Press Release: BayFirst Financial Corp. Reports Third Quarter 2025 Results, Announces Restructuring Plan Including Exit From SBA 7(a) Lending

Dow Jones
Oct 31, 2025

ST. PETERSBURG, Fla., Oct. 30, 2025 (GLOBE NEWSWIRE) -- BayFirst Financial Corp. $(BAFN)$ ("BayFirst" or "Company"), parent company of BayFirst National Bank ("Bank") today reported a net loss of $18.9 million, or $4.66 per common share and diluted common share, for the third quarter of 2025, compared to a net loss of $1.2 million, or $0.39 per common share and diluted common share, in the second quarter of 2025. The current quarter's net loss was driven by higher provision expense and $12.4 million in one-time charges, including a restructuring charge of $7.3 million, as a result of the exit from the SBA 7(a) lending business and the definitive agreement to sell SBA 7(a) loans to Banesco USA.

"Our third quarter results reflect a period of significant strategic transformation for the Company," stated Thomas G. Zernick, Chief Executive Officer. "The quarter included significant one-time items related to our restructuring efforts, all of which represent decisive steps toward a stronger future.

"As we announced earlier this year, Management and the Board initiated a comprehensive strategic review aimed at derisking our balance sheet and positioning the Company for long-term growth and enhanced shareholder value. During the third quarter, we made meaningful progress on this initiative. In September, we announced the signing of a definitive agreement to sell a portion of the Bank's SBA 7(a) loan portfolio to Banesco USA for 97% of the retained loans' balances or a net loss of $5.1 million. In conjunction with this transaction, we will be exiting the SBA 7(a) lending business entirely. We are on track to close this transaction during the fourth quarter, contingent on the federal government reopening to complete the necessary approvals. While this represents a significant shift in our business model, we believe it is the right decision to reduce risk, strengthen our balance sheet, and better focus our resources on our core strategic priorities.

"We anticipate agreeing to additional actions with the OCC during the fourth quarter, focused on credit administration, strategic planning, and capital preservation. We take our regulatory obligations very seriously and are fully committed to meeting the highest operational standards," Zernick continued. "Management has already taken significant steps to address credit quality issues, and we are dedicating substantial resources to strengthen our credit administration. This is our top priority and our team is committed to addressing the concerns outlined as quickly as possible. With the support of our Board of Directors, we have full confidence in our team to ensure these matters are resolved promptly, positioning BayFirst for improved operating results.

"Our focus remains firmly on what matters most: being the premier community bank in Tampa Bay. That means building real relationships with local individuals, families, and small businesses through reliable checking and savings accounts. These connections give us a solid, stable funding foundation while strengthening our footprint throughout Tampa Bay's dynamic market. In fact, more than 84% of our deposits are insured. This relationship-driven strategy positions us to deliver sustainable growth while maintaining the disciplined risk management and operational efficiency central to our long-term value creation.

"Though profitability has not met expectations, we are building a stronger, more resilient organization. Once restructuring is complete, we expect to return to profitability with a goal of positive return on assets of 40-70 basis points in 2026, with continued improvement in later years. Additionally, we will continue resolving problem loans and improving credit quality. With strong market opportunities and operational capabilities, we remain focused on executing our strategy and delivering long-term shareholder value," Zernick concluded.

Third Quarter 2025 Performance Review

   -- Net interest margin was 3.61% in the third quarter of 2025, a decrease of 
      45 basis points from 4.06% in the second quarter of 2025 and an increase 
      of 27 basis points from 3.34% in the third quarter of 2024. There was an 
      adjustment of $0.6 million which was the result of a one-time reversal of 
      accrued interest on loans that moved to nonaccrual status combined with 
      the recognition of unamortized premiums of $0.4 million on a single USDA 
      loan which was liquidated during the quarter. 
 
   -- The Company's government guaranteed loan team originated $47.0 million in 
      new loans during the third quarter of 2025, a decrease from $106.4 
      million of loans produced in the previous quarter, and a decrease from 
      $94.4 million of loans produced during the third quarter of 2024. In 
      August 2025, the Company discontinued its Bolt loan program, an SBA 7(a) 
      loan designed to provide small balance loans to small businesses, 
      typically used for working capital. The discontinuance of the Bolt 
      program contributed to the decrease in loan originations. Additionally, 
      on September 29, 2025, the Company announced its plan to exit the SBA 
      7(a) lending business altogether and its intent to sell a portion of the 
      SBA 7(a) loan portfolio. 
 
   -- Loans held for investment decreased by $127.1 million, or 11.3%, during 
      the third quarter of 2025 to $998.7 million and decreased $43.8 million, 
      or 4.2%, over the past year. The decrease was primarily the result of the 
      reclassification of $97.0 million of loans to held for sale, which was 
      subsequently marked to the lower of cost or market. Additionally, during 
      the quarter, the Company originated $75.0 million of loans and sold $51.9 
      million of government guaranteed loan balances. 
 
