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Southern First Bancshares SFST Accrued interest receivables reversed through interest income on AFS securities

Accrued interest receivables reversed through interest income on AFS securities at other companies

Heritage Financial logo
Heritage FinancialHFWA
$0
NEC
Northeast Community BancorpNECB
$70K+94.4%
Heritage Financial logo
Heritage FinancialHFWA
-$54K-92.9%
Heritage Financial logo
Heritage FinancialHFWA
$0
BancFirst Corporation logo
BancFirst CorporationBANF
$300K+47.8%
The Bancorp logo
The BancorpTBBK
$600K+20.0%

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:DebtSecuritiesAvailableForSaleAccruedInterestWriteoff.

The official record: Southern First Bancshares’s 10-K, filed February 24, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Southern First Bancshares's accrued interest receivables reversed through interest income on AFS securities?
Southern First Bancshares (SFST) reported accrued interest receivables reversed through interest income on AFS securities of $2.95M in Q4 2025.
How has Southern First Bancshares's accrued interest receivables reversed through interest income on AFS securities changed year-over-year?
Southern First Bancshares's accrued interest receivables reversed through interest income on AFS securities increased by 7.3% year-over-year, from $2.75M to $2.95M.
What does accrued interest receivables reversed through interest income on AFS securities mean?
Tracks the write-off of accrued interest on debt securities that are classified as available-for-sale. This metric highlights potential credit deterioration within the investment portfolio and the necessity of adjusting income expectations for specific securities.