FSEAHIGH SIGNALFINANCIAL10-K

FSEA experienced a dramatic 420% surge in interest expense while net losses deepened significantly, indicating severe pressure on the bank's cost of funds and profitability.

The quintupling of interest expense from $1.7M to $9.1M suggests FSEA faced intense deposit competition or funding pressures during 2025, likely driven by rising interest rates or deposit flight. The widening net loss despite improved operating cash flow indicates fundamental profitability challenges that could threaten the bank's capital adequacy and future viability if the trend continues.

Comparing 2026-03-20 vs 2025-03-21View on EDGAR →
FINANCIAL ANALYSIS

FSEA's financial performance deteriorated markedly in 2025, with interest expense exploding 420% to $9.1M while net losses deepened 65% to $845K, reflecting severe margin compression typical of banks struggling with funding costs. However, the company showed operational improvement with operating cash flow swinging positive to $449K from negative $2.9M, and reduced capital expenditures by 67% to $120K, suggesting management is taking steps to preserve cash. The overall picture reveals a bank under significant interest rate pressure but potentially stabilizing operationally, though the dramatic interest expense increase raises concerns about sustainable profitability.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+419.7%
$1.7M$9.1M

Interest expense surged 419.7% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
+115.2%
-$2.9M$449K

Operating cash flow surged 115.2% — exceptional cash generation, highest quality earnings signal.

Capital Expenditure
Cash Flow
-67.4%
$368K$120K

Capex reduced 67.4% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Net Income
P&L
-64.7%
-$513K-$845K

Net income declined 64.7% — review whether driven by operations, interest costs, or non-recurring items.

LANGUAGE CHANGES
NEW — 2026-03-20
PRIOR — 2025-03-21
ADDED
As of June 30, 2025, the aggregate market value of the voting and non-voting common equity held by non-affiliates of the Registrant was $ 48.8 million.
As of March 16, 2026, there were 4,694,149 outstanding shares of the Registrant's common stock.
At December 31, 2025, the Company had total consolidated assets of $599.3 million, loans of $419.5 million, deposits of $470.8 million and stockholders equity of $63.5 million.
Assets under management totaled approximately $153.5 million and $141.5 million at December 31, 2025 and 2024, respectively.
As of December 31, 2025 and 2024, approximately $28.0 million and $28.7 million of purchased client accounts are included in total assets under management, respectively.
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REMOVED
As of June 30, 2024, the aggregate market value of the voting and non-voting common equity held by non-affiliates of the Registrant was $ 41.0 million.
As of March 17, 2025, there were 4,730,753 outstanding shares of the Registrant's common stock.
At December 31, 2024, the Company had total consolidated assets of $580.8 million, loans of $439.0 million, deposits of $454.2 million and stockholders equity of $62.1 million.
Assets under management totaled approximately $141.5 million and $123.5 million at December 31, 2024 and 2023, respectively.
As of December 31, 2024 and 2023, approximately $28.7 million and $25.7 million of purchased client accounts are included in total assets under management, respectively.
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