Press Release: FFB Bancorp Announces First Quarter 2026 Results:

Dow Jones
Apr 17

FRESNO, Calif., April 16, 2026 (GLOBE NEWSWIRE) -- FFB Bancorp (the "Company") (OTCQX: FFBB), the parent company of FFB Bank (the "Bank"), today reported net income of $4.59 million, or $1.53 per diluted share, for the first quarter of 2026, compared to $3.21 million, or $1.07 per diluted share, for the fourth quarter of 2025, and $8.10 million, or $2.55 per diluted share, for the first quarter of 2025. All results are unaudited.

First Quarter 2026 Summary: As of, or for the quarter ended March 31, 2026, compared to the quarters ended December 31, 2025, and March 31, 2025, respectively:

   -- Total portfolio of loans increased 1% to $1.21 billion from the previous 
      quarter and increased 11% when compared to the same quarter for the prior 
      year. 
 
   -- Provision for credit loss expense decreased 80% to $776,000 from the 
      previous quarter and decreased 33% when compared to the same quarter of 
      the prior year. 
 
   -- Total deposits remained stable from the previous quarter at $1.34 billion 
      and increased 2% when compared to the same quarter of the prior year. 
 
   -- Net interest margin increased 5 basis points to 4.89% from the previous 
      quarter and decreased 46 basis points when compared to the same quarter 
      of the prior year. 
 
   -- Operating revenue (net interest income, before the provision for credit 
      losses, plus non-interest income) decreased 2% to $22.91 million from the 
      previous quarter and decreased 20% when compared to the same quarter of 
      the prior year. 
 
   -- Total assets decreased 1% to $1.57 billion from the previous quarter and 
      increased 1% when compared to the same quarter of the prior year. 
 
   -- Shareholder equity decreased 1% to $182.84 million from the previous 
      quarter and increased 5% when compared to the same quarter for the prior 
      year. 
 
   -- Redeemed in full $28.3 million principal amount of subordinated 
      debentures. 
 
   -- Book value per common share increased to $61.85, from $61.64 in the 
      previous quarter, and increased 11% from $55.52 the same quarter of the 
      prior year. 
 
   -- Return on average equity ("ROAE") was 9.93%. 
 
   -- Return on average assets ("ROAA") was 1.19%. 
 
   -- The Company's tangible common equity ratio was 11.62%, while the Bank's 
      regulatory leverage capital ratio was 12.73%, and the total risk-based 
      capital ratio was 17.27% at March 31, 2026. 

"During the quarter, we struggled to match our core low-cost deposit growth to our strong loan production. Our key performance ratios remain well below our expectations and the team is focused on right sizing these key metrics over the coming quarters," said Steve Miller, President & CEO. "I am confident in our business model, which uses a light footprint supported by technology to deliver a high-touch relationship model. On my monthly visits to our regions, our core SMB customers and prospects still share that larger banks have abandoned this space or bank M&A is causing them to look for a new partner. We continue to listen to our customers by delivering new products. The successful launch of our FX payments product contributed incremental deposit fee revenue during the quarter and our new small business lending platform, currently in beta testing stage, has already generated $730,000 in new loan production. We expect this efficient loan product to be a great tool to support our client acquisition strategy for small business customers needing timely financing in the $100,000 - $250,000 range."

Update on Stock Repurchase Program:

On January 26, 2026, the Company announced that it had authorized a plan to utilize up to $15.0 million of capital to repurchase shares of the Company's common stock. As of March 31, 2026, the Company had repurchased 62,767 shares, at an average price of $85.78, totaling $5.38 million. This represented approximately 2.73% of total shareholders' equity at March 31, 2026.

Under the terms of the repurchase plan, the Company may repurchase shares of the Company's common stock from time to time, through December 31, 2026, in open market purchases or privately negotiated transactions. Repurchases under the plan may also be made pursuant to a trading plan under Securities and Exchange Commission Rule 10b5-1 under the Securities Exchange Act of 1934, which would permit shares to be repurchased by the Company when the Company might otherwise be precluded from doing so because of self-imposed trading blackout periods or other regulatory restrictions. The timing, manner, price and exact amount of any repurchases by the Company will be determined at the Company's discretion and depend on various factors including the performance of the Company's stock price, general market and economic conditions, applicable legal and regulatory requirements, availability of funds, and other relevant factors. Through December 31, 2026, the repurchase plan may be discontinued, suspended or restarted at any time.

Results of Operations

Quarter ended March 31, 2026:

Operating revenue, consisting of net interest income before the provision for credit losses and non-interest income, decreased 2% to $22.91 million for the first quarter of 2026, compared to $23.34 million for the fourth quarter of 2025, and decreased 20% compared to $28.48 million for the first quarter a year ago. The decrease in operating revenue for the first quarter of 2026 was primarily the result of a decrease in gain on sale of loans and investment income.

Net interest income, before the provision for credit losses, decreased $259,000 to $17.82 million for the first quarter of 2026, from $18.08 million recorded in the last quarter, and decreased 6% when compared to $18.90 million recorded in the same quarter a year ago. The Company's net interest margin ("NIM") increased 5 basis points to 4.89% for the first quarter of 2026, compared to 4.86% for the prior quarter, and decreased by 46 basis points from 5.35% for the first quarter of 2025. "NIM increased from the prior quarter primarily driven by the yield on earnings assets outpacing the rise in funding costs. The improvement was driven primarily by continued repricing and growth within the loan portfolio," said Bhavneet Gill, EVP & Chief Financial Officer.

