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Southern First Bancshares SFST Accretion (Amortization) of Discounts and Premiums, Investments

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

Bank of America logo
Bank of AmericaBAC
$200M+135%
SouthState logo
SouthStateSSB
-$2.6M-7.0%
Southside Bancshares logo
Southside BancsharesSBSI
-$2.93M-71.4%
Shore Bancshares logo
Shore BancsharesSHBI
$69K+292%
Eagle Bancorp logo
Eagle BancorpEGBN
-$1.11M+4.2%
Bank First Corporation logo
Bank First CorporationBFC
$2.15M+56.1%

Other financials

Income statement

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Revenue$33.8M+27.6%
Net income$9.9M+87.8%
EPS (diluted)$1.19+83.1%

Balance sheet

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Cash & equivalents$342.8M+1,276%
Total debt$22.1M-6.3%
Total equity$379.4M+12.4%
Total assets$4.6B+6.9%

Cash flow

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Operating cash flow$10.8M+42.1%
CapEx$280.0K+98.6%
Free cash flow$10.5M+41.0%

Valuation

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Market cap$561.16M+93.1%
P/E16×+0.1×
P/S4.5×+1.5×

Profitability

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Net margin27.9%+9.4pp
FCF margin28.1%-9.9pp

Returns & leverage

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Return on equity9.8%+4.2pp
Debt / equity0.1×0.0×

Where this comes from

Reported directly by Southern First Bancshares in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The official record: Southern First Bancshares’s 10-Q, filed May 1, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Southern First Bancshares's accretion (amortization) of discounts and premiums, investments?
Southern First Bancshares (SFST) reported accretion (amortization) of discounts and premiums, investments of $104K in Q1 2026.
How has Southern First Bancshares's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Southern First Bancshares's accretion (amortization) of discounts and premiums, investments increased by 203.0% year-over-year, from -$101K to $104K.
What is the long-term trend for Southern First Bancshares's accretion (amortization) of discounts and premiums, investments?
Over 3 years (2021 to 2025), Southern First Bancshares's accretion (amortization) of discounts and premiums, investments has grown at a -22.8% compound annual growth rate (CAGR), from -$935K to -$430K.
What does accretion (amortization) of discounts and premiums, investments mean?
The periodic adjustment to the carrying value of investment securities to account for the difference between the purchase price and the par value. This process ensures that the effective yield of the investment portfolio is accurately reflected in interest income over the life of the assets.