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United Bancorp UBCP Credit Loss Expense Reversal

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Segments

By segment

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Banking$30K-68.8%

Other financials

Income statement

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Revenue$721.0K
Net income$1.9M+2.1%
EPS (diluted)$0.33+3.1%

Balance sheet

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Cash & equivalents$27.2M-25.2%
Total debt$3.0M+2.2%
Total equity$67.5M+11.0%
Total assets$858.5M+3.3%

Cash flow

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Operating cash flow$266.0K-75.0%
CapEx$2.0M+23.3%
Free cash flow-$1.8M-199%

Valuation

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Market cap$91.8M+21.2%
Enterprise value$67.52M+126%
P/E11.8×+1.6×
P/S33.2×

Profitability

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Net margin33.1%
FCF margin31.5%

Returns & leverage

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Return on equity12.1%+0.4pp
Debt / equity0.0×

Where this comes from

Reported directly by United Bancorp in its filing.

Tagged under the XBRL concept ubcp:CreditLossExpenseReversal.

The official record: United Bancorp’s 10-Q, filed May 14, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is United Bancorp's credit loss expense reversal?
United Bancorp (UBCP) reported credit loss expense reversal of $30K in Q1 2026.
How has United Bancorp's credit loss expense reversal changed year-over-year?
United Bancorp's credit loss expense reversal decreased by 68.8% year-over-year, from $96K to $30K.
What is the long-term trend for United Bancorp's credit loss expense reversal?
Over 2 years (2023 to 2025), United Bancorp's credit loss expense reversal has grown at a 21.8% compound annual growth rate (CAGR), from -$454K to $674K.
What does credit loss expense reversal mean?
An accounting adjustment that reduces the previously recorded provision for credit losses, effectively increasing net income. This occurs when the bank determines that the expected credit risk in its loan portfolio has decreased.