FS Bancorp, Inc.
FSBWBusiness Summary
FS Bancorp, Inc. (the "Company") operates as a relationship-focused community bank, 1st Security Bank of Washington, serving local families, regional businesses, and industry niches primarily within the Puget Sound and Pacific Northwest communities 1. The Company's core business model revolves around diversified lending and deposit-gathering activities, emphasizing long-term customer relationships and community involvement 2. Revenue is primarily generated through net interest income, supplemented by fee income from mortgage banking activities, service charges, and gains from asset sales 3. The Company has strategically expanded its footprint through acquisitions, including the purchase of seven retail bank branches from Columbia State Bank on February 24, 2023, which added approximately $425.5 million in deposits and $66.1 million in loans 4.
The Company is a diversified lender specializing in various loan types, including commercial real estate (CRE), multi-family, construction, one-to-four-family, home equity, consumer loans (such as indirect home improvement and marine loans), and commercial business loans 5. As of December 31, 2025, CRE loans, including multi-family and speculative construction and development loans, totaled $969.5 million, representing 36.5% of the gross loan portfolio 6. The residential real estate loan portfolio, excluding loans held for sale, amounted to $628.8 million, or 23.7% of the gross loan portfolio 7. Home equity loans totaled $88.3 million, or 3.3% of the gross loan portfolio 8. Consumer loans, primarily indirect home improvement loans, totaled $597.0 million, or 22.5% of the gross loan portfolio 9. Commercial business loans, including warehouse lending, totaled $329.3 million, or 12.4% of the gross loan portfolio 10.
For the year ended December 31, 2025, the Company reported net income of $33.3 million 11, a decrease from $35.0 million in the prior year 12. Total assets increased by $167.7 million to $3.20 billion at December 31, 2025, from $3.03 billion at December 31, 2024 13. Total loans receivable, net, increased by $121.2 million to $2.62 billion 14. Total deposits increased by $334.2 million to $2.67 billion 15. Stockholders' equity increased by $11.9 million to $307.7 million 16. The allowance for credit losses (ACL) on loans was $31.9 million, or 1.20% of gross loans receivable, at December 31, 2025 17.
Comparing the year ended December 31, 2025, to the year ended December 31, 2024, net interest income increased by $7.3 million, or 5.9%, to $130.4 million 18. Total noninterest income increased by $721,000, or 3.3%, to $22.3 million 19. Noninterest expense increased by $4.4 million, or 4.6%, to $102.0 million 20. The provision for credit losses increased by $4.0 million, or 73.2%, to $9.5 million 21. The effective corporate income tax rate for 2025 was 18.9%, up from 15.8% in 2024 22.
Significant operational developments during the period include an increase in total undisbursed construction and development loan commitments by $61.3 million to $235.4 million at December 31, 2025 23. The Company also sold $555.2 million of one-to-four-family loans to investors in 2025, with $209.1 million sold to FNMA, FHLMC, FHLB, and GNMA with servicing rights retained 24. The Company repurchased 46,947 shares of common stock during the quarter ended December 31, 2025, at an average price of $40.01 per share 25.
Business Outlook
Management's strategic focus for the upcoming period involves diversifying revenues, expanding lending channels, and enhancing the banking franchise, with a commitment to establishing varied revenue streams while managing credit, interest rate, and concentration risks 26. The business plan includes growing and diversifying the loan portfolio, maintaining strong asset quality, emphasizing lower-cost core deposits to reduce funding costs, capturing customers' complete relationships through a broad array of products and services, and expanding into new markets 27.
A major growth area is the continued emphasis on commercial real estate lending, including construction and development lending, as well as commercial business loans 28. The Company also plans to expand the size of its one-to-four-family residential mortgage loans and consumer loan portfolios 29. In the indirect home improvement loan segment, the Company originated 6,146 loans totaling $138.2 million during 2025, with five contractor/dealers accounting for 77.5% of the dollar volume funded 30. The Company aims to broaden its customer base by leveraging community involvement and selectively emphasizing products and services tailored to new customers, with plans to extend its presence into other market areas through targeted expansion of its home lending network 31.
