Company: HBCP
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0001628280-25-048166
Chunk: 38

Company: HOME BANCORP, INC.
Filing Date: 2025-11-03
Form: 10-Q
Item: Item 8
Chunk 38
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-dilutive. For the nine months ended September 30, 2025 and 2024, options for 8,357 and 67,235, respectively, shares of common stock were not included in the computation of diluted EPS because the effect of these shares was anti-dilutive.

11

5. Credit Quality and Allowance for Credit Losses

The Company’s loans, net of unearned income, consisted of the following as of the dates indicated.(dollars in thousands)September 30, 2025December 31, 2024Real estate loans:One- to four-family first mortgage$490,600 $501,225 Home equity loans and lines86,885 79,097 Commercial real estate1,175,384 1,158,781 Construction and land325,725 352,263 Multi-family residential184,022 178,568 Total real estate loans2,262,616 2,269,934 Other loans:Commercial and industrial413,590 418,627 Consumer29,689 29,624 Total other loans443,279 448,251 Total loans$2,705,895 $2,718,185 The net discount on the Company’s acquired loans was $1,421,000 and $2,469,000 at September 30, 2025 and December 31, 2024, respectively. In addition, loan balances as of September 30, 2025 and December 31, 2024 are reported net of unearned income of $4,895,000 and $5,122,000, respectively.Accrued interest receivable on the Company's loans was $12,900,000 and $13,314,000 at September 30, 2025 and December 31, 2024, respectively, and is excluded from the estimate of the ACL. Those amounts are recorded in accrued interest receivable and other assets on the Consolidated Statements of Financial Condition.Allowance for Credit LossesThe ACL, which includes the ALL and the ACL on unfunded lending commitments, and recorded investment in loans as of the dates indicated are as follows. September 30, 2025(dollars in thousands)Collectively EvaluatedIndividually EvaluatedTotalAllowance for credit losses:One- to four-family first mortgage$5,006 $213 $5,219 Home equity loans and lines986 —