Screener
Southern First Bancshares SFST Non Owner Occupied Re — Change In Accounting Estimates
Similar metrics at other companies
Other financials
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 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.
Ask your AI about Southern First Bancshares's non owner occupied re — change in accounting estimates.
Connect your AI assistant and compare it to peers, right in your chat.
Connect your AI
Claude