Regarding operational outlook, the Company's efficiency ratio improved slightly to 66.81% for the year ended December 31, 2025, from 67.45% in the prior year, primarily due to revenue growth outpacing the increase in noninterest expenses 32. Management expects to incur capital expenditures during the year ending December 31, 2025, related primarily to tenant and operational improvements at the newly purchased headquarters building in connection with the planned headquarters consolidation 33. These expenditures are expected to be largely offset by proceeds from the anticipated sale of the Bank's current headquarters, and are not expected to have a material impact on liquidity 34.
Planned capital allocation includes a current quarterly common stock dividend rate of $0.29 per share 35, which is expected to result in a total dividend payment of approximately $2.1 million each quarter based on the number of current outstanding shares as of December 31, 2025 36. The Company also has a stock repurchase program, with $3,947,473 remaining under the October 2025 authorization as of December 31, 2025 37.
Management has flagged several structural headwinds and execution risks. The determination of the allowance for credit losses (ACL) on loans is subject to inherent uncertainties, and a decline in national and local economic conditions could result in a material increase in the ACL, adversely affecting financial condition and results of operations 38. The Company's net interest income remains relatively stable across interest rate changes, indicating moderate exposure to immediate rate fluctuations, with a projected 2.9% increase at +300 basis points and a 4.9% decline at -300 basis points over the next 12 months 39.
Risk Factors
The Company faces material macroeconomic risks, including adverse impacts from downturns in the national economy and local market areas, such as declining employment, reduced consumer spending, or business failures, which could affect loan repayment ability and growth 40. Broader macroeconomic factors like persistent inflation, recessionary pressures, or slowed economic growth, along with geopolitical developments and trade restrictions, could negatively affect credit performance and operating costs 41. Changes in interest rate levels and volatility, particularly actions by the Federal Reserve, could adversely affect revenues, expenses, asset values, and the cost of capital and liquidity, potentially leading to margin compression and increased defaults on adjustable-rate loans 42. The Company's loan portfolio, with a substantial portion secured by real estate or fixtures, is vulnerable to declines in real estate market values, which could impair borrowers' ability to repay and reduce collateral value 43. Severe flooding in Western Washington and Oregon in November 2025, and the increasing frequency of climate-related events, pose risks to credit quality and may necessitate increases in the allowance for credit losses 44. Operational risks include reliance on third-party vendors, which exposes the Company to disruptions, cyber-attacks, and security breaches that could lead to financial losses, regulatory fines, and reputational damage 45. The increasing adoption of Artificial Intelligence (AI) and other emerging technologies introduces risks such as flawed algorithms, biased data, cybersecurity threats, and regulatory compliance concerns due to the opaque nature of some AI models 46. Ineffective liquidity management, particularly if the Company cannot replace maturing deposits and advances, could adversely affect financial results 47. The Company's ability to pay dividends and make subordinated debt payments is subject to the Bank's ability to make capital distributions, which are limited by federal and state laws and regulations 48.
Management Priorities
Management's overall tone emphasizes a commitment to operating 1st Security Bank as a well-capitalized, profitable, independent, community-oriented financial institution, guided by the Vision Statement: "To build a truly great place to work and bank" 49. This vision underscores the belief that fostering an exceptional workplace will inherently lead to an outstanding banking environment 50. The strategic priorities for the period ahead include growing and diversifying the loan portfolio and revenue streams, maintaining strong asset quality, and emphasizing lower-cost core deposits to reduce funding costs 51. Additionally, management is focused on capturing customers' full relationships through a broad array of products and services and expanding the Company's markets 52. The Company currently expects to continue paying quarterly cash dividends on common stock at a rate of $0.29 per share 53, which management believes balances objectives of managing and investing in the Bank and returning a substantial portion of cash to shareholders 54.
