FBKHIGH SIGNALRISK10-K

FirstBank experienced a massive 1,241% surge in credit loss provisions alongside dramatic increases in interest expenses and aggressive share buybacks, signaling significant asset quality deterioration.

The extraordinary jump in provision for credit losses from $7.1M to $94.6M indicates management expects substantial loan defaults ahead, which is particularly concerning given the bank's rapid expansion into new markets like North Carolina and increased geographic footprint. The simultaneous 292% increase in interest expense suggests rising funding costs are pressuring margins while credit quality deteriorates.

Comparing 2026-02-26 vs 2025-02-25View on EDGAR →
FINANCIAL ANALYSIS

FirstBank showed strong balance sheet growth with assets, deposits, and equity all expanding around 24%, reflecting successful expansion efforts. However, this growth came at a steep cost with provision for credit losses exploding over 1,200% and interest expenses tripling, indicating deteriorating asset quality and compressed margins. The bank simultaneously executed massive share buybacks totaling $155.9M (up over 1,100%), which appears poorly timed given the emerging credit quality issues and suggests potential capital allocation misjudgment during a period of rising credit risk.

FINANCIAL STATEMENT CHANGES
Provision for Credit Losses
P&L
+1241.4%
$7.1M$94.6M

Credit loss provisions surged 1241.4% — management flagging significant deterioration in loan quality ahead.

Share Buybacks
Cash Flow
+1127.8%
$12.7M$155.9M

Share repurchases increased 1127.8% — management returning capital, signals confidence in intrinsic value.

Interest Expense
P&L
+292%
$69.2M$271.2M

Interest expense surged 292% — significant debt increase or rising rates materially impacting earnings.

Dividends Paid
Cash Flow
+51.3%
$14.3M$21.6M

Dividend payments increased 51.3% — management confidence in sustained cash generation.

Capital Expenditure
Cash Flow
+35.2%
$6.5M$8.8M

Capital expenditure jumped 35.2% — major investment cycle underway; assess returns on deployment.

Stockholders Equity
Balance Sheet
+24.3%
$1.6B$1.9B

Equity base grew 24.3% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Deposits
Balance Sheet
+24.1%
$11.2B$13.9B

Deposits grew 24.1% — expanding customer base or increased trust in the institution.

Total Assets
Balance Sheet
+23.9%
$13.2B$16.3B

Asset base grew 23.9% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+23.8%
$11.6B$14.4B

Liabilities increased 23.8% — monitor debt-to-equity ratio and interest coverage.

Total Debt
Balance Sheet
+20.3%
$176.8M$212.8M

Debt rose 20.3% — additional borrowing for investment or operations; monitor coverage ratios.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-25
ADDED
ACL Allowance for credit losses EVE Economic value of equity AFS Available-for-sale FASB Financial Accounting Standards Board AI Artificial intelligence FDIA Federal Deposit Insurance Act ALCO Asset Liability Management Committee FDIC Federal Deposit Insurance Corporation AML U.S.
anti-money laundering law FDM Financial difficulty modification AOCI Accumulated other comprehensive income Federal Reserve Board of Governors of the Federal Reserve System ASC Accounting Standard Codification FHLB Federal Home Loan Bank ASU Accounting Standard Update FRA Federal Reserve Act Bank FirstBank, subsidiary bank GAAP U.S.
Securities and Exchange Commission DIF Deposit Insurance Fund SOFR Secured overnight financing rate Dodd-Frank Act Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 Southern States Southern States Bancshares, Inc.
EPS Earnings per share TDFI Tennessee Department of Financial Institutions ESPP Employee Stock Purchase Plan U.S.
These forward-looking statements include, without limitation, statements regarding the Company s future plans, results, strategies, and expectations, including expectations around changing economic markets.
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REMOVED
ACL Allowance for credit losses FDIA Federal Deposit Insurance Act AFS Available-for-sale FDIC Federal Deposit Insurance Corporation AI Artificial intelligence FDM Financial difficulty modification ALCO Asset Liability Management Committee Federal Reserve Board of Governors of the Federal Reserve System AOCI Accumulated other comprehensive income FHLB Federal Home Loan Bank ASC Accounting Standard Codification FRA Federal Reserve Act ASU Accounting Standard Update GAAP U.S.
Securities and Exchange Commission EPS Earnings per share SOFR Secured overnight financing rate ESPP Employee Stock Purchase Plan TDFI Tennessee Department of Financial Institutions EVE Economic value of equity U.S.
These forward-looking statements include, without limitation, statements regarding the Company s future plans, results, strategies, and expectations, including but not limited to expectations around changing economic markets.
Our wholly-owned bank subsidiary is FirstBank which provides a comprehensive suite of commercial and consumer banking services to clients in select markets primarily in Tennessee, Kentucky, Alabama and North Georgia.
As of December 31, 2024, our footprint included 77 full-service bank branches and several other limited service banking, ATM and mortgage loan production locations serving the Tennessee metropolitan markets of Nashville, Chattanooga (including North Georgia), Knoxville, Memphis, and Jackson in addition to the metropolitan markets of Birmingham, Florence and Huntsville, Alabama and Bowling Green, Kentucky.
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