   -- Deposits increased $7.7 million, or 0.7%, during the third quarter of 
      2025 and increased $59.3 million, or 5.3%, over the past year to $1.17 
      billion. The increase in deposits during the quarter was primarily due to 
      increases in time deposit balances, partially offset by decreases in 
      noninterest-bearing account balances, interest-bearing transaction 
      account balances, and savings and money market account balances. 
 
   -- Book value and tangible book value at September 30, 2025 were $17.90 per 
      common share, a decrease from $22.30 at June 30, 2025. 

Results of Operations

Net Income (Loss)

The Company had a net loss of $18.9 million for the third quarter of 2025, compared to a net loss of $1.2 million in the second quarter of 2025 and net income of $1.1 million in the third quarter of 2024. The change in the third quarter of 2025 from the preceding quarter was primarily the result of a decrease in net interest income of $1.1 million, an increase in provision for credit losses of $3.7 million, a decrease in noninterest income of $11.8 million, and an increase in noninterest expense of $7.7 million. This was partially offset by an increase in income tax benefit of $6.6 million. The change from the third quarter of 2024 was due to an increase in provision for credit losses of $7.8 million, a decrease in noninterest income of $13.3 million, and an increase in noninterest expense of $8.2 million, partially offset by an increase in net interest income of $1.8 million and a decrease in income tax expenses of $7.4 million.

In the first nine months of 2025, the Company had a net loss of $20.5 million, a decrease from net income of $2.8 million for the first nine months of 2024. The decrease was primarily due to an increase in provision for credit losses of $12.4 million, a decrease in noninterest income of $19.7 million, and an increase in noninterest expense of $7.1 million. This was partially offset by an increase in net interest income of $7.3 million and a decrease in income tax expense of $8.6 million.

Net Interest Income and Net Interest Margin

Net interest income from continuing operations was $11.3 million in the third quarter of 2025, a decrease from $12.3 million during the second quarter of 2025, and an increase from $9.4 million during the third quarter of 2024. The net interest margin was 3.61% in the third quarter of 2025, a decrease of 45 basis points from 4.06% in the second quarter of 2025 and an increase of 27 basis points from 3.34% in the third quarter of 2024.

The decrease in net interest income from continuing operations during the third quarter of 2025, as compared to the second quarter of 2025, was mainly due to a decrease in loan interest income, including fees, of

$0.6 million which was the result of a one-time reversal of accrued interest on loans that moved to nonaccrual status combined with the recognition of unamortized premium on a single USDA loan which was liquidated during the quarter.

The increase in net interest income from continuing operations during the third quarter of 2025, as compared to the year ago quarter, was mainly due to a decrease in interest expense on deposits of $2.0 million.

Net interest income from continuing operations was $34.6 million in the first nine months of 2025, an increase from $27.4 million in the first nine months of 2024. The increase was mainly due to an increase in loan interest income, including fees, of $3.8 million and a decrease in interest expense of $3.5 million.

Noninterest Income

Noninterest income from continuing operations was a negative $1.0 million for the third quarter of 2025, which was a decrease from $10.8 million in the second quarter of 2025 and a decrease from $12.3 million in the third quarter of 2024. The decrease in the third quarter of 2025, as compared to the second quarter of 2025, was primarily the result of a decrease in gain on sale of government guaranteed loans of $3.1 million, a decrease in government guaranteed loan fair value gains of $3.3 million, and the unfavorable fair value adjustment on held for sale loans of $5.1 million. The unfavorable fair value adjustment on held for sale loans was the result of the expected sale of a portion of the SBA 7(a) loan portfolio. The decrease in the third quarter of 2025, as compared to the third quarter of 2024, was the result of a decrease in gain on sale of government guaranteed loans of $3.1 million, a decrease in fair value gains on government guaranteed loans of $4.3 million, the unfavorable fair value adjustment on held for sale loans of $5.1 million, and a decrease in government guaranteed loan packaging fees of $0.5 million.

Noninterest income from continuing operations was $18.5 million for the first nine months of 2025, which was a decrease from $38.2 million for the first nine months of 2024. The decrease was primarily the result of a decrease in gain on sale of government guaranteed loans of $3.3 million, a decrease in government guaranteed loan fair value gains of $9.1 million, the unfavorable fair value adjustment on held for sale loans of $5.1 million, and a decrease in government guaranteed loan packaging fees of $1.7 million.

