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Southern First Bancshares SFST Business — Change In Accounting Estimates
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Where this comes from
Reported directly by Southern First Bancshares in its filing.
Tagged under the XBRL concept SFST:ChangeInAccountingEstimates.
The source filing: Southern First Bancshares’s 10-K, filed February 24, 2026.
- Filed
- Feb 24, 2026, 2:43 PM EST
- Fiscal year
- FY2025
- Accession
- 0001206774-26-000084
| Schedule of activity related to the allowance for credit losses / (dollars in thousands) | Owner occupied RE | Non-owner occupied RE | Commercial / Construction | For the year ended December 31, 2025 / Commercial / Business | For the year ended December 31, 2025 / Real Estate | For the year ended December 31, 2025 / Home Equity | For the year ended December 31, 2025 / Construction | For the year ended December 31, 2025 / Other | For the year ended December 31, 2025 / Consumer / Total |
|---|---|---|---|---|---|---|---|---|---|
| Balance, beginning of period | $5,482 | 10,219 | 940 | 7,745 | 12,359 | 2,655 | 115 | 399 | 39,914 |
| Change in accounting estimate | (1,673) | (2,928) | (156) | 3,566 | 2,608 | (1,232) | 324 | 139 | 648 |
| Provision for credit losses | 102 | (518) | (173) | 1,003 | 863 | 362 | 130 | 33 | 1,802 |
| Loan charge-offs | - | - | - | (291) | - | - | - | (60) | (351) |
| Loan recoveries | - | - | - | 125 | 36 | 42 | - | 64 | 267 |
| Net loan recoveries (charge-offs) | - | - | - | (166) | 36 | 42 | - | 4 | (84) |
| Balance, end of period | $3,911 | 6,773 | 611 | 12,148 | 15,866 | 1,827 | 569 | 575 | 42,280 |
| Net charge-offs to average loans (annualized) | 0.00% |
Item 8. Financial Statements and Supplementary Data
FAQ
- 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.
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