Company: HBCP
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0001628280-25-048166
Chunk: 50

Company: HOME BANCORP, INC.
Filing Date: 2025-11-03
Form: 10-Q
Item: Item 8
Chunk 50
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$28,948 $519 $29,467 December 31, 2024(dollars in thousands)With Related AllowanceWithout Related AllowanceTotalNonaccrual loans(1):One- to four-family first mortgage$7,039 $— $7,039 Home equity loans and lines279 — 279 Commercial real estate3,304 — 3,304 Construction and land1,622 — 1,622 Multi-family residential— — — Commercial and industrial1,311 — 1,311 Consumer27 — 27 Total$13,582 $— $13,582 (1)Nonaccrual acquired loans include PCD loans of $1,170,000 and $1,256,000 at September 30, 2025 and December 31, 2024, respectively. All interest accrued but not received for loans placed on nonaccrual status is reversed against interest income. All payments received while on nonaccrual status are applied against the principal balance of nonaccrual loans. The Company does not recognize interest income while loans are on nonaccrual status.

Collateral Dependent LoansThe Company held loans that were individually evaluated for credit losses at September 30, 2025 and December 31, 2024 for which the repayment, on the basis of our assessment at the reporting date, is expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. The ACL for these collateral-dependent loans is primarily based on the fair value of the underlying collateral at the reporting date. The following describes the types of collateral that secure collateral dependent loans:

20

•One- to four-family first mortgages are primarily secured by first liens on residential real estate.•Home equity loans and lines are primarily secured by first and junior liens on residential real estate.•Commercial real estate loans are primarily secured by office and industrial buildings, warehouses, retail shopping facilities and various special purpose properties, including hotels and restaurants.•Construction and land loans are primarily secured by residential and commercial properties, which are under construction and/or redevelopment, and by raw land.•Commercial and industrial loans considered collateral dependent are primarily secured by accounts receivable, inventory and equipment.The tables below summarize collateral dependent loans and the related ACL at September 30, 2025 and December 31, 2024.September 30, 2025(dollars in thousands)