FXNCMEDIUM SIGNALRISK10-K

FXNC added comprehensive cybersecurity risk management disclosures detailing a new enterprise information security structure with a Chief Risk Officer reporting directly to the CEO.

The addition of detailed cybersecurity governance language suggests FXNC is either responding to new regulatory requirements or addressing heightened cyber risk concerns in the banking sector. This proactive risk management approach should be viewed positively by investors, as it demonstrates the company is taking steps to protect against increasingly costly cyber threats that have impacted other financial institutions.

Comparing 2026-03-25 vs 2025-03-31View on EDGAR →
FINANCIAL ANALYSIS

FXNC delivered solid financial performance with net interest income growing notably by 30.4% to $99.5 million, likely benefiting from higher interest rates and loan growth. Stockholders' equity increased modestly by 11.8% to $186.2 million, indicating healthy capital accumulation. The financial metrics suggest a regional bank executing well in a favorable rate environment while maintaining strong capital ratios.

FINANCIAL STATEMENT CHANGES
Net Interest Income
P&L
+30.4%
$76.3M$99.5M

Net interest income grew 30.4% — benefiting from rate environment or loan book expansion.

Stockholders Equity
Balance Sheet
+11.8%
$166.5M$186.2M

Equity base grew 11.8% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-03-25
PRIOR — 2025-03-31
ADDED
fxnc20251231_10k.htm 0000719402 FIRST NATIONAL CORP /VA/ false --12-31 FY 2025 The Company's risk management program is designed to identify, assess, and mitigate risks across various aspects of our Company, including financial, operational, regulatory, reputational, and legal.
Cybersecurity is a critical component of this program, given the increasing reliance on technology and potential of cyber threats.
The Chief Risk Officer is primarily responsible for this cybersecurity component and is a key member of the risk management organization, reporting directly to the Chief Executive Officer and, as discussed below, periodically to the Audit Committee of the Board of Directors.
true true true false The Chief Risk Officer is accountable for managing our enterprise information security department and delivering our information security program.
The responsibilities of this department include cybersecurity risk assessment, defense operations, incident response, vulnerability assessment, threat intelligence, identity access governance, third-party risk management, and business resilience.
The foregoing responsibilities are covered on a day-to-day basis by a first line of defense function, and our second line of defense function, including the Information Security Officer, provides guidance, oversight, monitoring and challenge of the first line s activities.
The second line of defense function is separated from the first line of defense function through organizational structure and ultimately reports directly to the Chief Risk Officer.
The department, as a whole, consists of information security professionals with varying degrees of education and experience.
Individuals within the department are generally subject to professional education and certification requirements.
In particular, our Chief Risk Officer has substantial relevant expertise and formal training in the areas of information security and cybersecurity risk management.
REMOVED
Building and lease acquisition-related fair value adjustments amortization is included in "Occupancy expenses" in the "Noninterest expense" section of the Company s Consolidated Statements of Income.
Core deposit and other intangible premium amortization is included in "Amortization expense" in the "Noninterest expense" section of the Company s Consolidated Statements of Income.
Includes the net impact of Touchstone s accretion adjustments of $394 thousand and $1.6 million for the twelve months ended December 31, 2024 and 2023.
For the twelve months ended December 31, 2024, and 2023, excludes merger-related costs associated with the acquisition of Touchstone as noted below.
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and "emerging growth company" in Rule 12b-2 of the Exchange Act.
The number of outstan ding shares of common stock as of March 21, 2025 was 8,986,696 .
These forward-looking statements are subject to significant uncertainties because they are based upon or are affected by factors including: general business conditions, as well as conditions within the financial markets; general economic conditions, including unemployment levels, inflation and slowdowns in economic growth; the ability of the Company and the Bank to realize the anticipated benefits of the Touchstone Bankshares, Inc.
Department of the Treasury and the Federal Reserve Board, and the effect of those policies on interest rates and business in the Company's markets; changes in interest rates could have a negative impact on the value of the Company s securities portfolio and its net interest income and an unfavorable impact on the Company s customers ability to repay loans; geopolitical conditions, including acts or threats of terrorism, international hostilities, or actions taken by the U.S.
and abroad; and other factors identified in Item 1A, Risk Factors , below.
Shen-Valley Land Holdings, LLC Bank of Fincastle Services, Inc.
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