Company: FSBC
Filing Date: 2025-11-06
Form Type: 10-Q
Source: 0001628280-25-050090
Chunk: 172

Company: FIVE STAR BANCORP
Filing Date: 2025-11-06
Form: 10-Q
Item: Part I, Item 8
Chunk 172
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ars in thousands)Allowance for Credit Losses% of Loans to Total LoansAllowance for Credit Losses% of Loans to Total LoansReal estate:Commercial$23,473 80.86 %$25,864 80.75 %Commercial land and development30 0.02 %78 0.11 %Commercial construction4,355 3.52 %2,268 3.15 %Residential construction108 0.15 %64 0.13 %Residential351 0.92 %270 0.93 %Farmland425 1.48 %607 1.34 %Commercial:Secured10,400 4.91 %5,866 4.91 %Unsecured438 0.99 %278 0.78 %Consumer and other2,481 7.15 %2,496 7.90 %Total allowance for credit losses$42,061 100.00 %$37,791 100.00 %

The ratio of the allowance for credit losses to total loans held for investment was 1.08% at September 30, 2025, an increase from 1.07% at December 31, 2024.

54

Table 21: Activity Within the Allowance for Credit LossesAs of and for the three months ended As of and for the nine months ended September 30, 2025September 30, 2024September 30, 2025September 30, 2024(dollars in thousands)Activity% of Average Loans Held for InvestmentActivity% of Average Loans Held for InvestmentActivity % of Average Loans Held for InvestmentActivity % of Average Loans Held for InvestmentAverage loans held for investment $3,831,785 $3,350,125 $3,697,065 $3,203,569 Allowance for credit losses$40,167 $35,406 $37,791 $34,431   Net (charge-offs) recoveries:  Real estate:  Commercial(280)(0.01)%— — %(280)(0.01)%— — %Commercial:Secured(353)(0.01)%(784)(0.02)%(2,454)(0.07)%(2,783)(0.09)%Unsecured— — %29 — %(