What does accretion of premium on time deposits mean?

This represents the non-cash adjustment related to the accretion of premiums associated with time deposit liabilities. It reflects the difference between the face value of deposits and the amount recognized on the balance sheet due to market rate fluctuations at the time of issuance. This adjustment is necessary to accurately reflect the effective interest expense on deposit liabilities.

Plumas Bancorp PLBC Accretion Of Premium On Time Deposits

Accretion Of Premium On Time Deposits at other companies

First Busey CorporationBUSE

-$8K-101%

HBT

HBT Financial, Inc.HBT

$252K—

Center BancorpCNOB

-$188K—

Civista BancsharesCIVB

$1.75K-12.5%

Investar HoldingISTR

$333K+517%

Citizens Financial Services, Inc.CZFS

-$71K+67.3%

Other financials

Income statement

See full

Revenue$96.0M+19.6%

Net income$9.8M+31.9%

EPS (diluted)$1.14-5.4%

Balance sheet

See full

Cash & equivalents$62.9M-28.0%

Total debt$28.7M+17.1%

Total equity$265.4M+41.5%

Total assets$2.2B+34.7%

Cash flow

See full

Operating cash flow$9.4M+25.4%

CapEx$137.0K-20.8%

Free cash flow$9.3M+26.5%

Valuation

See full

Market cap$398.65M+60.2%

Enterprise value$364.48M+95.9%

P/E12.5×+3.8×

P/S4.1×-0.3×

Profitability

See full

Net margin30.1%-4.6pp

FCF margin20.6%-15.5pp

Returns & leverage

See full

Return on equity14.1%-2.4pp

Debt / equity0.1×0.0×

Where this comes from

Reported directly by Plumas Bancorp in its filing.

Tagged under the XBRL concept plbc:AccretionOfPremiumOnTimeDeposits.

The official record: Plumas Bancorp’s 10-Q, filed May 6, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Plumas Bancorp's accretion of premium on time deposits?: Plumas Bancorp (PLBC) reported accretion of premium on time deposits of $35K in Q1 2026.
What does accretion of premium on time deposits mean?: This represents the non-cash adjustment related to the accretion of premiums associated with time deposit liabilities. It reflects the difference between the face value of deposits and the amount recognized on the balance sheet due to market rate fluctuations at the time of issuance. This adjustment is necessary to accurately reflect the effective interest expense on deposit liabilities.