Noninterest Expense

Noninterest expense from continuing operations was $25.2 million in the third quarter of 2025 compared to $17.5 million in the second quarter of 2025 and $17.1 million in the third quarter of 2024. The increase in the third quarter of 2025, as compared to the prior quarter, was primarily due to the restructure charges of $7.3 million related to the comprehensive strategic review aimed at reducing expenses and derisking the bank's balance sheet which included the exit of the SBA 7(a) business. The increase in the third quarter of 2025, as compared to the third quarter of 2024, was primarily due to the restructure charges of $7.3 million and higher loan origination and collection expenses of $1.3 million.

Noninterest expense from continuing operations was $58.6 million for the first nine months of 2025 compared to $51.4 million for the first nine months of 2024. The increase was primarily the result of the restructure charges of $7.3 million.

Balance Sheet

Assets

Total assets increased $2.1 million, or 0.2%, during the third quarter of 2025 to $1.35 billion, mainly due to an increase in cash and cash equivalents of $41.3 million, partially offset by decreases in total loans (held for investment and held for sale) of $33.1 million and an increase in allowance for credit losses on loans of $7.4 million. Compared to the end of the third quarter last year, total assets increased $100.9 million, or 8.1%, driven primarily by growth in loans (held for investment and held for sale) of $49.7 million and cash and cash equivalents of $54.2 million.

Loans

Loans held for investment decreased $127.1 million, or 11.3%, during the third quarter of 2025 and $43.8 million, or 4.2%, over the past year to $998.7 million, primarily due to the transfer of $97.0 million of loans to held for sale, which was subsequently marked to the lower of cost or market, as well as government guaranteed loan sales, partially offset by originations in both conventional community bank loans and government guaranteed loans.

Deposits

Deposits increased $7.7 million, or 0.7%, during the third quarter of 2025 and increased $59.3 million, or 5.3%, from the third quarter of 2024, ending September 30, 2025, at $1.17 billion. During the third quarter, there was an increase in time deposit balances of $53.0 million, partially offset by decreases in noninterest-bearing account balances of $3.8 million, interest-bearing transaction account balances of $27.9 million, and savings and money market account balances of $13.7 million. At September 30, 2025, approximately 84% of total deposits were insured by the FDIC. At times, the Bank has brokered time deposit and non-maturity deposit relationships available to diversify its funding sources. At September 30, 2025, June 30, 2025, and September 30, 2024, the Company had $235.9 million, $186.7 million, and $76.9 million, respectively, of brokered deposits.

Asset Quality

The Company recorded a provision for credit losses in the third quarter of $10.9 million, compared to provisions of $7.3 million for the second quarter of 2025 and $3.1 million during the third quarter of 2024.

The ratio of allowance for credit losses on loans (ACL) to total loans held for investment at amortized cost was 2.61% at September 30, 2025, 1.65% as of June 30, 2025, and 1.48% as of September 30, 2024. The ratio of ACL to total loans held for investment at amortized cost, excluding government guaranteed loan balances, was 2.78% at September 30, 2025, 1.85% as of June 30, 2025, and 1.70% as of September 30, 2024. The increase in the ACL was the result of increases in nonperforming loans and continued economic uncertainty.

Net charge-offs for the third quarter of 2025 were $3.3 million, which was a decrease from $6.8 million for the second quarter of 2025 and an increase from $2.8 million for the third quarter of 2024. Annualized net charge-offs as a percentage of average loans held for investment at amortized cost were 1.24% for the third quarter of 2025, compared to 2.60% in the second quarter of 2025 and 1.16% in the third quarter of 2024. Nonperforming assets were 1.97% of total assets as of September 30, 2025, compared to 1.79% as of June 30, 2025, and 1.38% as of September 30, 2024. Nonperforming assets, excluding government guaranteed loan balances, were 1.21% of total assets as of September 30, 2025, compared to 1.12% as of June 30, 2025, and 0.88% as of September 30, 2024.

Capital

The Bank's Tier 1 leverage ratio was 6.64% as of September 30, 2025, compared to 8.11% as of June 30, 2025, and 8.41% as of September 30, 2024. The CET 1 and Tier 1 capital ratios to risk-weighted assets were 8.44% as of September 30, 2025, compared to 9.98% as of June 30, 2025, and 10.14% as of September 30, 2024. The total capital to risk-weighted assets ratio was 9.71% as of September 30, 2025, compared to 11.23% as of June 30, 2025, and 11.39% as of September 30, 2024.

Liquidity

The Bank's overall liquidity position remains strong and stable with liquidity in excess of internal minimums as stated by policy and monitored by management and the Board. The on-balance sheet liquidity ratio at September 30, 2025 was 11.31%, as compared to 9.17% at December 31, 2024. The Bank has liquidity resources which include secured borrowings available from the Federal Home Loan Bank, the Federal Reserve, and lines of credit with other financial institutions. As of September 30, 2025, the Bank had $50.0 million of borrowings from the FHLB and no borrowings from the FRB or other financial institutions. This compared to $40.0 million of borrowings from the FHLB and no borrowings from the FRB or other financial institutions at June 30, 2025.