The yield on earning assets was 6.11% for the first quarter of 2026, compared to 6.02% for the previous quarter, and 6.31% for the first quarter a year ago. The cost to fund earning assets increased to 1.22% for the first quarter of 2026 compared to 1.17% for the previous quarter, and 0.96% for the same quarter a year earlier. Included in interest expense for the quarter was $281,000 in long-term debt expense on subordinated debentures that were subsequently redeemed mid-quarter. The increase in the cost to fund earnings assets was primarily the result of an increased reliance on wholesale funding due to the bank achieving strong loan production over the last few quarters, but lagging behind its planned core deposit growth. Wholesale funding carried a weighted average rate of 4.01% and 4.02% for the first quarter of 2026 and fourth quarter of 2025, respectively. Management expects deposits for Bank customers and ISO partners to increase over the remainder of the year, which would allow a reduction in reliance on wholesale funding.

Total non-interest income was $5.09 million for the first quarter of 2026, compared to $5.25 million for the previous quarter, and $9.58 million for the first quarter of 2025. The decrease in non-interest income, compared to the fourth quarter of 2025, was primarily driven by a decrease in gain on sale of loans revenue. There was a $941,000 gain on the sale of loans during the first quarter of 2026, compared to a gain on the sale of loans of $1.16 million in the previous quarter, and a gain on the sale of loans of $261,000 during the first quarter 2025. There was a $55,000 gain on the sale of investments recorded during the first quarter of 2026, compared to a $6,000 loss recorded during the previous quarter. The gain on the sale of loans during the quarter was the result of $6.52 million in SBA loan sales and $15.25 million in multifamily loan sales that were completed during the quarter. These sales contributed $194,000 and $238,000 in gain respectively.

Merchant services revenue decreased 68% to $2.50 million for the first quarter of 2026, compared to $7.86 million from the first quarter of 2025. The decrease over prior year was attributed to planned ISO partner exits during 2025 and lower gross volume and revenue related to FFB Payments. Merchant services revenue decreased 6% from $2.65 million when compared to the fourth quarter of 2025, primarily as a result of the reduction in ISO partner sponsorship volumes and the reduction in FFB Payments revenue due to repricing.

 
             Merchant ISO Processing Volumes (in thousands) 
Source         Q1 2026     Q4 2025     Q3 2025     Q2 2025     Q1 2025 
------------  ----------  ----------  ----------  ----------  ---------- 
ISO Partner 
 Sponsorship  $2,477,113  $2,773,101  $3,099,287  $5,347,695  $5,007,998 
FFB 
 Payments- 
 Sub-ISO 
 Merchants        28,520      21,679      19,023      20,766      21,551 
FFB 
 Payments- 
 Direct 
 Merchants        19,587      26,347      28,573      71,746      97,095 
               ---------   ---------   ---------   ---------   --------- 
   Total 
    volume    $2,525,220  $2,821,127  $3,146,883  $5,440,207  $5,126,644 
               =========   =========   =========   =========   ========= 
 
 
         Merchant ISO Processing Revenues (in thousands) 
Source of Revenue  Q1 2026  Q4 2025  Q3 2025   Q2 2025    Q1 2025 
-----------------  -------  -------  -------  ---------  --------- 
Net Revenue*: 
ISO Partner 
 Sponsorship       $1,188   $1,339   $1,937    $  2,654   $  2,410 
 
Gross Revenue: 
FFB Payments- 
 Sub-ISO 
 Merchants            684      726      633         727        745 
FFB Payments- 
 Direct 
 Merchants            624      580      640       3,228      4,709 
                    -----    -----    -----       -----      ----- 
                    1,308    1,306    1,273       3,955      5,454 
                    -----    -----    -----       -----      ----- 
Gross Expense: 
FFB Payments- 
 Sub-ISO 
 Merchants            724      883      780         708        616 
FFB Payments- 
 Direct 
 Merchants            593      720      801       2,179      2,558 
                    -----    -----    -----       -----      ----- 
                    1,317    1,603    1,581       2,887      3,174 
                    -----    -----    -----       -----      ----- 
Net Revenue: 
FFB Payments- 
 Sub-ISO 
 Merchants            (40)    (157)    (147)         19        129 
FFB Payments- 
 Direct 
 Merchants             31     (140)    (161)      1,049      2,151 
                    -----    -----    -----       -----      ----- 
FFB Payments Net 
 Revenue               (9)    (297)    (308)      1,068      2,280 
                    -----    -----    -----       -----      ----- 
Net Merchant 
 Services 
 Income:           $1,179   $1,042   $1,629    $  3,722   $  4,690 
                    =====    =====    =====       =====      ===== 
 

*ISO Partnership Sponsorship is recognized net of expense in Merchant Services Income. FFB Payments revenues are recognized on a gross basis in Merchant Services Income and Merchant Services expenses are recognized in Non-Interest Expense.

Overall, total merchant services revenue for the first quarter of 2026, net of merchant services operating expense, increased 13% when compared to the fourth quarter of 2025. The net loss reported within FFB payments- Sub-ISO Merchants, while improving, is the result of higher partnership fees paid.

Total deposit fee income increased 11% to $912,000 for the first quarter of 2026 from the $822,000 recorded in the previous quarter, and increased 7% from the $849,000 recorded in the first quarter of 2025. The increase in the current quarter is primarily driven by $88,000 in revenue generated from our new FX platform launched in 2025.

