VABKHIGH SIGNALFINANCIAL10-K

Interest expense exploded 560% from $3.2M to $21.0M, indicating severe margin compression despite net income growth.

The massive increase in interest expense signals VABK is paying dramatically more for deposits and funding, likely due to rising rates and competitive pressure for deposits. While net income still grew 13.5%, this interest expense surge represents a fundamental deterioration in the bank's cost structure that could quickly erode profitability if rates remain elevated or deposit competition intensifies.

Comparing 2026-03-27 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

VABK shows mixed financial performance with strong operating cash flow growth (+39.5%) and solid net income gains (+13.5%), but these positives are overshadowed by the explosive 560% increase in interest expense that signals severe funding cost pressures. The company reduced share buybacks by 56% and lowered credit loss provisions by 38%, suggesting management is conserving capital while credit conditions remain stable. Despite the interest expense headwinds, stockholders' equity grew a healthy 14.9%, indicating the bank maintained capital strength even as its funding costs surged.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+560.2%
$3.2M$21.0M

Interest expense surged 560.2% — significant debt increase or rising rates materially impacting earnings.

Share Buybacks
Cash Flow
-55.6%
$1.3M$559K

Buyback activity reduced 55.6% — capital being redeployed elsewhere or cash conservation underway.

Operating Cash Flow
Cash Flow
+39.5%
$15.3M$21.3M

Operating cash flow surged 39.5% — exceptional cash generation, highest quality earnings signal.

Provision for Credit Losses
P&L
-37.5%
$1.6M$1.0M

Provisions reduced 37.5% — improving credit quality or reserve release boosting reported earnings.

Capital Expenditure
Cash Flow
-20.6%
$733K$582K

Capex reduced 20.6% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Stockholders Equity
Balance Sheet
+14.9%
$160.3M$184.2M

Equity base grew 14.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Net Income
P&L
+13.5%
$17.0M$19.3M

Net income grew 13.5% — bottom-line growth signals improving overall business health.

LANGUAGE CHANGES
NEW — 2026-03-27
PRIOR — 2025-03-28
ADDED
The Bank also offers short-to long-term commercial, real estate and consumer loans.
The Company strives to ensure that its constituents, including its shareholders, 8 customers, Board of Directors ("Board"), executive management and high performing employees, believe in it as well.
At December 31, 2025, the Company had 140 full-time employees and 8 part-time employees.
At December 31, 2025, women represented 75% of the Company's employees and racial and ethnic minorities represented 22% of the Company's employees.
The scope of the laws and regulations, and the intensity of the supervision to which the Company and its subsidiaries are subject, have increased in recent years, initially in response to the 2008 financial crisis, and more recently in light of other factors, including continued turmoil and stress in the financial markets, technological factors and market changes.
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REMOVED
Securities and Exchange Commission Securities Act - Securities Act of 1933, as amended SOFR - Secured Overnight Funding Rate TDR - Troubled debt restructuring TFB - The Fauquier Bank Topic 606 - ASU No.
References to the Company s subsidiaries in this document include both the Bank and Masonry Capital.
The Bank also offers short- to long-term commercial, real estate and consumer loans.
The Company strives to ensure that its constituents, including its shareholders, customers, board, executive management and high performing employees, believe in it as well.
At December 31, 2024, the Company had 146 full-time equivalent employees, of which 9 were part-time employees.
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