Recent Events

Exit from SBA 7(a) Business. BayFirst signed a definitive agreement to sell a portion of the SBA 7(a) loan portfolio to Banesco USA. In conjunction with this agreement, BayFirst will exit the SBA 7(a) lending business, and the majority of the SBA lending staff and support teams will be offered positions with Banesco USA. The transaction is expected to close in the fourth quarter of this year.

Share Repurchase Program. During the first quarter of 2025, the Company announced that its Board of Directors has adopted a share repurchase program. Under the repurchase program, the Company may repurchase up to $2.0 million of the Company's outstanding shares, over a period beginning on January 28, 2025, and continuing until the earlier of the completion of the repurchase, or December 31, 2025, or termination of the program by the Board of Directors. On October 28, 2025, the Company's Board of Directors terminated the stock repurchase program effective immediately.

Conference Call

BayFirst will host a conference call on Friday, October 31, 2025, at 9:00 a.m. ET to discuss its third quarter results. Interested parties may listen to the call live under the Investor Relations tab at www.bayfirstfinancial.com or are invited to dial (800) 549-8228 to participate in the call using Conference ID 85147. A replay of the call will be available for one year at www.bayfirstfinancial.com.

About BayFirst Financial Corp.

BayFirst Financial Corp. is a registered bank holding company based in St. Petersburg, Florida which commenced operations on September 1, 2000. Its primary source of income is derived from its wholly owned subsidiary, BayFirst National Bank, a national banking association which commenced business operations on February 12, 1999. The Bank currently operates twelve full-service banking offices throughout the Tampa Bay-Sarasota region and offers a broad range of commercial and consumer banking services to businesses and individuals. As of September 30, 2025, BayFirst Financial Corp. had $1.35 billion in total assets.

Forward-Looking Statements

In addition to the historical information contained herein, this presentation includes "forward-looking statements" within the meaning of such term in the Private Securities Litigation Reform Act of 1995. These statements are subject to many risks and uncertainties, including, but not limited to, the effects of health crises, global military hostilities, weather events, or climate change, including their effects on the economic environment, our customers and our operations, as well as any changes to federal, state or local government laws, regulations or orders in connection with them; the ability of the Company to implement its strategy and expand its banking operations; changes in interest rates and other general economic, business and political conditions, including changes in the financial markets; changes in business plans as circumstances warrant; risks related to mergers and acquisitions; changes in benchmark interest rates used to price loans and deposits, changes in tax laws, regulations and guidance; enforcement actions initiated by our regulators and their impact on our operations; and other risks detailed from time to time in filings made by the Company with the SEC, including, but not limited to those "Risk Factors" described in our most recent Form 10-K and Form 10-Q. Readers should note that the forward-looking statements included herein are not a guarantee of future events, and that actual events may differ materially from those made in or suggested by the forward-looking statements.

Forward-looking statements generally can be identified by the use of forward-looking terminology such as "will," "propose," "may," "plan," "seek," "expect," "intend," "estimate," "anticipate," "believe," "continue," or similar terminology. Any forward-looking statements presented herein are made only as of the date of this document, and the Company does not undertake any obligation to update or revise any forward-looking statements to reflect changes in assumptions, the occurrence of unanticipated events, or otherwise.

 
 
                                       BAYFIRST FINANCIAL CORP. 
                                  SELECTED FINANCIAL DATA (Unaudited) 
 
