046
Line itemSix Months Ended June 30, 2026Six Months Ended June 30, 2025
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses5,0306,306
Depreciation and amortization7,5739,273
Net amortization on securities1831,422
Amortization of net premium/discount on purchased loans10640
Amortization of investments in tax credit funds513495
(Gain) loss on sale of securities, net(1)14,448
Equity method investment loss2,1293,561

Item 1. Financial Statements (Unaudited):

FAQ

What is Origin Bancorp's accretion (amortization) of discounts and premiums, investments?
Origin Bancorp (OBK) reported accretion (amortization) of discounts and premiums, investments of -$212K in Q2 2026.
How has Origin Bancorp's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Origin Bancorp's accretion (amortization) of discounts and premiums, investments increased by 70.8% year-over-year, from -$726K to -$212K.
What is the long-term trend for Origin Bancorp's accretion (amortization) of discounts and premiums, investments?
Over 3 years (2021 to 2024), Origin Bancorp's accretion (amortization) of discounts and premiums, investments has grown at a -14.7% compound annual growth rate (CAGR), from -$7.76M to -$4.81M.
What does accretion (amortization) of discounts and premiums, investments mean?
This reflects the periodic adjustment to the carrying value of investment securities to account for the difference between the purchase price and the par value. It effectively spreads the premium or discount over the life of the security to align the yield with market expectations at the time of acquisition.

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