Company: FCAP
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001171843-25-001868
Chunk: 237

Company: FIRST CAPITAL INC
Filing Date: 2025-03-31
Form: 10-K
Item: Item 10
Chunk 237
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			52

			$
			116

			$
			430

			Total loans

			Pass

			$
			131,765

			$
			153,463

			$
			92,602

			$
			46,761

			$
			39,445

			$
			79,380

			$
			68,417

			$
			611,833

			Special Mention

			1,031

			2,097

			679

			1,670

			577

			255

			749

			7,058

			Substandard

			-

			-

			-

			306

			303

			980

			184

			1,773

			Doubtful

			-

			48

			279

			78

			264

			1,081

			-

			1,750

			$
			132,796

			$
			155,608

			$
			93,560

			$
			48,815

			$
			40,589

			$
			81,696

			$
			69,350

			$
			622,414

			Current period gross write-offs

			$
			16

			$
			245

			$
			111

			$
			51

			$
			24

			$
			87

			$
			147

			$
			681

F-37

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED

(4 - continued)

Allowance for Loan Losses

Prior to the adoption of ASC 326 on January 1, 2023, the Company calculated the allowance for loan losses using the incurred loss methodology. The following tables are disclosures related to the allowance for loan losses in prior periods.

An analysis of the allowance for loan losses for the year ended December 31, 2022 is as follows:

			Home Equity

			Residential

			Commercial

			Commercial

			and Second

			Other

			Real Estate

			Land

			Construction

			Real Estate

			B