                                                At or for the three months ended 
                         ------------------------------------------------------------------------------ 
(Dollars in thousands, 
except for share data)     9/30/2025       6/30/2025       3/31/2025       12/31/2024      9/30/2024 
                         --------------  --------------  --------------  --------------  -------------- 
Net income (loss)        $  (18,902)     $   (1,237)     $     (335)     $    9,776      $    1,137 
Balance sheet data: 
Average loans held for 
 investment at 
 amortized cost           1,060,520       1,047,568       1,027,648       1,003,867         948,528 
Average total assets      1,345,553       1,324,455       1,287,618       1,273,296       1,228,040 
Average common 
 shareholders' equity        92,734          95,049          96,053          87,961          86,381 
Government guaranteed 
 loans held for sale         94,052              --              --              --             595 
Total loans held for 
 investment                 998,683       1,125,799       1,084,817       1,066,559       1,042,445 
Total loans held for 
 investment, excl gov't 
 gtd loan balances          923,390         972,942         943,979         917,075         885,444 
Allowance for credit 
 losses                      24,485          17,041          16,513          15,512          14,186 
Total assets              1,345,978       1,343,867       1,291,957       1,288,297       1,245,099 
Total deposits            1,171,457       1,163,796       1,128,267       1,143,229       1,112,196 
Common shareholders' 
 equity                      73,677          92,172          94,034          94,869          86,242 
Share data: 
Basic earnings (loss) 
 per common share        $    (4.66)     $    (0.39)     $    (0.17)     $     2.27      $     0.18 
Diluted earnings (loss) 
 per common share             (4.66)          (0.39)          (0.17)           2.11            0.18 
Dividends per common 
 share                           --            0.08            0.08            0.08            0.08 
Book value per common 
 share                        17.90           22.30           22.77           22.95           20.86 
Tangible book value per 
 common share(1)              17.90           22.30           22.77           22.95           20.86 
Performance ratios: 
Return on average 
 assets(2)                    (5.62)%         (0.37)%         (0.10)%          3.07%           0.37% 
Return on average 
 common equity(2)            (83.19)%         (6.83)%         (3.00)%         42.71%           3.48% 
Net interest margin(2)         3.61%           4.06%           3.77%           3.60%           3.34% 
Asset quality ratios: 
Net charge-offs          $    3,294      $    6,799      $    3,301      $    3,369      $    2,757 
Net charge-offs/avg 
 loans held for 
 investment at 
 amortized cost(2)             1.24%           2.60%           1.28%           1.34%           1.16% 
Nonperforming loans(3)   $   24,687      $   21,665      $   24,806      $   17,607      $   15,489 
Nonperforming loans 
 (excluding gov't gtd 
 balance)(3)             $   15,822      $   14,187      $   15,078      $   13,570      $   10,992 
Nonperforming 
 loans/total loans held 
 for investment(3)             2.63%           2.09%           2.42%           1.75%           1.62% 
Nonperforming loans 
 (excl gov't gtd 
 balance)/total loans 
 held for 
 investment(3)                 1.69%           1.37%           1.47%           1.35%           1.15% 
ACL/Total loans held 
 for investment at 
 amortized cost                2.61%           1.65%           1.61%           1.54%           1.48% 
ACL/Total loans held 
 for investment at 
 amortized cost, excl 
 government guaranteed 
 loans                         2.78%           1.85%           1.84%           1.79%           1.70% 
Other Data: 
Full-time equivalent 
 employees                      237             300             305             299             295 
Banking center offices           12              12              12              12              12 
(1) See section entitled "GAAP Reconciliation and 
 Management Explanation of Non-GAAP Financial Measures" 
 below for a reconciliation to most comparable GAAP 
 equivalent. 
(2) Annualized 
(3) Excludes loans measured at fair value 
 
 

Reconciliation and Management Explanation of Non-GAAP Financial Measures

Some of the financial measures included in this report are not measures of financial condition or performance recognized by GAAP. These non-GAAP financial measures include tangible common shareholders' equity and tangible book value per common share. Our management uses these non-GAAP financial measures in its analysis of our performance, and we believe that providing this information to financial analysts and investors allows them to evaluate capital adequacy.

The following presents the calculation of the non-GAAP financial measures.

 
                    Tangible Common Shareholders' Equity and Tangible 
                          Book Value Per Common Share (Unaudited) 
------------------------------------------------------------------------------------------ 
                                                       As of 
(Dollars in thousands,    September    June 30,     March 31,    December    September 30, 
except for share data)    30, 2025       2025         2025       31, 2024        2024 
                         -----------  -----------  -----------  -----------  ------------- 
Total shareholders' 
 equity                  $   89,728   $  108,223   $  110,085   $  110,920   $  102,293 
Less: Preferred stock 
 liquidation 
 preference                 (16,051)     (16,051)     (16,051)     (16,051)     (16,051) 
                          ---------    ---------    ---------    ---------    --------- 
Total equity available 
 to common 
 shareholders                73,677       92,172       94,034       94,869       86,242 
Less: Goodwill                   --           --           --           --           -- 
                          ---------    ---------    ---------    ---------    --------- 
Tangible common 
 shareholders' equity    $   73,677   $   92,172   $   94,034   $   94,869   $   86,242 
                          =========    =========    =========    =========    ========= 
 
Common shares 
 outstanding              4,116,913    4,134,127    4,129,027    4,132,986    4,134,059 
Tangible book value per 
 common share            $    17.90   $    22.30   $    22.77   $    22.95   $    20.86 
 
 
 
                      BAYFIRST FINANCIAL CORP. 
              CONSOLIDATED BALANCE SHEETS (Unaudited) 
 