Non-interest expense increased 8% to $15.98 million for the first quarter of 2026, compared to $14.73 million from the previous quarter, and decreased 3%, compared to the $16.47 million recorded for the first quarter 2025. The decrease on a year-over-year comparison was driven by decrease in merchant services operating expense. Compared to the fourth quarter of 2025 the increase in non-interest expense was attributed to increases in salaries and employee benefit expense and in other operating expenses, partially offset by decrease in professional fees and merchant services operating expense.

Salaries and employee benefits increased 12% to $9.01 million for the first quarter of 2026, compared to $8.06 million for the first quarter 2025. The increase year-over-year was primarily the result of expense associated with the increase in full-time employees. Full-time employees increased to 199 at March 31, 2026, compared to 175 full-time employees a year earlier. Total salaries and employee benefits increased 21% from $7.43 million in the previous quarter. The quarterly increase in salaries and employee benefits expense was primarily driven by increases in salary expense of $851,000 from FTE growth and $576,000 in higher payroll tax expense from payout of annual bonuses. Included in salary and employee benefit expense for the first quarter of 2026 and fourth quarter of 2025 were non-recurring reductions of approximately $830,000 related to performance bonus and ESOP accruals.

Occupancy and equipment expenses increased 52% from a year ago, representing 3% of non-interest expense, and increased 14% from the previous quarter. These increases are the result of rent and other expenses related to office expansion. Merchant operating expense totaled $1.32 million for the first quarter of 2026, compared to $3.17 million for the first quarter of 2025 and $1.60 million for the previous quarter. The decrease in merchant operating expense, compared to the first quarter of 2025, is attributed to fluctuations in volume and revenue for the FFB Payments lines of business. Merchant operating expenses include interchange fees, chargebacks, partnership fees, and other card brand fees.

Professional fees, which consist of legal, audit, and consulting expenses, increased 26% to $1.03 million for the first quarter of 2026, compared to $818,000 for the first quarter 2025. Total professional fees decreased 25% from $1.37 million in the previous quarter. "Previous quarter professional fees included $321,000 in non-recurring consulting costs related to Consent Order remediation. These fees were tied to finalizing one of the heavier lifts in the required remediation. These fees also cover normal bank operations, legal costs, and new product and service development the bank is planning to launch to support our long-term strategy," noted Gill.

Data and technology expenses increased 36% to $1.73 million for the first quarter of 2026, compared to $1.27 million for the first quarter 2025. Data and technology expenses increased 8% from $1.60 million in the previous quarter. The increase in data and technology expense is primarily due to new products and services and enhancements to the Company's AML/CFT, compliance, and merchant services programs. "Our strategy is focused on maximizing existing systems while selectively deploying AI and automation to improve productivity and avoid unnecessary headcount growth," said Miller. "We are already seeing opportunities to eliminate or consolidate redundant platforms and automate key functions. Our priority is ensuring our teams are supported through these changes while driving higher--quality, more efficient outcomes."

Other operating expense decreased 16% or $438,000 to $2.36 million from a year earlier and increased $102,000 from the previous quarter. The quarterly increase was driven by increases in director fees, education expense, and travel expense, partially offset by a reduction in operating losses.

The efficiency ratio was 69.89% for the first quarter of 2026, compared to 57.83% for the same quarter a year ago, and 63.12% for the previous quarter, which is the result of increases in other operating expenses. This ratio can fluctuate period-over-period based on changes in merchant services' gross revenues and associated expenses. The Company also calculates an adjusted efficiency ratio, which is a non-GAAP measure, where the merchant services' gross expense, which is traditionally included in non-interest expense, is netted against merchant services' revenue in non-interest income. The adjusted efficiency ratio was 68.05% for the first quarter of 2026, compared to 52.54% for the same quarter a year ago, and 60.40% for the previous quarter. "We are making intentional investments in technology, talent, and products to position the Company for sustainable balance sheet growth and higher recurring revenue. While these actions impact the efficiency ratio in the near term, we expect operating leverage to improve as growth accelerates over the next several quarters, driving the efficiency ratio lower," said Miller.

Balance Sheet Review

Total assets increased 1% to $1.57 billion at March 31, 2026, compared to $1.56 billion at March 31, 2025, and decreased 1% compared to $1.58 billion at December 31, 2025.

The total loan portfolio increased 11%, or $117.89 million, to $1.21 billion, compared to $1.09 billion at March 31, 2025, and increased 1% from the $1.20 billion reported at December 31, 2025. "We're excited for the continued growth we've seen in the loan portfolio as this is attributed to the strong relationships we are able to build with new and existing clients," said Miller, "For the first quarter of 2026 and fourth quarter of 2025 total commitments approved were $90.91 million and $156.85 million, respectively, which we believe is a testament to our strong pipeline and the result of the efforts of our growing team. The team is confident in our loan pipeline development, and now we need to quickly right size the funding side to maximize our NIM for the remainder of the year."

Commercial real estate loans increased 4% year-over-year to $726.77 million, representing 60% of total loans at March 31, 2026. The CRE portfolio includes $76.13 million in short-term bridge loans for transitional projects of multi-family properties. The short-term bridge loans are conservatively underwritten with minimum DSCR and liquidity requirements.

The real estate construction and land development loan portfolio increased 135% from a year ago to $29.72 million, representing 2% of total loans, while residential RE 1-4 family loans totaled $40.52 million, or 3% of loans, at March 31, 2026, compared to $17.15 million one year ago.

The commercial and industrial (C&I) portfolio increased 20% to $312.09 million, at March 31, 2026, compared to $260.06 million a year earlier, and increased 8% from $288.72 million at December 31, 2025. C&I loans represented 26% of total loans at March 31, 2026.

