Company: FSBC
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001628280-25-050090
Chunk: 125

Company: FIVE STAR BANCORP
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 8
Chunk 125
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1,174 $— $— $1,174 $3,531,512 $3,532,686 There were no loans greater than 90 days past due and still accruing interest income as of September 30, 2025 or December 31, 2024.No collateral dependent loans were in process of foreclosure at September 30, 2025 or December 31, 2024. The Company had one collateral dependent commercial real estate loan outstanding as of September 30, 2025 and December 31, 2024 in the amount of $1.6 million and $1.8 million, respectively, for which the applicable borrower was experiencing financial difficulty.

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Non-accrual loans, segregated by class, as of September 30, 2025 and December 31, 2024 are shown in Table 4.4.Table 4.4: Non-accrual Loans(in thousands)September 30, 2025December 31, 2024Real estate:Commercial$1,873 $1,750 Commercial:Secured256 48 Total non-accrual loans$2,129 $1,798 No interest income was recognized on non-accrual loans in the three and nine months ended September 30, 2025 or September 30, 2024. Non-accrual real estate loans did not have an allowance for credit losses as of September 30, 2025. Interest income can be recognized on non-accrual loans in cases where resolution occurs through a sale or full payment is received on the non-accrual loan.The amount of foregone interest income related to non-accrual loans was $42.5 thousand and $112.6 thousand for the three and nine months ended September 30, 2025, respectively, as compared to $37.8 thousand and $115.2 thousand for the three and nine months ended September 30, 2024, respectively.Allowance for Credit LossesTable 4.5 discloses activity in the allowance for credit losses for the periods indicated.Table 4.5: Allowance for Credit Losses(in thousands)Beginning BalanceCharge-offsRecoveriesProvision (Benefit)Ending BalanceThree months ended September 30, 2025Real estate:Commercial$27,792 $(280)$— $(4,039)$23,473 Commercial land and development33