(Dollars in thousands)        9/30/2025    6/30/2025     9/30/2024 
                             -----------  -----------  ------------- 
Assets 
   Cash and due from banks   $    5,193   $    6,142   $    4,708 
   Interest-bearing 
    deposits in banks           113,357       71,157       59,675 
                              ---------    ---------    --------- 
      Cash and cash 
       equivalents              118,550       77,299       64,383 
   Time deposits in banks         1,284        1,280        2,264 
   Investment securities 
    available for sale, at 
    fair value (amortized 
    cost $32,614, $33,410, 
    and $41,104 at 
    September 30, 2025, 
    June 30, 2025, and 
    September 30, 2024, 
    respectively)                29,857       30,256       37,984 
   Investment securities 
    held to maturity, at 
    amortized cost, net of 
    allowance for credit 
    losses of $9, $9, and 
    $13 (fair value: 
    $2,375, $2,369, and 
    $2,321 at September 30, 
    2025, June 30, 2025, 
    and September 30, 2024, 
    respectively)                 2,491        2,491        2,487 
   Nonmarketable equity 
    securities                    7,028        6,551        4,997 
   Government guaranteed 
    loans held for sale          94,052           --          595 
   Government guaranteed 
    loans held for 
    investment, at fair 
    value                        61,780       90,687       86,441 
   Loans held for 
    investment, at 
    amortized cost              936,903    1,035,112      956,004 
   Allowance for credit 
    losses on loans             (24,485)     (17,041)     (14,186) 
                              ---------    ---------    --------- 
   Net Loans held for 
    investment, at 
    amortized cost              912,418    1,018,071      941,818 
   Accrued interest 
    receivable                    8,898        9,495        8,537 
   Premises and equipment, 
    net                          31,695       32,407       38,736 
   Loan servicing rights         15,663       16,074       15,966 
   Deferred income tax 
   assets                         5,839           --           -- 
   Right-of-use operating 
    lease assets                 14,833       15,160        2,018 
   Bank owned life 
    insurance                    27,071       26,881       26,330 
   Other real estate owned          400          400           -- 
   Other assets                  14,119       16,815       12,543 
      Total assets           $1,345,978   $1,343,867   $1,245,099 
                              =========    =========    ========= 
Liabilities: 
   Noninterest-bearing 
    deposit accounts         $  105,937   $  109,698   $   95,995 
   Interest-bearing 
    transaction accounts        210,336      238,215      247,923 
   Savings and money market 
    deposit accounts            479,262      493,005      455,297 
   Time deposits                375,922      322,878      312,981 
                              ---------    ---------    --------- 
      Total deposits          1,171,457    1,163,796    1,112,196 
   FHLB borrowings               50,000       40,000       10,000 
   Subordinated debentures        5,961        5,959        5,954 
   Notes payable                  1,593        1,707        2,048 
   Accrued interest payable       1,082        1,148        1,114 
   Operating lease 
    liabilities                  13,554       13,819        2,271 
   Deferred income tax 
    liabilities                      --          895        1,488 
   Accrued expenses and 
    other liabilities            12,603        8,320        7,735 
      Total liabilities       1,256,250    1,235,644    1,142,806 
                              ---------    ---------    --------- 
Shareholders' equity: 
   Preferred stock, Series 
    A; no par value, 10,000 
    shares authorized, 
    6,395 shares issued and 
    outstanding at 
    September 30, 2025, 
    June 30, 2025, and 
    September 30, 2024; 
    aggregate liquidation 
    preference of $6,395 
    each period                   6,161        6,161        6,161 
   Preferred stock, Series 
    B; no par value, 20,000 
    shares authorized, 
    3,210 shares issued and 
    outstanding at 
    September 30, 2025, 
    June 30, 2025, and 
    September 30, 2024; 
    aggregate liquidation 
    preference of $3,210 
    each period                   3,123        3,123        3,123 
   Preferred stock, Series 
    C; no par value, 10,000 
    shares authorized, 
    6,446 shares issued and 
    outstanding at 
    September 30, 2025, 
    June 30, 2025, and 
    September 30, 2024; 
    aggregate liquidation 
    preference of $6,446 at 
    September 30, 2025, 
    June 30, 2025, and 
    September 30, 2024            6,446        6,446        6,446 
   Common stock and 
    additional paid-in 
    capital; no par value, 
    15,000,000 shares 
    authorized, 4,116,913, 
    4,134,127, and 
    4,134,059 shares issued 
    and outstanding at 
    September 30, 2025, 
    June 30, 2025, and 
    September 30, 2024, 
    respectively                 54,764       54,739       54,780 
   Accumulated other 
    comprehensive loss, 
    net                          (2,069)      (2,368)      (2,312) 
   Unearned compensation           (538)      (1,006)        (978) 
   Retained earnings             21,841       41,128       35,073 
                              ---------    ---------    --------- 
      Total shareholders' 
       equity                    89,728      108,223      102,293 
                              ---------    ---------    --------- 
Total liabilities and 
 shareholders' equity        $1,345,978   $1,343,867   $1,245,099 
                              =========    =========    ========= 
 
 
 
                               BAYFIRST FINANCIAL CORP. 
                    CONSOLIDATED STATEMENTS OF INCOME (Unaudited) 
 
