FIVE STAR BANCORP
For the period ended Sep 30, 2026. Filed Nov 5, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Nov 5, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Table of Contents
Quarterly Report on Form 10-Q
September 30, 2026
| PART I | FINANCIAL INFORMATION | 1 |
|---|---|---|
| ITEM 1. | Financial Statements (unaudited) | 1 |
| Consolidated Balance Sheets | 1 | |
| Consolidated Statements of Income | 2 | |
| Consolidated Statements of Comprehensive Income | 3 | |
| Consolidated Statements of Shareholders’ Equity | 4 | |
| Consolidated Statements of Cash Flows | 6 | |
| Notes to Consolidated Financial Statements | 8 | |
| ITEM 2. | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 34 |
| ITEM 3. | Quantitative and Qualitative Disclosures About Market Risk | 72 |
| ITEM 4. | Controls and Procedures | 73 |
| PART II | OTHER INFORMATION | 74 |
| ITEM 1. | Legal Proceedings | 74 |
| ITEM 1A. | Risk Factors | 74 |
| ITEM 2. | Unregistered Sales of Equity Securities and Use of Proceeds | 74 |
| ITEM 3. | Defaults Upon Senior Securities | 74 |
| ITEM 4. | Mine Safety Disclosures | 74 |
| ITEM 5. | Other Information | 74 |
| ITEM 6. | Exhibits | 75 |
| SIGNATURES | 76 |
Glossary of Acronyms, Abbreviations, and Terms
The terms identified below are used in various sections of this Form 10-Q, including the section entitled “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in Item 2 and the unaudited Consolidated Financial Statements and Notes to the Financial Statements in Item 1 of this Form 10-Q.
| 2025 Annual Report on Form 10-K | Company’s Annual Report on Form 10-K for the year ended December 31, 2025 | FNMA | Federal National Mortgage Association |
|---|---|---|---|
| ASC | Accounting Standards Codification | GAAP | Generally Accepted Accounting Principles in the U.S. |
| ASU | Accounting Standards Update | GNMA | Government National Mortgage Association |
| Bancorp | Five Star Bancorp and its subsidiary | GSE | Government Sponsored Entity |
| Bank | Five Star Bank | IPO | Initial Public Offering |
| Basel III | A capital framework and rules for U.S. banking organizations | IRC | Internal Revenue Code |
| BOLI | Bank-Owned Life Insurance | LM | Loan modification made to borrower experiencing financial difficulty |
| CECL | Current Expected Credit Loss | NII | Net Interest Income |
| CME | Chicago Mercantile Exchange | OCI | Other Comprehensive Income |
| EPS | Earnings per Share | PSU | Performance-based Restricted Stock Unit |
| EVE | Economic Value of Equity | RSA | Restricted Stock Award |
| FASB | Financial Accounting Standards Board | ROAA | Return on Average Assets, annualized |
| FDIC | Federal Deposit Insurance Corporation | ROAE | Return on Average Equity, annualized |
| Federal Reserve | Board of Governors of the Federal Reserve System | ROUA | Right-of-Use Asset |
| FFIEC | Federal Financial Institutions Examination Council | SBA | U.S. Small Business Administration |
| FHLB | Federal Home Loan Bank of San Francisco | SEC | Securities and Exchange Commission |
| FHLMC | Federal Home Loan Mortgage Corporation | SOFR | Secured Overnight Financing Rate |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.