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Old Second Bancorp OSBC Net Discount Accretion Of Purchase Accounting Adjustment On Loans

Net Discount Accretion Of Purchase Accounting Adjustment On Loans at other companies

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Other financials

Income statement

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Revenue$93.8M+28.3%
Net income$25.6M+29.0%
EPS (diluted)$0.48+11.6%

Balance sheet

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Cash & equivalents$115.7M-54.8%
Total debt$200.0M
Total equity$893.3M+28.6%
Total assets$6.8B+19.6%

Cash flow

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Operating cash flow$36.9M+107%
CapEx$769.0K-52.2%
Free cash flow$36.2M+123%

Valuation

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Market cap$1.18B+56.4%
Enterprise value$1.26B
P/E13.7×+4.7×
P/S3.3×+0.7×

Profitability

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Net margin23.9%-5.2pp
FCF margin38.3%+6.0pp

Returns & leverage

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Return on equity10.8%-2.1pp
Debt / equity0.2×

Where this comes from

Reported directly by Old Second Bancorp in its filing.

Tagged under the XBRL concept osbc:NetDiscountAccretionOfPurchaseAccountingAdjustmentOnLoans.

The official record: Old Second Bancorp’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Old Second Bancorp's net discount accretion of purchase accounting adjustment on loans?
Old Second Bancorp (OSBC) reported net discount accretion of purchase accounting adjustment on loans of $175K in Q1 2026.
How has Old Second Bancorp's net discount accretion of purchase accounting adjustment on loans changed year-over-year?
Old Second Bancorp's net discount accretion of purchase accounting adjustment on loans decreased by 2.2% year-over-year, from $179K to $175K.
What is the long-term trend for Old Second Bancorp's net discount accretion of purchase accounting adjustment on loans?
Over 3 years (2021 to 2025), Old Second Bancorp's net discount accretion of purchase accounting adjustment on loans has grown at a 37.8% compound annual growth rate (CAGR), from $1.18M to $3.08M.
What does net discount accretion of purchase accounting adjustment on loans mean?
This represents the net non-cash income recognized from the accretion of discounts on loans acquired through business combinations or portfolio purchases. It reflects the adjustment of the loan's carrying value toward its expected cash flow as the purchase accounting discount is realized over time. This is a critical metric for evaluating the earnings impact of historical acquisitions and loan portfolio integration.