                                For the Quarter Ended               Year-to-Date 
(Dollars in thousands, 
except per share data)   9/30/2025   6/30/2025    9/30/2024   9/30/2025    9/30/2024 
                         ---------  -----------  -----------  ---------  ------------- 
Interest income: 
    Loans, including 
     fees                $ 20,708    $  21,459    $   20,442  $ 61,918    $  58,084 
    Interest-bearing 
     deposits in banks 
     and other                946        1,046         1,000     2,926        2,972 
                          -------       ------       -------   -------       ------ 
  Total interest income    21,654       22,505        21,442    64,844       61,056 
Interest expense: 
    Deposits                9,576        9,282        11,609    28,289       32,272 
    Other                     798          875           384     1,928        1,411 
                          -------       ------       -------   -------       ------ 
  Total interest 
   expense                 10,374       10,157        11,993    30,217       33,683 
                          -------       ------       -------   -------       ------ 
  Net interest income      11,280       12,348         9,449    34,627       27,373 
 
Provision for credit 
 losses                    10,915        7,264         3,122    22,579       10,180 
                          -------       ------       -------   -------       ------ 
  Net interest income 
   after provision for 
   credit losses              365        5,084         6,327    12,048       17,193 
                          -------       ------       -------   -------       ------ 
Noninterest income: 
    Loan servicing 
     income, net              761          484           918     1,981        2,518 
    Gain on sale of 
     government 
     guaranteed loans, 
     net                    3,063        6,136         6,143    16,526       19,827 
    Service charges and 
     fees                     474          473           447     1,396        1,343 
    Government 
     guaranteed loans 
     fair value gain 
     (loss), net             (882)       2,442         3,416       805        9,923 
    Fair value 
     adjustment on 
     loans held for 
     sale                  (5,096)          --            --    (5,096)          -- 
    Government 
     guaranteed loan 
     packaging fees           380          577           903     1,673        3,332 
    Other noninterest 
     income                   254          683           445     1,215        1,250 
                          -------       ------       -------   -------       ------ 
      Total noninterest 
       income              (1,046)      10,795        12,272    18,500       38,193 
Noninterest Expense: 
    Salaries and 
     benefits               7,637        8,113         7,878    23,748       23,712 
    Bonus, commissions, 
     and incentives           530          262         1,141       863        3,371 
    Occupancy and 
     equipment              1,525        1,579         1,248     4,738        3,631 
    Data processing         2,049        2,078         1,789     6,172        4,996 
    Marketing and 
     business 
     development              262          403           532     1,152        1,660 
    Professional 
     services                 859          782           853     2,373        3,079 
    Loan origination 
     and collection         3,273        2,558         1,956     6,866        5,633 
    Employee recruiting 
     and development          364          462           595     1,443        1,741 
    Regulatory 
     assessments              484          352           309     1,175          870 
    Restructure charges     7,262           --            --     7,262           -- 
    Other noninterest 
     expense                  970          939           763     2,764        2,754 
                          -------       ------       -------   -------       ------ 
      Total noninterest 
       expense             25,215       17,528        17,064    58,556       51,447 
Income (loss) before 
 taxes from continuing 
 operations               (25,896)      (1,649)        1,535   (28,008)       3,939 
Income tax expense 
 (benefit) from 
 continuing operations     (6,994)        (412)          398    (7,534)       1,043 
                          -------       ------       -------   -------       ------ 
Net income (loss) from 
 continuing operations    (18,902)      (1,237)        1,137   (20,474)       2,896 
Loss from discontinued 
 operations before 
 income taxes                  --           --            --        --          (92) 
Income tax benefit from 
 discontinued 
 operations                    --           --            --        --          (23) 
                          -------       ------       -------   -------       ------ 
Net loss from 
 discontinued 
 operations                    --           --            --        --          (69) 
                          -------       ------       -------   -------       ------ 
 
Net income (loss)         (18,902)      (1,237)        1,137   (20,474)       2,827 
Preferred dividends           385          386           385     1,156        1,156 
                          -------       ------       -------   -------       ------ 
Net income available to 
 (loss attributable to) 
 common shareholders     $(19,287)   $  (1,623)   $      752  $(21,630)   $   1,671 
 
Basic earnings (loss) 
per common share: 
Continuing operations    $  (4.66)   $   (0.39)   $     0.18  $  (5.23)   $    0.42 
Discontinued operations        --           --            --        --        (0.02) 
                          -------       ------       -------   -------       ------ 
Basic earnings (loss) 
 per common share        $  (4.66)   $   (0.39)   $     0.18  $  (5.23)   $    0.40 
                          =======       ======       =======   =======       ====== 
 
