Company: HBCP
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0001628280-25-048166
Chunk: 72

Company: HOME BANCORP, INC.
Filing Date: 2025-11-03
Form: 10-Q
Item: Item 8
Chunk 72
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 The following tables provide a summary of loans individually evaluated for credit losses as of the dates indicated.

September 30, 2025(dollars in thousands)Recorded InvestmentAllowance for Loan LossesAllowance to Total LoansLoans Individually EvaluatedOne- to four-family first mortgage$2,173 $213 9.80 %Home equity loans and lines— — — Commercial real estate2,226 430 19.32 Construction and land519 — — Multi-family residential603 136 22.55 Commercial and industrial619 357 57.67 Consumer— — — Total$6,140 $1,136 18.50 %

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December 31, 2024(dollars in thousands)Recorded InvestmentAllowance for Loan LossesAllowance to Total LoansLoans Individually EvaluatedOne- to four-family first mortgage$— $— — %Home equity loans and lines— — — Commercial real estate4,718 200 4.24 Construction and land— — — Multi-family residential— — — Commercial and industrial254 248 97.64 Consumer— — — Total$4,972 $448 9.01 %

Federal regulations and our policies require that we utilize an internal asset classification system as a means of reporting problem and potential problem assets. We have incorporated an internal asset classification system, substantially consistent with Federal banking regulations, as a part of our credit monitoring system. Federal banking regulations set forth a classification scheme for problem and potential problem assets as “substandard,” “doubtful” or “loss” assets. An asset is considered “substandard” if it is inadequately protected by the current net worth and paying capacity of the obligor or of the collateral pledged, if any. “Substandard” assets include those characterized by the “distinct possibility” that the insured institution will sustain “some loss” if the deficiencies are not corrected. Assets classified as “doubtful” have all of the weaknesses inherent in those classified “substandard” with the added characteristic that the weaknesses present make “collection or liquidation in full,” on the basis of currently existing facts, conditions and values, “highly questionable and improbable.” Assets classified as “loss” are those considered “uncollectible” and of such little value that their continuance