What does business — change in accounting estimates mean?

Reflects the financial impact resulting from revisions to accounting assumptions or methodologies used in the business segment's financial reporting. Such changes often arise from updated assessments of asset useful lives, valuation parameters, or risk modeling inputs.

Southern First Bancshares SFST Business — Change In Accounting Estimates

Similar metrics at other companies

FMCChanges in estimates

$35.73M+23.2%

CTGOChange In Estimate Of Contingent Consideration Liability

$414.37K—

HLIFinancial and Valuation Advisory — Changes

$313.25K—

VIRChange in estimated fair value of contingent consideration

-$890K-186%

ASHChanges in estimates

-$1M+50.0%

MNROChanges in estimates

-$135.75K—

Other financials

Income statement

See full

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 SFST:ChangeInAccountingEstimates.

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 business — change in accounting estimates?: Southern First Bancshares (SFST) reported business — change in accounting estimates of $891.5K in Q4 2025.
What does business — change in accounting estimates mean?: Reflects the financial impact resulting from revisions to accounting assumptions or methodologies used in the business segment's financial reporting. Such changes often arise from updated assessments of asset useful lives, valuation parameters, or risk modeling inputs.