BOTJMEDIUM SIGNALFINANCIAL10-K

Bank of the James Financial experienced a dramatic 347% surge in interest expense while maintaining profitability and strengthening its balance sheet position.

The massive increase in interest expense likely reflects the impact of rising interest rates on the bank's funding costs, yet management successfully maintained profitability growth, suggesting effective interest rate management and loan portfolio performance. The strengthened balance sheet with increased cash reserves and equity provides a solid foundation to navigate the challenging interest rate environment.

Comparing 2026-03-27 vs 2025-03-26View on EDGAR →
FINANCIAL ANALYSIS

Bank of the James Financial demonstrated resilient financial performance despite a 347% spike in interest expense, with net income still growing 13.6% and operating cash flow surging 37% to $11.7M. The company strengthened its balance sheet significantly with cash increasing 36% to $50.3M and stockholders equity growing 23% to $80M, while reducing capital expenditures by 54%. This financial profile suggests a bank successfully managing through rising interest rate pressures while building cash reserves and maintaining profitability growth.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+347.5%
$2.1M$9.6M

Interest expense surged 347.5% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
-54.3%
$2.5M$1.2M

Capex reduced 54.3% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Operating Cash Flow
Cash Flow
+37%
$8.5M$11.7M

Operating cash flow surged 37% — exceptional cash generation, highest quality earnings signal.

Cash & Equivalents
Balance Sheet
+35.9%
$37.0M$50.3M

Cash position surged 35.9% — strong cash generation or capital raise providing significant financial cushion.

Share Buybacks
Cash Flow
-28.9%
$1.4M$997K

Buyback activity reduced 28.9% — capital being redeployed elsewhere or cash conservation underway.

Stockholders Equity
Balance Sheet
+23.4%
$64.9M$80.0M

Equity base grew 23.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Net Income
P&L
+13.6%
$7.9M$9.0M

Net income grew 13.6% — bottom-line growth signals improving overall business health.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-26
ADDED
( Financial or the Company ) is a bank holding company headquartered in Lynchburg, Virginia.
Financial was incorporated on October 3, 2003 to serve as the bank holding company for Bank of the James (the Bank or Bank of the James ) and acquired all of the outstanding shares of the Bank in a statutory share exchange on a one-for-one basis effective January 1, 2004.
The Bank engages in general retail and commercial banking activities.
The operating results of these activities have not materially impacted the Company s financial performance and are not considered principal activities.
(a non-operating subsidiary), and PWW are Financial s only subsidiaries and primary assets.
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REMOVED
( Financial or the Company ) is a bank holding company with its headquarters in Lynchburg, Virginia.
Financial was incorporated at the direction of Bank of the James (the Bank or Bank of the James ) on October 3, 2003 to serve as a bank holding company of the Bank.
Financial acquired all of the shares of the Bank in a statutory share exchange on a one-for-one basis on January 1, 2004.
The Bank was organized to engage in general retail and commercial banking business.
The Bank also maintains a website at www.bankofthejames.bank.
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