BAFNHIGH SIGNALOPERATIONAL10-K

BayFirst discontinued its national SBA 7(a) lending division in Q3 2025, fundamentally shifting from a dual-division model to a community banking focus.

This represents a strategic pivot away from BayFirst's national government guaranteed lending business, which previously served as both a revenue driver and customer acquisition tool for the Tampa Bay/Sarasota market. The elimination of this specialized division and its advanced technology platform suggests management is consolidating operations around traditional community banking services. This operational restructuring may impact the bank's ability to cross-sell and expand its customer base beyond its regional footprint.

Comparing 2026-03-27 vs 2025-03-25View on EDGAR →
FINANCIAL ANALYSIS

The financial metrics reflect the operational transition, with operating cash flow declining meaningfully from $390.5M to $285.3M year-over-year. Stockholders' equity decreased 21.1% to $87.6M, while capital expenditures dropped substantially from $1.7M to $300K, consistent with winding down the technology-intensive SBA division. The overall picture suggests a company in transition, with reduced cash generation and equity levels as it refocuses on its core regional banking operations.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
-82.2%
$1.7M$300K

Capex reduced 82.2% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
-26.9%
$390.5M$285.3M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

Stockholders Equity
Balance Sheet
-21.1%
$110.9M$87.6M

Equity decreased 21.1% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-25
ADDED
BayFirst s primary source of income is from the Bank, which serves a broad spectrum of consumers and small businesses in the Tampa Bay/Sarasota region.
As of December 31, 2025, BayFirst had consolidated total assets of $1.30 billion, total loans held for investment of $963.9 million, total deposits of $1.18 billion, and total shareholders equity of $87.6 million.
The Bank offers its products and services through its community banking centers.
In the third quarter of 2025, the Bank discontinued its SBA 7(a) lending division but continues to provide USDA loans and SBA 404 loans through the community banking centers.
The Bank has been particularly successful in penetrating the small business community.
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REMOVED
BayFirst s primary source of income is from the Bank, which serves a broad spectrum of consumers and small businesses in the Tampa Bay/Sarasota region and is supported by a national government guaranteed lend ing business.
BayFirst utilizes this national business line to provide financial support for the delivery and expansion of traditional banking services, and to serve as a specialized lead product to introduce the Bank to new customers in the Tampa Bay/Sarasota region.
As of December 31, 2024, BayFirst had consolidated total assets of $1.29 billion, total loans held for investment of $1.07 billion, total deposits of $1.14 billion, and total shareholders equity of $110.9 million.
The Bank offers its products and services through its Community Banking Division and its government guaranteed lending division.
The Bank is a government guaranteed lender with specific expertise in originating SBA 7(a) loans and USDA loans throughout the nation.
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