FISIHIGH SIGNALFINANCIAL10-K

FISI achieved a dramatic turnaround from a $41.6M net loss to $74.9M profit despite interest expenses surging 319% and operating cash flow plummeting 76%.

The company's ability to generate substantial profits while managing significantly higher borrowing costs demonstrates operational resilience, but the collapse in operating cash flow raises questions about cash generation sustainability. The massive increase in share buybacks to $11.4M alongside improved profitability suggests management confidence, though the disconnect between earnings and operating cash flow warrants close monitoring.

Comparing 2026-03-09 vs 2025-03-12View on EDGAR →
FINANCIAL ANALYSIS

FISI delivered a remarkable financial transformation with net income swinging from negative $41.6M to positive $74.9M, while simultaneously managing a 319% spike in interest expenses and 55% increase in total debt. However, the 76% decline in operating cash flow to just $18.8M creates a concerning disconnect between reported profitability and actual cash generation. The company strengthened its balance sheet with 10.5% growth in stockholders' equity and increased cash reserves, while aggressively returning capital through $11.4M in share buybacks, suggesting management's confidence in the turnaround despite operational cash flow challenges.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
+2580.5%
$426K$11.4M

Share repurchases increased 2580.5% — management returning capital, signals confidence in intrinsic value.

Interest Expense
P&L
+319.1%
$28.7M$120.4M

Interest expense surged 319.1% — significant debt increase or rising rates materially impacting earnings.

Net Income
P&L
+279.8%
-$41.6M$74.9M

Net income grew 279.8% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-75.6%
$77.1M$18.8M

Operating cash flow fell 75.6% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Debt
Balance Sheet
+55.1%
$124.8M$193.7M

Debt increased 55.1% — substantial leverage increase; assess whether deployed for growth or covering losses.

Cash & Equivalents
Balance Sheet
+24.5%
$87.3M$108.8M

Cash grew 24.5% — improving liquidity position supports investment and shareholder returns.

Stockholders Equity
Balance Sheet
+10.5%
$569.0M$628.9M

Equity base grew 10.5% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-03-09
PRIOR — 2025-03-12
ADDED
As of February 27, 2026 , there were outstanding, exclusive of treasury shares, 19,634,210 shares of the registrant s common stock.
While federal law continues to classify cannabis as illegal, the risk of strict federal enforcement remains uncertain.
Any significant change in federal enforcement posture could affect our ability to continue services these customers and could increase our legal, regulatory, or compliance-related obligations.
As of December 31, 2025, the consolidated financial statements include the accounts of the Parent, the Bank, and Courier Capital.
At December 31, 2025, the Company had consolidated total assets of $6.27 billion, deposits of $5.21 billion and shareholders equity of $628.9 million and the Bank represented 99%, and Courier Capital represented less than 1% of the consolidated assets of the Company.
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REMOVED
As of February 28, 2025 , there were outstanding, exclusive of treasury shares, 20,077,893 shares of the registrant s common stock.
Prior to April 1, 2024, the Parent also owned SDN Insurance Agency, LLC, referred to as SDN, which sold various premium-based insurance policies on a commission basis to commercial and consumer customers.
On April 1, 2024, the Company announced and closed the sale of the assets of SDN to NFP Property Casualty Services, Inc., a subsidiary of NFP Corp.
Following the sale of the assets of SDN, the Company changed the name of the entity to Five Star Advisors LLC and expects to utilize it to serve as a conduit to refer insurance business to NFP.
At December 31, 2024, the Company had consolidated total assets of $6.12 billion, deposits of $5.10 billion and shareholders equity of $569.0 million and the Bank represented 99%, and Courier Capital represented less than 1%, of the consolidated assets of the Company.
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