Agriculture loans of $100.49 million represented 8% of the loan portfolio at March 31, 2026. At March 31, 2026, the SBA, USDA, and other government agencies guaranteed loans totaled $63.03 million, or 5% of the loan portfolio.

Investment securities totaled $252.96 million at March 31, 2026, compared to $313.83 million a year earlier, and increased $11.96 million from $241.00 million at December 31, 2025. At March 31, 2026, the Company had a net unrealized loss position on its investment securities portfolio of $20.58 million, compared to $24.50 million a year earlier, and $17.71 million at December 31, 2025. The Company's investment securities portfolio had an effective duration of 6.53 years at March 31, 2026, compared to 5.61 years at March 31, 2025, and 6.40 years at December 31, 2025.

Total deposits increased 2%, or $20.56 million, to $1.34 billion at March 31, 2026, compared to $1.32 billion from a year earlier, and remained consistent at $1.34 billion when compared to December 31, 2025. Non-interest bearing demand deposits decreased 10% to $740.01 million at March 31, 2026, compared to $825.40 million at March 31, 2025, and decreased $46.24 million from $786.25 million at December 31, 2025 as a result of a shift in deposit balances migrating to interest bearing categories. Non-interest bearing demand deposits represented 55% of total deposits at March 31, 2026. Certificates of deposits decreased 2%, or $4.24 million, during the quarter. Wholesale deposits, which primarily consist of brokered CDs and ICS one-way buy deposits, totaled $143.25 million at March 31, 2026, compared to $88.94 million from a year earlier, and $142.94 million at December 31, 2025. Management intends to reduce wholesale deposit reliance through growth in Bank core customers and the expansion of existing ISO partner relationships.

Included in total non-interest bearing deposits at March 31, 2026 are $72.23 million from ISO partners for merchant reserves, $11.82 million from ISO partners for settlement, and $14.65 million in ISO partner operating accounts, totaling $98.70 million. These deposits represent 13% of non-interest bearing deposits and 7% of total deposits. At March 31, 2025 there was $89.98 million from ISO partners for merchant reserves, $135.48 million from ISO partners for settlement, and $9.63 million in ISO partner operating accounts, totaling $235.09 million or 29% of non-interest bearing deposits and 18% of total deposits. These decreases were the result of strategic partner exits completed during 2025.

The Company has continued its regional expansion by adding a receivables financing team which utilizes a third party platform, Business Manager, to efficiently manage this unique business line. The Business Manager product line is led by a senior business leader and a support team acquired late in 2025. They have a nationwide approach while also supporting the core bank commercial lenders in cross-selling this product. To date the Bank has approved $51.60 million in loan commitments, with average utilization of 52%, while anticipating corresponding deposits reserves to grow on average to 30% of loan balances.

The regions are represented by two regional heads in the Central Valley, one in Northern California, and three in Southern California. Loan and deposit totals across these regions had the following balances as of March 31, 2026:

 
        Balances by Region or Business Line as of March 31, 
                         2026(in thousands) 
                          Loans                           Deposits 
----------------------  ----------  -------------------  ---------- 
Central California      $  748,456   Central California  $  966,822 
Northern California         19,813  Northern California      38,159 
Southern California         58,993  Southern California      90,304 
Business Manager            12,183     Business Manager       1,978 
Wholesale Multifamily      256,690    Wholesale Funding     143,387 
SBA                        114,199    Merchant Services     100,295 
                 Total  $1,210,334                Total  $1,340,945 
                         =========                        ========= 
 

There were $25.00 million in short-term borrowings at March 31, 2026, compared to no borrowings at December 31, 2025, and $10.00 million at March 31, 2025. The Company primarily utilizes FHLB advances and the Federal Reserve discount window for short-term borrowings. The following table summarizes the Company's primary and secondary sources of liquidity which were available at March 31, 2026:

 
Liquidity Source(in thousands)            March 31, 2026    December 31, 2025 
---------------------------------------  ----------------  ------------------- 
 
Cash and cash equivalents                 $        42,974    $          98,267 
Unpledged investment securities, fair 
 value                                             99,789               64,737 
FHLB advance capacity                             311,409              320,087 
Federal Reserve discount window 
 capacity                                         149,466              156,923 
Correspondent bank unsecured lines of 
 credit                                            71,500               71,500 
                                             ------------  ---  -------------- 
                                          $       675,138    $         711,514 
                                             ============  ===  ============== 
 

The total primary and secondary liquidity of $675.14 million at March 31, 2026 represents a decrease of $36.38 million in primary and secondary liquidity quarter-over-quarter.

Shareholders' equity increased 5% to $182.84 million at March 31, 2026, compared to $174.71 million from a year ago, and decreased 1% from the $184.80 million reported at December 31, 2025. Book value per common share increased 11% to $61.85, at March 31, 2026, compared to $55.52 at March 31, 2025, and increased from $61.64 at December 31, 2025. The tangible common equity ratio was 11.62% at March 31, 2026, compared to 11.20% a year earlier, and 11.68% at December 31, 2025. Book value improved as a result of quarterly net income and a reduction in shares outstanding through share repurchases.

At the Bank level, unrealized losses and gains reflected in AOCI are not included in regulatory capital. As a result, Tier-1 capital at the Bank for regulatory purposes was $199.41 million at quarter end excluding the unrealized loss. The regulatory leverage capital ratio was 12.73% for the current quarter, while the total risk-based capital ratio was 17.27%, exceeding regulatory minimums to be considered well-capitalized.

