AUBNMEDIUM SIGNALRISK10-K

Auburn National Bancorporation showed a dramatic swing from a credit recovery to significant credit provisioning, increasing provision for credit losses by over 11,000% to $703K.

The massive increase in credit loss provisions signals management expects deteriorating loan quality ahead, which is concerning given their regional banking focus in East Alabama. However, the bank maintained strong capital growth and improved cash flow, suggesting underlying business fundamentals remain solid despite emerging credit concerns.

Comparing 2026-03-17 vs 2025-03-11View on EDGAR →
FINANCIAL ANALYSIS

AUBN demonstrated mixed financial performance with strong balance sheet growth including 51% higher cash reserves and 18% stockholders equity increase, while operating cash flow improved 14%. However, the dramatic reversal from credit recoveries to $703K in provisions dominates the narrative, signaling potential asset quality deterioration that investors should monitor closely despite otherwise healthy capital and liquidity positions.

FINANCIAL STATEMENT CHANGES
Provision for Credit Losses
P&L
+11816.7%
-$6K$703K

Credit loss provisions surged 11816.7% — management flagging significant deterioration in loan quality ahead.

Cash & Equivalents
Balance Sheet
+51.4%
$12.4M$18.8M

Cash position surged 51.4% — strong cash generation or capital raise providing significant financial cushion.

Capital Expenditure
Cash Flow
-28.9%
$2.1M$1.5M

Capex reduced 28.9% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Stockholders Equity
Balance Sheet
+17.6%
$78.3M$92.1M

Equity base grew 17.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Cash Flow
Cash Flow
+14.2%
$10.8M$12.3M

Operating cash flow grew 14.2% — strong conversion of earnings to cash, healthy business fundamentals.

LANGUAGE CHANGES
NEW — 2026-03-17
PRIOR — 2025-03-11
ADDED
All statements other than statements of historical fact could be forward-looking statements.
These forward-looking statements may not be realized due to a variety of factors, including, without limitation: the effects of future economic, business and market conditions and changes, foreign, domestic and locally, including inflation, seasonality, natural disasters such as hurricanes, and tornados and floods, epidemics or pandemics, supply chain disruptions and changes in consumer behaviors; the effects of war, other conflicts or attacks, acts of terrorism, trade restrictions, tariffs, sanctions, the value of the U.S.
Services The Bank operates its main office and 7 branches in Auburn, Opelika, Notasulga, and Valley, Alabama and a loan production office in Phenix City, Alabama.
The Bank operates ATM machines in 8 locations in its primary service area.
The Bank offers online banking, bill payment, online consumer account opening, and other electronic banking services through its Internet website, www.auburnbank.com .
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REMOVED
All statements other than statements of historical fact are statements that could be forward-looking statements.
These forward-looking statements may not be realized due to a variety of factors, including, without limitation: the effects of future economic, business and market conditions and changes, foreign, domestic and locally, including inflation, seasonality, natural disasters or climate change, such as rising sea and water levels, hurricanes and tornados, epidemics or pandemics including supply chain disruptions, inventory volatility, and changes in consumer behaviors; the effects of war or other conflicts, acts of terrorism, trade restrictions, tariffs, sanctions, the value of the U.S.
General The Company s business is conducted primarily through the Bank and its subsidiaries.
The Bank operates ATM machines in 10 locations in its primary service area.
The Bank offers online banking, bill payment and other electronic banking services through its Internet website, www.auburnbank.com .
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