WSBFHIGH SIGNALFINANCIAL10-K

WSBF experienced a dramatic 268% surge in interest expense alongside a massive reversal in credit loss provisions from $6.3M expense to $4.0M benefit, signaling significant balance sheet stress and potential asset quality deterioration masking.

The explosive growth in interest expense suggests WSBF is paying substantially more to fund operations, likely due to rising rates, increased borrowing, or credit quality concerns forcing higher borrowing costs. The swing from provisioning $6.3M for credit losses to releasing $4.0M in reserves is particularly concerning as it appears to artificially boost earnings during a period of financial stress, raising questions about loan portfolio quality and reserve adequacy.

Comparing 2026-02-26 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

Despite a 268% explosion in interest expense to $49M and a 50% decline in operating cash flow, WSBF managed to report 41% higher net income primarily through a $10.3M swing in credit loss provisions from expense to benefit. Cash increased 77% to $86M, but this improvement is overshadowed by the dramatic deterioration in core operating metrics. The financial picture suggests a bank under significant stress that may be managing earnings through aggressive reserve releases while facing mounting funding costs.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+268.6%
$13.3M$49.0M

Interest expense surged 268.6% — significant debt increase or rising rates materially impacting earnings.

Provision for Credit Losses
P&L
-162.9%
$6.3M-$4.0M

Provisions reduced 162.9% — improving credit quality or reserve release boosting reported earnings.

Cash & Equivalents
Balance Sheet
+77.1%
$48.6M$86.1M

Cash position surged 77.1% — strong cash generation or capital raise providing significant financial cushion.

Operating Cash Flow
Cash Flow
-49.7%
$48.1M$24.2M

Operating cash flow fell 49.7% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+41.3%
$18.7M$26.4M

Net income grew 41.3% — bottom-line growth signals improving overall business health.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-28
ADDED
false --12-31 FY 2025 true true true true The Board of Directors, through the ITSC and CRMC, provides direction and oversight of the enterprise-wide risk management framework of the Company, including the management of risks arising from cybersecurity threats.
The Board of Directors review and approve the Information Security Policy.
The Board of Directors receives regular presentations which include updates on cybersecurity risks, including the threat environment, evolving standards, projects and initiatives, vulnerability assessments, third-party and independent reviews, technological trends and information security considerations arising with respect to the Company s peers and third parties.
The Board of Directors also receives information regarding any cybersecurity incident that meets established reporting thresholds, as well as ongoing updates regarding any such incident until it has been addressed.
The Board of Directors, through the ITSC and CRMC, provides direction and oversight of the enterprise-wide risk management framework of the Company, including the management of risks arising from cybersecurity threats.
+7 more — sign up free →
REMOVED
Includes $522,000 and $193,000 for December 31, 2024 and 2023, respectively, which are on non-accrual status.
Includes $28,000 and $171,000 for December 31, 2024 and 2023, respectively, which are on non-accrual status.
The 2021 amounts presented are calculated under the prior accounting standard.
As of February 21, 2025, 19,319,808 shares of the Registrant s Common Stock were issued and outstanding.
Market for Registrant's Common Equity, Related Stockholders Matters and Issuer Purchases of Equity Securities 39 - 40 6.
+7 more — sign up free →
MORE FINANCIAL SIGNALS
PNRGHIGHPNRG achieved exceptional profitability improvement with net income surging 2,21...
2026-04-16
BNAIHIGHBNAI underwent a dramatic reverse stock split that reduced share count by 86% wh...
2026-04-16
LAKEHIGHLAKE's financial performance deteriorated significantly with operating losses wo...
2026-04-16
NXXTHIGHNextNRG experienced massive financial deterioration with operating losses explod...
2026-04-16
ANALYZE ANY FILING FREE

See what changed in your portfolio's filings

500+ US-listed companies analyzed. Language delta, financial analysis, instant signal scoring.

Try Tracenotes free →