Asset Quality

Nonperforming assets, which consist of nonperforming loans and other real estate owned, increased 25.06% to $34.71 million, or 2.21% of total assets, at March 31, 2026, compared to $27.76 million, or 1.76% of total assets, from the previous quarter. "Of the $34.71 million in nonperforming loans, $14.89 million is covered by SBA guarantees, while 60.69% of the remaining $19.83 million potential exposure is secured by real estate," added Miller, "We continue to actively evaluate resolution strategies, including addressing up to $10.00 million in nonperforming loans, which we expect to resolve in the near term." Total delinquent loans increased to $6.67 million at March 31, 2026, compared to $4.69 million at December 31, 2025.

Past due accruing loans 30-60 days were $6.31 million at March 31, 2026, compared to $4.33 million at December 31, 2025, and $17.53 million at March 31, 2025. There were $315,000 in past due accruing loans from 60-90 days at March 31, 2026, compared to $314,000 at December 31, 2025, and $1.54 million in past due accruing loans from 60-90 days a year earlier. Past due accruing loans 90+ days at quarter end totaled $45,000 at March 31, 2026, compared to $45,000 at December 31, 2025, and $46,000 at March 31, 2025.

Of the $6.67 million in past due accruing loans at March 31, 2026, $231,000 were purchased government guaranteed loans, which are guaranteed by the SBA for the full payment of the principal plus interest.

 
Delinquent Loan                          Purchased Govt. 
Summary                    Organic          Guaranteed          Total 
                       ---------------  -----------------  --------------- 
(in thousands) 
 
Delinquent accruing 
 loans 30-59 days      $         6,307   $             --  $         6,307 
Delinquent accruing 
 loans 60-89 days                  129                186              315 
Delinquent accruing 
 loans 90+ days                     --                 45               45 
                        --------------      -------------   -------------- 
Total delinquent 
 accruing loans        $         6,436   $            231  $         6,667 
                        --------------      -------------   -------------- 
 
Non-Accrual Loan                         Purchased Govt. 
Summary                    Organic          Guaranteed          Total 
                       ---------------  -----------------  --------------- 
(in thousands) 
--------------------- 
 
Loans on non-accrual   $        34,713   $             --  $        34,713 
Non-accrual loans 
 with SBA guarantees            14,885                 --           14,885 
                        --------------      -------------   -------------- 
Net Bank exposure to 
 non-accrual loans     $        19,828   $             --  $        19,828 
                        --------------      -------------   -------------- 
 

There was a $776,000 provision for credit losses in the first quarter of 2026, compared to $1.16 million provision for credit losses in the first quarter a year ago, and a $3.93 million provision for credit losses recorded in the fourth quarter of 2025. The provision recorded during the first quarter of 2026 is primarily the result of $691,000 in net charge-offs.

The ratio of allowance for credit losses to total loans was 1.40% at March 31, 2026, compared to 1.18% a year earlier and 1.44% at December 31, 2025. The Company individually evaluates non-accrual loans in the allowance for credit losses. The increase in non-accrual loans has resulted in carrying a higher level of reserve over the last few quarters. The ratio of allowance for credit losses to the total, non-guaranteed, loan portfolio was 1.48%, as of March 31, 2026, and the total non-guaranteed exposure of the SBA loan portfolio was $48.01 million, consisting of 247 loans.

"As we execute our strategic plan, which includes process improvement, we have centralized collections and special asset management into one unit to better manage under-performing assets," added Miller. "We incurred net charge-offs of $691,000 during the current quarter, compared to $1,653,000 in net charge-offs in the previous quarter. The charge-offs recognized in the quarter were primarily attributed to several unsecured small business loans and unguaranteed portions of SBA loans that had been previously fully reserved. We have consistently expressed our concerns about the SBA portfolio performance due to current market conditions, and we haven't seen any positive news to alter our views for 2026. In addition to adjusting the internal credit management process, we have also tailored underwriting based on postmortems from our SBA losses."

"The loan portfolio increased 11% from a year ago with commercial real estate ("CRE") loans representing 60% of the total loan portfolio. Within the CRE portfolio, there are $45.37 million in loans for CRE office which is represented in the table below," said Miller, "As the majority of the Company's CRE office exposure is concentrated in the Central Valley of California, we are experiencing less volatility than traditional city center CRE markets. Our credit metrics remain strong as we continue to maintain conservative underwriting standards."

 
(in thousands)                 CRE Office Exposure of March 31, 2026 
Region                    Owner-Occupied       Non-Owner Occupied    Total 
---------------------  ---------------------  --------------------  -------- 
Central Valley           $            21,343     $          13,020  $ 34,363 
Southern California                    2,232                   345     2,577 
Other California                       4,161                 3,758     7,919 
                       ---  ----------------  ----  --------------   ------- 
   Total California                   27,736                17,123    44,859 
   Out of California                      --                   513       513 
                       ---  ----------------  ----  --------------   ------- 
      Total CRE 
       Office            $            27,736     $          17,636  $ 45,372 
                       ---  ----------------  ----  --------------   ------- 
 

About FFB Bancorp

FFB Bancorp, formerly Communities First Financial Corporation, a bank holding company established in 2014, is the parent company of FFB Bank, founded in 2005 in Fresno, California. As a leading SBA Lender in California's Central Valley and one of the few direct acquiring banks in the United States, FFB Bank offers clients a range of personal and business checking accounts, payment processes, and loan programs. Among the Bank's awards and accomplishments, it was ranked #1 on American Banker's list of the Top 20 Publicly Traded Banks under $2 Billion in Assets for 2024. The Bank was also ranked by S&P Global as the #34 best performing US community bank under $3 billion in assets. The Company has also received recognition as part of the OTCQX Best 50 Companies for 2019, 2023, and 2024. For additional information, you can visit the Company's website at www.ffb.bank or by contacting a representative at 559-439-0200.

