COSOMEDIUM SIGNALFINANCIAL10-Q

CoastalSouth Bancshares reported strong profitability growth with net income surging 61.2% to $17.8M, though operating cash flow deteriorated significantly to -$22.3M.

The substantial increase in net interest income (+53.2%) and overall profitability suggests effective balance sheet management and potentially rising interest rates benefiting the bank's spread. However, the worsening operating cash flow raises questions about the sustainability of earnings quality and working capital management that investors should monitor closely.

Comparing 2025-11-07 vs 2025-08-11View on EDGAR →
FINANCIAL ANALYSIS

CoastalSouth demonstrated strong top-line growth with net interest income jumping 53.2% to $94.7M and net income rising 61.2% to $17.8M, indicating robust core banking performance. However, operating cash flow deteriorated by 32.6% to -$22.3M, suggesting potential timing differences or asset quality issues that merit attention. The 19.6% increase in stockholders' equity to $250.4M provides a solid capital foundation, though the disconnect between strong earnings and negative operating cash flow warrants careful monitoring of earnings quality.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+61.2%
$11.0M$17.8M

Net income grew 61.2% — bottom-line growth signals improving overall business health.

Net Interest Income
P&L
+53.2%
$61.8M$94.7M

Net interest income grew 53.2% — benefiting from rate environment or loan book expansion.

Revenue
P&L
+47.2%
$984K$1.4M

Strong top-line growth of 47.2% — accelerating demand or successful expansion into new markets.

Capital Expenditure
Cash Flow
+37.7%
$1.1M$1.5M

Capital expenditure jumped 37.7% — major investment cycle underway; assess returns on deployment.

Operating Cash Flow
Cash Flow
-32.6%
-$16.8M-$22.3M

Operating cash flow fell 32.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
+19.6%
$209.4M$250.4M

Equity base grew 19.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2025-11-07
PRIOR — 2025-08-11
ADDED
10,449 8,098 Non-voting common stock, $ 1.00 par value, 10,000,000 shares authorized, 1,530,029 and 2,172,029 shares issued and outstanding at September 30, 2025 and December 31, 2024, respectively 1,530 2,172 Capital surplus 189,654 158,755 Retained earnings 59,750 41,994 Accumulated other comprehensive loss ( 10,945 ) ( 15,787 ) Total shareholders' equity 250,438 195,232 Total liabilities and shareholders' equity $ 2,255,389 $ 2,098,712 The accompanying notes are an integral part of these consolidated financial statements.
Accounting Pronouncements Not Yet Adopted In September 2025, the Financial Accounting Standards Board ("FASB") issued ASU 2025-06, Intangibles Goodwill and Other Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software .
This Update modernizes the accounting for software costs that are accounted for under Subtopic 350-40, Intangibles Goodwill and Other Internal-Use Software (referred to as internal-use software ).
The Update changes the cost capitalization threshold by: (a) eliminating accounting 6 CoastalSouth Bancshares, Inc.
and Subsidiary Notes to Consolidated Financial Statements (unaudited) - Continued consideration of software project development stages; cost capitalization would begin when (i) management has authorized and committed to funding the project and (ii) it is probable the project will be completed and the software used to perform its intended function (the probable-to-complete threshold); and (b) enhancing the guidance around the probable-to-complete threshold.
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REMOVED
8,107 8,098 Non-voting common stock, $ 1.00 par value, 10,000,000 shares authorized, 2,172,029 shares issued and outstanding at June 30, 2025 and December 31, 2024 2,172 2,172 Capital surplus 159,267 158,755 Retained earnings 53,009 41,994 Accumulated other comprehensive loss ( 13,190 ) ( 15,787 ) Total shareholders' equity 209,365 195,232 Total liabilities and shareholders' equity $ 2,221,245 $ 2,098,712 The accompanying notes are an integral part of these consolidated financial statements.
Accounting Pronouncements Not Yet Adopted In December 2023, the Financial Accounting Standards Board ("FASB") issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures .
These new enhancements are meant to better (1) understand an entity s exposure to potential changes in jurisdictional tax legislation and the ensuing risks and opportunities, (2) assess income tax information that affects cash flow forecasts and capital allocation decisions, and (3) identify potential opportunities to 6 CoastalSouth Bancshares, Inc.
and Subsidiary Notes to Consolidated Financial Statements (unaudited) - Continued increase future cash flows.
Treasuries $ 5,993 $ - $ - $ 249 $ 5,744 Municipal obligations 62,163 - 18 8,293 53,888 Mortgage-backed securities 191,256 - 568 11,880 179,944 Asset-backed securities 33,608 - 222 186 33,644 Corporate debt securities 59,330 - 906 1,696 58,540 Total securities available-for-sale $ 352,350 $ - $ 1,714 $ 22,304 $ 331,760 December 31, 2024 (In thousands of dollars) Amortized Cost Allowance for Credit Losses Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value U.S.
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