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Red Flags Detected

  • Goodwill Impairment (new) — Company recorded $12.9M goodwill impairment in 2025, signaling write-down of acquisition-related intangibles.
  • Material Weakness (removed) — Material weakness in loan operations quality control identified mid-2025 and remediated by year-end through new leadership, staff, and monitoring.
NASDAQ: FGBI First Guaranty Bancshares, Inc. 10-K

First Guaranty posts $56M loss on $82M credit provision, $43M single-loan charge-off

Filed March 31, 2026 · Period ending December 31, 2025 · Compared to 10-K Mar 17, 2025 · ~2 min read

Key Changes

  • high

    Company swung from $12.4M profit in 2024 to $56M loss in 2025, driven by $82M credit provision (up from $20M), $77M in charge-offs (up from $19M), and $13M goodwill impairment. A single commercial lease to an auto parts manufacturer accounted for $43M of charge-offs.

    MD&A: Financial Results verify on EDGAR →
  • high

    Book value per share fell 31% from $17.75 to $12.23; tangible book value dropped 27% to $12.08. Common dividend slashed 90% from $0.41 to $0.04 per share. Return on assets turned negative to -1.43% from +0.34%.

    MD&A: Per-Share Metrics verify on EDGAR →
  • high

    Loan portfolio contracted 23% to $2.1B (vs. 2% decline in 2024) as management accelerated risk reduction. Real estate secured loans rose to 82% of portfolio from 79%, while commercial leases plunged 66% to $76M from $220M.

    MD&A: Portfolio Composition verify on EDGAR →

2 more material changes behind this preview — plus the full narrative summary, section-by-section diffs against the prior filing, and verbatim quotes with EDGAR citations.

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