Forward Looking Statements

This earnings release may contain forward-looking statements. Forward-looking statements provide current expectations or forecasts of future events and are not guarantees of future performance, nor should they be relied upon as representing management's views as of any subsequent date. The forward-looking statements are based on managements' expectations and are subject to a number of risks and uncertainties. Although management believes that the expectations reflected in such forward-looking statements are reasonable, actual results may differ materially from those expressed or implied in such statements. Risks and uncertainties that could cause actual results to differ materially include, without limitation, the Company's ability to effectively execute its business plans; the impact of the Consent Order on our financial condition and results of operations; changes in general economic and financial market conditions; changes in interest rates, and in particular, actions taken by the Federal Reserve to try and control inflation; changes in the competitive environment; continuing consolidation in the financial services industry; new litigation or changes in existing litigation; losses, customer bankruptcy, claims and assessments; changes in banking regulations or other regulatory or legislative requirements affecting the Company's business; international developments; the tariff strategy of the Trump administration, and its related effects on the agriculture industry and connected businesses in the Central Valley; and changes in accounting policies or procedures as may be required by the Financial Accounting Standards Board or other regulatory agencies. The Company undertakes no obligation to release publicly the results of any revisions to the forward-looking statements included herein to reflect events or circumstances after today, or to reflect the occurrence of unanticipated events. The Company claims the protection of the safe harbor for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995.

Member FDIC

 
Select Financial 
 Information and 
     Ratios                   For the Quarter Ended: 
                   --------------------------------------------- 
                     March 31,    December 31, 
                       2026           2025       March 31, 2025 
                   -------------  -------------  --------------- 
BALANCE SHEET- 
ENDING BALANCES: 
Total assets          $1,573,506     $1,581,522     $1,560,376 
Total portfolio 
 loans                 1,210,334      1,196,424      1,092,441 
Investment 
 securities              252,955        240,997        313,826 
Total deposits         1,340,945      1,343,649      1,320,381 
Shareholders 
 equity, net             182,842        184,795        174,711 
 
INCOME STATEMENT 
DATA 
Operating revenue         22,914         23,335         28,476 
Operating expense         15,976         14,732         16,467 
                   -------------  -------------  ------------- 
Pre-tax, 
 pre-provision 
 income                    6,938          8,603         12,009 
Net income after 
 tax                       4,585          3,213          8,098 
 
SHARE DATA 
Basic earnings 
 per share                 $1.53          $1.07          $2.56 
Fully diluted EPS          $1.53          $1.07          $2.55 
Book value per 
 common share             $61.85         $61.64         $55.52 
Common shares 
 outstanding           2,956,265      2,998,124      3,146,727 
Fully diluted 
 shares                2,999,826      3,012,668      3,175,178 
FFBB - Stock 
 price                    $85.65         $85.00         $76.50 
 
RATIOS 
Return on average 
 assets                    1.19%          0.81%          2.14% 
Return on average 
 equity                    9.93%          6.79%         18.83% 
Efficiency ratio          69.89%         63.12%         57.83% 
Adjusted 
 efficiency 
 ratio                    68.05%         60.40%         52.54% 
Yield on earning 
 assets                    6.11%          6.02%          6.31% 
Yield on 
 investment 
 securities                3.48%          3.70%          4.36% 
Yield on 
 portfolio loans           6.55%          6.54%          6.81% 
Cost to fund 
 earning assets            1.22%          1.17%          0.96% 
Cost of 
 interest-bearing 
 deposits                  2.83%          2.80%          2.60% 
Net Interest 
 Margin                    4.89%          4.86%          5.35% 
Equity to assets          11.62%         11.68%         11.20% 
Net loan to 
 deposit ratio            90.26%         89.04%         82.74% 
Full time 
 equivalent 
 employees                   199            189            175 
 
BALANCE SHEET- 
AVERAGES 
Total assets           1,557,814      1,569,615      1,531,573 
Total portfolio 
 loans                 1,215,806      1,190,626      1,076,848 
Investment 
 securities              240,666        245,335        325,699 
Total deposits         1,328,707      1,317,817      1,300,550 
Shareholders 
 equity, net             187,270        187,713        174,410 
 
 
Consolidated 
Balance Sheet 
(unaudited) 
                                      December 31, 
(in thousands)       March 31, 2026       2025        March 31, 2025 
------------------- 
ASSETS 
Cash and due from 
 banks                $     35,993    $     24,333    $      83,033 
Interest bearing 
 deposits in banks           6,981          73,934           20,038 
CDs in other banks              --           1,489            1,724 
Investment 
 securities                252,955         240,997          313,826 
Loans held for sale         18,328              --               -- 
 
Construction & land 
 development                29,718          23,118           12,649 
Residential RE 1-4 
 family                     40,515          41,899           17,146 
Commercial real 
 estate                    726,774         746,245          696,625 
Agriculture                100,490          96,129          104,616 
Commercial and 
 industrial                312,092         288,723          260,063 
Consumer and other             745             310            1,342 
-------------------      ---------       ---------       ---------- 
   Portfolio loans       1,210,334       1,196,424        1,092,441 
Deferred fees & 
 costs                      (3,582)         (4,108)          (3,946) 
Allowance for 
 credit losses             (16,999)        (17,180)         (12,913) 
-------------------      ---------       ---------       ---------- 
   Loans, net            1,189,753       1,175,136        1,075,582 
 
