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Southern First Bancshares SFST Non Owner Occupied Re — Change In Accounting Estimates

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-$9.09M+38.7%

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 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 non owner occupied re — change in accounting estimates?
Southern First Bancshares (SFST) reported non owner occupied re — change in accounting estimates of -$732K in Q4 2025.
What does non owner occupied re — change in accounting estimates mean?
The financial impact resulting from revisions to accounting assumptions or methodologies applied to the non-owner-occupied commercial real estate segment. This metric captures adjustments made to models, such as those for expected credit losses or valuation techniques. It highlights the sensitivity of the bank's financial reporting to management's judgment and model inputs.