Company: FCAP
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001171843-25-003186
Chunk: 57

Company: FIRST CAPITAL INC
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 8
Chunk 57
---
			8,274

			$
			3,574

			$
			810

			$
			7,554

			$
			2,707

			$
			58,406

			Total Loans

			Pass

			$
			98,316

			$
			114,627

			$
			133,927

			$
			72,883

			$
			41,261

			$
			91,127

			$
			74,191

			$
			626,332

			Special Mention

			486

			691

			3,162

			126

			15

			737

			242

			5,459

			Substandard

			311

			716

			-

			614

			211

			2,178

			277

			4,307

			Doubtful

			-

			107

			1,967

			244

			73

			1,991

			-

			4,382

			$
			99,113

			$
			116,141

			$
			139,056

			$
			73,867

			$
			41,560

			$
			96,033

			$
			74,710

			$
			640,480

-27-

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(4 – continued)

ACL on Off-Balance-Sheet Credit Exposures

The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk via a contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The estimate includes consideration of the likelihood that funding will occur and an estimate of expected credit losses on commitments expected to be funded over its estimated life. The ACL for off-balance-sheet credit exposures was $131,000 at both March 31, 2025 and December 31, 2024. The ACL for off-balance-sheet credit exposures is presented in accrued expenses and other liabilities on the consolidated balance sheets. Changes in the ACL for off-balance-sheet credit exposures are reflected in the provision for credit losses on the consolidated statements