Non-marketable 
 equity 
 investments                10,419           9,970            8,890 
Cash value of life 
 insurance                  12,900          12,798           12,496 
Accrued interest 
 and other assets           46,177          42,865           44,787 
-------------------      ---------       ---------       ---------- 
     Total assets     $  1,573,506    $  1,581,522    $   1,560,376 
===================      =========       =========       ========== 
 
LIABILITIES AND 
EQUITY 
Non-interest 
 bearing deposits     $    740,014    $    786,249    $     825,404 
Interest checking          135,236         115,168          109,555 
Savings                     49,727          47,665           54,686 
Money market               246,128         220,492          218,940 
Certificates of 
 deposits                  169,840         174,075          111,796 
-------------------      ---------       ---------       ---------- 
   Total deposits        1,340,945       1,343,649        1,320,381 
Short-term 
 borrowings                 25,000              --           10,000 
Long-term debt               9,896          38,153           38,046 
Other liabilities           14,823          14,925           17,238 
-------------------      ---------       ---------       ---------- 
    Total 
     liabilities         1,390,664       1,396,727        1,385,665 
 
Common stock                38,235          25,529           35,693 
Retained earnings          159,079         171,722          156,235 
Accumulated other 
 comprehensive 
 loss                      (14,472)        (12,456)         (17,217) 
-------------------      ---------       ---------       ---------- 
    Shareholders' 
     equity                182,842         184,795          174,711 
-------------------      ---------       ---------       ---------- 
     Total 
      liabilities 
      and 
      shareholders' 
      equity          $  1,573,506    $  1,581,522    $   1,560,376 
===================      =========       =========       ========== 
 
 
Consolidated 
Income Statement 
(unaudited)                             Quarter ended: 
                    ------------------------------------------------------ 
(in thousands)      March 31, 2026    December 31, 2025    March 31, 2025 
------------------  ---------------  --------------------  --------------- 
 
INTEREST INCOME: 
   Loan interest 
    income           $       19,644    $       19,619       $       18,069 
   Investment 
    income                    2,067             2,289                3,499 
   Int. on fed 
    funds & CDs in 
    other banks                 205               352                  574 
   Dividends from 
    non-marketable 
    equity                      350               160                  132 
                        -----------  ---  -----------          ----------- 
   Total interest 
    income                   22,266            22,420               22,274 
                        -----------  ---  -----------          ----------- 
 
INTEREST EXPENSE: 
   Int. on 
    deposits                  4,068             3,756                2,891 
   Int. on 
    short-term 
    borrowings                   24                 1                   31 
   Int. on 
    long-term 
    debt                        351               581                  451 
                        -----------  ---  -----------          ----------- 
   Total interest 
    expense                   4,443             4,338                3,373 
                        -----------  ---  -----------          ----------- 
   Net interest 
    income                   17,823            18,082               18,901 
PROVISION FOR 
 CREDIT LOSSES                  776             3,932                1,164 
                        -----------  ---  -----------          ----------- 
   Net interest 
    income after 
    provision                17,047            14,150               17,737 
                        -----------  ---  -----------          ----------- 
 
NON-INTEREST 
INCOME: 
Total deposit fee 
 income                         912               822                  849 
Debit / credit 
 card interchange 
 income                         178               217                  191 
Merchant services 
 income                       2,496             2,645                7,864 
Gain on sale of 
 loans                          941             1,160                  261 
Gain (loss) on 
 sale of 
 investments                     55                (6)                  -- 
Other operating 
 income                         509               415                  410 
                        -----------  ---  -----------          ----------- 
   Total 
    non-interest 
    income                    5,091             5,253                9,575 
                        -----------  ---  -----------          ----------- 
 
NON-INTEREST 
EXPENSE: 
Salaries & 
 employee 
 benefits                     9,010             7,433                8,056 
Occupancy expense               535               471                  353 
Merchant services 
 operating 
 expense                      1,317             1,603                3,174 
Professional fees             1,027             1,365                  818 
Data & technology 
 expense                      1,726             1,601                1,267 
Other operating 
 expense                      2,361             2,259                2,799 
                        -----------  ---  -----------          ----------- 
   Total 
    non-interest 
    expense                  15,976            14,732               16,467 
                        -----------  ---  -----------          ----------- 
 
   Income before 
    provision for 
    income tax                6,162             4,671               10,845 
PROVISION FOR 
 INCOME TAXES                 1,577             1,458                2,747 
                        -----------  ---  -----------          ----------- 
   Net income        $        4,585    $        3,213       $        8,098 
                        ===========  ===  ===========          =========== 
 
 
ASSET QUALITY 
(in thousands)     March 31, 2026    December 31, 2025    March 31, 2025 
--------------- 
Delinquent 
 accruing loans 
 30-60 days       $       6,307       $      4,329       $      17,533 
Delinquent 
 accruing loans 
 60-90 days                 315                314               1,537 
Delinquent 
 accruing loans 
 90+ days                    45                 45                  46 
                     ----------          ---------          ---------- 
Total 
 delinquent 
 accruing 
 loans            $       6,667       $      4,688       $      19,116 
                     ----------          ---------          ---------- 
 
Loans on 
 non-accrual      $      34,713       $     27,756       $      15,366 
Other real 
estate owned                 --                 --                  -- 
                     ----------          ---------          ---------- 
Nonperforming 
 assets           $      34,713       $     27,756       $      15,366 
                     ----------          ---------          ---------- 
 
