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Southern First Bancshares SFST Real Estate — 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 real estate — change in accounting estimates?
- Southern First Bancshares (SFST) reported real estate — change in accounting estimates of $652K in Q4 2025.
- What does real estate — change in accounting estimates mean?
- Reflects the financial impact resulting from revisions to accounting assumptions or methodologies applied to the real estate segment. This captures adjustments in areas such as depreciation, amortization, or valuation models that deviate from previous periods. It is essential for understanding the consistency and comparability of financial reporting over time.
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