View Source Annual Report on SEC.gov ↗
References
- [1] Item 1, Business — General
- [2] Item 7, MD&A — Overview
- [3] Item 7, MD&A — Overview
- [4] Item 1, Business — General
- [5] Item 1, Business — General
- [6] Item 1, Business — Lending Activities — CRE Lending
- [7] Item 1, Business — Lending Activities — Residential
- [8] Item 1, Business — Lending Activities — Home Equity Lending
- [9] Item 1, Business — Lending Activities — Consumer Lending
- [10] Item 1, Business — Lending Activities — Commercial Business Lending
- [11] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — General
- [12] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — General
- [13] Item 7, MD&A — Comparison of Financial Condition at December 31, 2025 and December 31, 2024 — Assets
- [14] Item 7, MD&A — Comparison of Financial Condition at December 31, 2025 and December 31, 2024 — Assets
- [15] Item 7, MD&A — Comparison of Financial Condition at December 31, 2025 and December 31, 2024 — Liabilities
- [16] Item 7, MD&A — Comparison of Financial Condition at December 31, 2025 and December 31, 2024 — Stockholders’ Equity
- [17] Item 7, MD&A — Comparison of Financial Condition at December 31, 2025 and December 31, 2024 — Assets
- [18] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — General
- [19] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — General
- [20] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — General
- [21] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — General
- [22] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — Provision for Income Taxes
- [23] Item 7, MD&A — Comparison of Financial Condition at December 31, 2025 and December 31, 2024 — Assets
- [24] Item 7, MD&A — Comparison of Financial Condition at December 31, 2025 and December 31, 2024 — Assets
- [25] Item 5, Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities — Issuer Purchases of Equity Securities
- [26] Item 7, MD&A — Our Business and Operating Strategy and Goals
- [27] Item 7, MD&A — Our Business and Operating Strategy and Goals
- [28] Item 7, MD&A — Our Business and Operating Strategy and Goals
- [29] Item 7, MD&A — Our Business and Operating Strategy and Goals
- [30] Item 7, MD&A — Overview
- [31] Item 7, MD&A — Our Business and Operating Strategy and Goals
- [32] Item 7, MD&A — Comparison of Results of Operations for the Years Ended December 31, 2025 and 2024 — Noninterest Expense
- [33] Item 7, MD&A — Liquidity
- [34] Item 7, MD&A — Liquidity
- [35] Item 7, MD&A — Liquidity
- [36] Item 7, MD&A — Liquidity
- [37] Item 5, Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities — Issuer Purchases of Equity Securities
- [38] Item 7, MD&A — Critical Accounting Estimates — Allowance for Credit Losses (“ACL”) on Loans
- [39] Item 7, MD&A — Asset and Liability Management and Market Risk — Interest Rate Risk
- [40] Item 1A, Risk Factors — Risks Related to Macroeconomic Conditions — Our business may be adversely affected by downturns in the national economy and in the economies in our market areas.
- [41] Item 1A, Risk Factors — Risks Related to Macroeconomic Conditions — Our business may be adversely affected by downturns in the national economy and in the economies in our market areas.
- [42] Item 1A, Risk Factors — Risks Related to Market Interest Rates — Changes in interest rates may reduce our net interest income and may result in higher defaults in a rising rate environment.
- [43] Item 1A, Risk Factors — Risks Related to Macroeconomic Conditions — Our business may be adversely affected by downturns in the national economy and in the economies in our market areas.
- [44] Item 1A, Risk Factors — Risks Related to our Lending Activities — Severe flooding in Western Washington and Oregon in November 2025, as well as the increasing frequency and severity of flood and wildfire events, could materially and adversely affect the credit quality of our loan portfolio and the adequacy of our allowance for credit losses.
- [45] Item 1A, Risk Factors — Risks Related to Cybersecurity, Data, Fraud, Third Parties and Technology — We rely on other companies to provide key components of our business infrastructure.
- [46] Item 1A, Risk Factors — Risks Related to Cybersecurity, Data, Fraud, Third Parties and Technology — Our current and future uses of Artificial Intelligence (AI) and other emerging technologies may create additional risks.
- [47] Item 1A, Risk Factors — Risks Related to Our Business and Industry Generally — Ineffective liquidity management could adversely affect our financial results and condition.
- [48] Item 1A, Risk Factors — Risks Related to Our Business and Industry Generally — The Company’s ability to pay dividends and make subordinated debt payments is subject to the ability of the Bank to make capital distributions to the Company.
- [49] Item 1, Business — Human Capital
- [50] Item 1, Business — Human Capital
- [51] Item 7, MD&A — Our Business and Operating Strategy and Goals
- [52] Item 7, MD&A — Our Business and Operating Strategy and Goals
- [53] Item 7, MD&A — Liquidity
- [54] Item 7, MD&A — Liquidity
Analysis on 5/22/2026