Delinquent 
 30-60 / Total 
 Loans                     0.52%              0.36%               1.60% 
Delinquent 
 60-90 / Total 
 Loans                     0.03%              0.03%               0.14% 
Delinquent 90+ 
/ Total Loans                --%                --%                 --% 
Delinquent 
 Loans / Total 
 Loans                     0.55%              0.39%               1.75% 
Non-accrual / 
 Total Loans               2.87%              2.32%               1.41% 
Nonperforming 
 assets to 
 total assets              2.21%              1.76%               0.98% 
 
Year-to-date 
charge-off 
activity 
Charge-offs       $         702       $      3,334       $         167 
Recoveries                   11                339                  -- 
                     ----------          ---------          ---------- 
Net charge-offs 
 (recoveries)     $         691       $      2,995       $         167 
                     ----------          ---------          ---------- 
Annualized net 
 loan losses to 
 average loans             0.23%              0.25%               0.06% 
 
CREDIT LOSS 
RESERVE 
RATIOS: 
Allowance for 
 credit losses    $      16,999       $     17,180       $      12,913 
 
Total loans       $   1,210,334       $  1,196,424       $   1,092,441 
Purchased govt. 
 guaranteed 
 loans            $      13,891       $     14,398       $      16,081 
Originated 
 govt. 
 guaranteed 
 loans            $      49,134       $     44,753       $      45,285 
 
ACL / Total 
 loans                     1.40%              1.44%               1.18% 
ACL / Loans 
 less 100% 
 govt. gte. 
 loans 
 (purchased)               1.42%              1.45%               1.20% 
ACL / Loans 
 less all govt. 
 guaranteed 
 loans                     1.48%              1.51%               1.25% 
ACL / Total 
 assets                    1.08%              1.09%               0.83% 
 
 
                                     For the Quarter Ended: 
SELECT 
FINANCIAL 
TREND            March 31,    December     September    June 30,      March 31, 
INFORMATION         2026       31, 2025     30, 2025       2025          2025 
                -----------  -----------  -----------  -----------  ------------- 
BALANCE SHEET- 
PERIOD END 
Total assets    $1,573,506   $1,581,522   $1,499,233   $1,473,927   $1,560,376 
Loans held for 
 sale               18,328           --       23,457           --           -- 
Loans held for 
 investment      1,210,334    1,196,424    1,121,924    1,091,964    1,092,441 
Investment 
 securities        252,955      240,997      248,282      254,177      313,826 
 
Non-interest 
 bearing 
 deposits          740,014      786,249      758,237      759,300      825,404 
Interest 
 bearing 
 deposits          600,931      557,400      500,024      475,348      494,977 
                 ---------    ---------    ---------    ---------    --------- 
Total deposits   1,340,945    1,343,649    1,258,261    1,234,648    1,320,381 
Short-term 
 borrowings         25,000           --        7,000       16,000       10,000 
Long-term debt       9,896       38,153       38,125       38,086       38,046 
 
Total equity       197,314      197,251      193,753      191,773      191,928 
Accumulated 
 other 
 comprehensive 
 loss              (14,472)     (12,456)     (14,329)     (17,865)     (17,217) 
                 ---------    ---------    ---------    ---------    --------- 
Shareholders' 
 equity            182,842      184,795      179,424      173,908      174,711 
 
QUARTERLY 
INCOME 
STATEMENT 
Interest 
 income         $   22,266   $   22,420   $   22,029   $   21,971   $   22,274 
Interest 
 expense             4,443        4,338        3,975        3,865        3,373 
                 ---------    ---------    ---------    ---------    --------- 
Net interest 
 income             17,823       18,082       18,054       18,106       18,901 
Non-interest 
 income              5,091        5,253        5,438        9,243        9,575 
                 ---------    ---------    ---------    ---------    --------- 
Gross revenue       22,914       23,335       23,492       27,349       28,476 
 
Provision for 
 credit 
 losses                776        3,932          687        3,157        1,164 
 
Non-interest 
 expense            15,976       14,732       14,273       15,768       16,467 
                 ---------    ---------    ---------    ---------    --------- 
Net income 
 before tax          6,162        4,671        8,532        8,424       10,845 
Tax provision        1,577        1,458        2,296        2,388        2,747 
                 ---------    ---------    ---------    ---------    --------- 
Net income 
 after tax           4,585        3,213        6,236        6,036        8,098 
                 =========    =========    =========    =========    ========= 
 
BALANCE SHEET- 
AVERAGE 
BALANCE 
Total assets    $1,557,814   $1,569,615   $1,480,234   $1,525,601   $1,531,573 
Loans held for 
 sale                  315          292        1,190           --           -- 
Loans held for 
 investment      1,215,806    1,190,626    1,120,353    1,112,380    1,076,848 
Investment 
 securities        240,666      245,335      251,213      289,127      325,699 
 
Non-interest 
 bearing 
 deposits          745,288      785,452      751,139      812,753      850,426 
Interest 
 bearing 
 deposits          583,419      532,365      493,430      468,604      450,124 
                 ---------    ---------    ---------    ---------    --------- 
Total deposits   1,328,707    1,317,817    1,244,569    1,281,357    1,300,550 
Short-term 
 borrowings          2,921           --          446       11,110        2,856 
Long-term debt      23,397       38,153       38,107       38,068       38,028 
 
Shareholders' 
 equity            187,270      187,713      175,101      176,074      174,410 
 

Contact: Steve Miller - President & CEO

Bhavneet Gill -- EVP & CFO

(559) 439-0200

(END) Dow Jones Newswires

April 16, 2026 17:16 ET (21:16 GMT)

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