FSBWHIGH SIGNALRISK10-K

FSBW shows severe deterioration in credit quality with provision for credit losses exploding over 1,100% while interest expenses tripled, indicating significant asset quality and funding cost pressures.

The massive increase in credit loss provisions signals either rapid loan growth into riskier segments or serious deterioration in existing loan quality, both concerning for a financial institution. The simultaneous tripling of interest expense alongside a 339% increase in total debt suggests the bank is experiencing funding pressures and potentially taking on expensive wholesale funding to support operations.

Comparing 2026-03-13 vs 2025-03-17View on EDGAR →
FINANCIAL ANALYSIS

FSBW's financial profile shows classic signs of banking stress with provision for credit losses skyrocketing 1,143% and interest expense tripling, while the bank dramatically increased its debt burden by 339% and ramped up capital expenditures over 1,000%. Despite strong operating cash flow growth of 42%, the combination of deteriorating asset quality, exploding funding costs, and aggressive debt accumulation creates a concerning picture of a bank potentially facing significant credit and liquidity pressures. The modest 44% revenue growth cannot offset the magnitude of expense increases, suggesting compressed margins and stressed profitability ahead.

FINANCIAL STATEMENT CHANGES
Capital Expenditure
Cash Flow
+1146.1%
$1.6M$20.4M

Capital expenditure jumped 1146.1% — major investment cycle underway; assess returns on deployment.

Provision for Credit Losses
P&L
+1143.4%
$500K$6.2M

Credit loss provisions surged 1143.4% — management flagging significant deterioration in loan quality ahead.

Share Buybacks
Cash Flow
+515%
$2.5M$15.4M

Share repurchases increased 515% — management returning capital, signals confidence in intrinsic value.

Total Debt
Balance Sheet
+338.6%
$42.5M$186.5M

Debt increased 338.6% — substantial leverage increase; assess whether deployed for growth or covering losses.

Interest Expense
P&L
+204.5%
$14.4M$43.9M

Interest expense surged 204.5% — significant debt increase or rising rates materially impacting earnings.

Dividends Paid
Cash Flow
+54.2%
$4.6M$7.1M

Dividend payments increased 54.2% — management confidence in sustained cash generation.

Revenue
P&L
+44.8%
$3.2M$4.6M

Strong top-line growth of 44.8% — accelerating demand or successful expansion into new markets.

Operating Cash Flow
Cash Flow
+42.3%
$50.8M$72.3M

Operating cash flow surged 42.3% — exceptional cash generation, highest quality earnings signal.

Total Deposits
Balance Sheet
+14.3%
$2.3B$2.7B

Deposits grew 14.3% — expanding customer base or increased trust in the institution.

Cash & Equivalents
Balance Sheet
-10.8%
$31.6M$28.2M

Cash decreased 10.8% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2026-03-13
PRIOR — 2025-03-17
ADDED
false --12-31 FY 2025 The Information Security Program is based on regulation and guidance established by agencies, including but not limited to, the Federal Financial Institutions Counsel ( FFIEC ) and the FDIC.
The Information Security Program begins with risk assessment.
At least annually, the Company s Information Security team completes an information security risk assessment in accordance with regulatory guidance.
While cyber threats are included in the overall information security risk assessment, a targeted cybersecurity risk assessment is also completed, utilizing the FFIEC Cybersecurity Assessment Tool ( FFIEC CAT ).
The FFIEC CAT specifically assesses the maturity and effectiveness of the Bank s cybersecurity programs.
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REMOVED
At December 31, 2024, the amortized cost basis of the closed portfolios used in these hedging relationships was $189.0 million; the cumulative basis adjustments associated with these hedging relationships was $4.3 million; and the amounts of the designated hedged items was $60.0 million.
At December 31, 2023, the amortized cost basis of the closed portfolios used in these hedging relationships was $236.7 million; the cumulative basis adjustments associated with these hedging relationships was $3.2 million; and the amounts of the designated hedged items was $60.0 million.
Relating to items held at end of period included in other comprehensive income (loss).
The fair value of time deposits was calculated using a discounted cash flow analysis that calculated the present value of the projected cash flows from the portfolio versus the present value of a similar portfolio with a similar maturity profile at current market rates.
This adjustment represents a difference in interest rates from the time deposits acquired and the estimated wholesale funding rates used in the application of fair value accounting.
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