Diluted earnings (loss) 
per common share: 
Continuing operations    $  (4.66)   $   (0.39)   $     0.18  $  (5.23)   $    0.42 
Discontinued operations        --           --            --        --        (0.02) 
                          -------       ------       -------   -------       ------ 
Diluted earnings (loss) 
 per common share        $  (4.66)   $   (0.39)   $     0.18  $  (5.23)   $    0.40 
                          =======       ======       =======   =======       ====== 
 
 

Loan Composition

 
(Dollars in thousands)     9/30/2025     6/30/2025    3/31/2025   12/31/2024     9/30/2024 
                         -------------  -----------  -----------  -----------  ------------- 
                          (Unaudited)   (Unaudited)  (Unaudited)                (Unaudited) 
Real estate: 
      Residential         $   364,020   $  356,559   $  339,886   $  330,870   $  321,740 
      Commercial              231,039      292,923      296,351      305,721      292,026 
      Construction and 
       land                    43,700       53,187       46,740       32,914       33,784 
Commercial and 
 industrial                   194,654      223,239      234,384      226,522      200,212 
Commercial and 
 industrial - PPP                  13          191          457          941        1,656 
Consumer and other             90,946       93,333       93,889       93,826       92,546 
                             --------    ---------    ---------    ---------    --------- 
Loans held for 
 investment, at 
 amortized cost, gross        924,372    1,019,432    1,011,707      990,794      941,964 
Deferred loan costs, 
 net                           17,096       21,118       20,521       19,499       18,060 
Discount on government 
 guaranteed loans              (7,506)      (8,780)      (8,727)      (8,306)      (7,880) 
Premium on loans 
 purchased, net                 2,941        3,342        3,415        3,739        3,860 
                             --------    ---------    ---------    ---------    --------- 
Loans held for 
 investment, at 
 amortized cost, net          936,903    1,035,112    1,026,916    1,005,726      956,004 
Government guaranteed 
 loans held for 
 investment, at fair 
 value                         61,780       90,687       57,901       60,833       86,441 
                             --------    ---------    ---------    ---------    --------- 
Total loans held for 
 investment, net          $   998,683   $1,125,799   $1,084,817   $1,066,559   $1,042,445 
                             ========    =========    =========    =========    ========= 
 
 

Nonperforming Assets (Unaudited)

 
(Dollars in thousands)    9/30/2025    6/30/2025    3/31/2025     12/31/2024     9/30/2024 
                         -----------  -----------  -----------  --------------  ----------- 
Nonperforming loans 
 (government guaranteed 
 balances), at 
 amortized cost, gross   $ 8,865      $ 7,478      $ 9,728       $   4,037      $ 4,497 
Nonperforming loans 
 (unguaranteed 
 balances), at 
 amortized cost, gross    15,822       14,187       15,078          13,570       10,992 
                          ------       ------       ------          ------       ------ 
Total nonperforming 
 loans, at amortized 
 cost, gross              24,687       21,665       24,806          17,607       15,489 
                          ------       ------       ------          ------       ------ 
Nonperforming loans 
 (government guaranteed 
 balances), at fair 
 value                        --          502          507              --           24 
Nonperforming loans 
 (unguaranteed 
 balances), at fair 
 value                     1,385        1,430        1,419           1,490        1,535 
                          ------       ------       ------          ------       ------ 
Total nonperforming 
 loans, at fair value      1,385        1,932        1,926           1,490        1,559 
                          ------       ------       ------          ------       ------ 
OREO                         400          400          132             132           -- 
Repossessed assets            32           --           36              36           94 
                          ------       ------       ------          ------       ------ 
Total nonperforming 
 assets, gross           $26,504      $23,997      $26,900       $  19,265      $17,142 
                          ======       ======       ======          ======       ====== 
Nonperforming loans as 
 a percentage of total 
 loans held for 
 investment(1)              2.63%        2.09%        2.42%           1.75%        1.62% 
Nonperforming loans 
 (excluding government 
 guaranteed balances) 
 to total loans held 
 for investment(1)          1.69%        1.37%        1.47%           1.35%        1.15% 
Nonperforming assets as 
 a percentage of total 
 assets                     1.97%        1.79%        2.08%           1.50%        1.38% 
Nonperforming assets 
 (excluding government 
 guaranteed balances) 
 to total assets            1.21%        1.12%        1.22%           1.06%        0.88% 
ACL to nonperforming 
 loans(1)                  99.18%       78.66%       66.57%          88.10%       91.59% 
ACL to nonperforming 
 loans (excluding 
 government guaranteed 
 balances)(1)             154.75%      120.12%      109.52%         114.31%      129.06% 
 

(1) Excludes loans measured at fair value

 
Contacts: 
Thomas G. Zernick                 Scott J. McKim 
Chief Executive Officer  Chief Financial Officer 
727.399.5680                        727.521.7085 
 
 

(END) Dow Jones Newswires

October 30, 2025 16:00 ET (20:00 GMT)

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