FUSB FIRST US BANCSHARES, INC.

Overview and Growth

Fiscal 2025 results for FIRST US BANCSHARES, INC. included $1.14M of revenue and net income of $5.99M. Reported revenue of $1.14M establishes the scale of the bank’s recognized income for the year and provides context for comparing earnings with the financial resources employed. Compared with $1.23M in fiscal 2024, revenue decreased 7.5%, a top-line contraction that reduced operating scale. On a per-share basis, diluted EPS was $1.00, which connects the reported earnings outcome with the company’s diluted share count. The per-share result recorded a 24.8% decrease from fiscal 2024 diluted EPS of $1.33. A diluted share base of 6.00M links the aggregate earnings figure to diluted EPS and helps frame the per-share comparison. Diluted shares moved 1.9% from 6.12M in fiscal 2024, leaving the current share base lower year over year. The bank reported $1.15B of total assets, the resource base supporting its lending, investing, and other financial activities and the basis for assessing earnings returns, capitalization, liquidity, and its shareholder-capital buffer.

Profitability

The bank reported net income of $5.99M after all recognized revenue, expense, and tax items. Net margin was 525.6%, meaning that this portion of revenue remained as net income after all recognized expenses. Before income taxes, the company reported $7.94M of earnings, providing a bridge between the operating result and final net income. The pretax margin was 696.1%, relating income before taxes directly to revenue. Income tax expense totaled $1.94M, providing the reported tax component that separates pretax and after-tax earnings. The effective relationship between income tax and positive pretax income was 24.5%, without assuming a statutory-rate comparison. The relationship between net income and period-end equity was 5.7%, indicating the profitability achieved on book capital. Return on period-end assets was 0.5%, connecting net income with the company’s total asset base. Against $8.17M in fiscal 2024, the current $5.99M bottom line finished below the prior-year result in absolute terms. The balance-sheet-intensive banking model makes net income, return on assets, and return on equity the most relevant links between earnings and financial scale. Considering returns on both assets and equity distinguishes the profitability of the bank’s financial balance sheet from the result earned on shareholder capital and shows how the two perspectives differ.

Liquidity and Capital Structure

At period end, the $1.15B asset base was financed through $1.05B of liabilities and $105.65M of equity. Cash and equivalents totaled $73.55M, identifying the most liquid reported component available within the broader current-asset balance. Book equity represented 9.1% of total assets, quantifying the balance-sheet share supported by shareholder capital. The liabilities-to-assets relationship was 90.9%, placing reported obligations against the full positive asset balance. The cash-to-assets relationship was 6.4%, comparing reported cash and equivalents with the full positive asset balance. The asset base changed 4.9% from $1.10B in fiscal 2024, leaving current total assets higher year over year. Book equity was 7.1% higher than fiscal 2024 equity of $98.62M, showing how shareholder capital changed year over year. Compared with $47.22M in fiscal 2024, the current cash balance moved 55.8% and finished higher. Equity capitalization is particularly important for a bank because it provides the loss-absorbing layer beneath a predominantly liability-funded balance sheet. For a bank, asset growth describes the changing scale of the financial balance sheet, and equity growth shows whether the shareholder-capital layer moved in the same direction.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Oct 21, 2026.