OVLYMEDIUM SIGNALFINANCIAL10-K

Oak Valley Bancorp shows strong balance sheet growth with significantly higher interest expenses reflecting the challenging rate environment for regional banks.

The 335% surge in interest expense signals meaningful pressure on net interest margins as the bank pays substantially more for deposits in the current rate environment. However, the strong 38% increase in cash position and 13% equity growth, combined with improved operating cash flow, suggests the bank is successfully navigating rate headwinds while maintaining capital strength.

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

The company demonstrates mixed but overall positive financial momentum with operating cash flow growing 12% to $28.7M and stockholders equity increasing 13% to $208M, while cash reserves surged 38% to $232M indicating strong liquidity. However, interest expense spiked 335% to $4.9M reflecting the pressured banking environment, though this was partially offset by a 93% improvement in credit loss provisions to just -$125K. The substantial increase in capital expenditures to $4.1M combined with robust cash generation suggests the bank is investing for growth while maintaining financial stability despite margin pressures.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+334.7%
$1.1M$4.9M

Interest expense surged 334.7% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
+130.9%
$1.8M$4.1M

Capital expenditure jumped 130.9% — major investment cycle underway; assess returns on deployment.

Provision for Credit Losses
P&L
+93.3%
-$1.9M-$125K

Credit loss provisions surged 93.3% — management flagging significant deterioration in loan quality ahead.

Cash & Equivalents
Balance Sheet
+37.6%
$168.8M$232.2M

Cash position surged 37.6% — strong cash generation or capital raise providing significant financial cushion.

Stockholders Equity
Balance Sheet
+13.4%
$183.4M$208.0M

Equity base grew 13.4% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Operating Cash Flow
Cash Flow
+11.8%
$25.6M$28.7M

Operating cash flow grew 11.8% — strong conversion of earnings to cash, healthy business fundamentals.

LANGUAGE CHANGES
NEW — 2026-03-25
PRIOR — 2025-03-31
ADDED
Cybersecurity and risks associated with information security are operational risks included in the Company s Enterprise Risk Management ( ERM ) Framework.
Under the ERM Framework, the Company s Information Technology department and all employees are the first line of defense ( First Line ).
Those in the First Line are each responsible for identifying and managing the information security risk associated with their activities.
The Company s IT Steering Committee is part of the independent risk oversight of information security risk along with the Company s Compliance and ERM Committees, both of which are management risk oversight committees.
As of March 13, 2026, there were 8,413,458 shares of common stock outstanding.
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REMOVED
As of December 31, 2024, there were 8,357,211 shares of common stock outstanding.
BUSINESS OF OAK VALLEY BANCORP Overview of the Business Oak Valley Bancorp.
As of December 31, 2024, the Bank s authorized legal lending limits were $32.2 million for unsecured loans plus an additional $21.5 million for specific secured loans.
The Bank s primary capital plus allowance for credit losses as of December 31, 2024 totaled $214.9 million.
As of December 31, 2024, consumer and commercial real estate loans constituted 90% of our loan portfolio, of which 97% were commercial real estate loans.
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