Company: SYBT
Filing Date: 2025-11-05
Form Type: 10-Q
Source: 0001437749-25-033206
Chunk: 13

Company: Stock Yards Bancorp, Inc.
Filing Date: 2025-11-05
Form: 10-Q
Item: Part I, Item 8
Chunk 13
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			371

			7,168

			—

			Residential real estate - non-owner occupied

			—

			2,451

			39

			Total residential real estate

			371

			9,619

			39

			Construction and land development

			—

			311

			—

			Home equity lines of credit

			—

			70

			91

			Consumer

			—

			372

			—

			Leases

			—

			—

			—

			Credit cards

			—

			—

			170

			Total

			$
			9,042

			$
			21,727

			$
			487

For the three and nine month periods ended September 30, 2025 and 2024, the amount of accrued interest income previously recorded as revenue and subsequently reversed due to the change in accrual status was immaterial.

For the three and nine month periods ended September 30, 2025 and 2024, no interest income was recognized on loans on non-accrual status.

19

The following table presents the amortized cost basis and ACL allocated for collateral dependent loans, which are individually evaluated to determine expected credit losses:

			(in thousands) 

			September 30, 2025

			Real Estate

			Accounts 

			Receivable / 

			Equipment

			Other

			Total

			ACL 

			Allocation

			Commercial real estate - non-owner occupied

			$
			10,419

			$
			-

			$
			-

			$
			10,419

			$
			1,195

			Commercial real estate - owner occupied

			4,895

			-

			-

			4,895

			837

			Total commercial real estate

			15,314

			-

			-

			15,314

			2,032

			Commercial and industrial - term

			674

			328

			128

			1,130

			542

			Commercial and industrial - lines of credit

			1,205

			288

			-

			1,493

			1,265

			Total commercial and industrial