Company: HBCP
Filing Date: 2025-06-23
Form Type: 11-K
Source: 0001436425-25-000026
Chunk: 8

Company: HOME BANCORP, INC.
Filing Date: 2025-06-23
Form: 11-K
Chunk 8
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• Pooled separate accounts: Valued at NAV of shares held by the Plan at year-end, provided by the administrator of the fund. NAV of pooled separate accounts are the basis for current transactions and available via investor online reporting.

Based on management's interpretation of the guidance under ASC 820, investments measured at net asset value (i.e. pooled separate accounts) are now classified in the fair value hierarchy because these investments are considered to have readily determinable fair value. The NAV of pooled separate accounts are considered determinable and published to current and prospective investors and are the basis for current transactions. There have been no changes in the inputs or valuation methodologies used to calculated the NAV of the assets.

The Plan’s investments, excluding the guaranteed investment contract, are reported at fair value in the accompanying statement of net assets available for benefits. The methods used to measure fair value may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Furthermore, although the Plan believes its valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement at the reporting date.

The following table sets forth by level, within the fair value hierarchy, the Plan’s assets at fair value as of the date indicated:

|                                 |     |   | Value at December 31, 2024 |     |   | Quoted Prices in Active Markets for Identical Assets 
                                            (Level 1) |     |   | Significant Other Observable Inputs 
 (Level 2)                           |     |   | Significant Unobservable Inputs 
 (Level 3)                       |
|:--------------------------------|:----|:--|---------------------------:|:----|:--|-----------------------------------------------------:|:----|:--|:------------------------------------|:----|:--|:--------------------------------|
| Registered investment companies |     | $ |                 31,366,213 |     | $ |                                           31,366,213 |     | $ | —                                   |     | $ | —                               |
| Affiliated stock                |     |   |                  9,414,423 |     |   |                                            9,414,423 |     |   | —                                   |     |   | —                               |
| Pooled separate accounts        |     |   |                 10,955,782 |     |   |                                           10,955,782 |     |   | —                                   |     |