Income Statement American Riviera Bancorp

Stocks

ARBV

US02933K1034

Market Closed - OTC Markets 09:04:41 04/06/2026 pm IST			5-day change	1st Jan Change
25.99 ^USD	-0.19%		-16.43%	+8.74%

23/07	American Riviera Bancorp Reports Earnings Results for the Second Quarter and Six Months Ended June 30, 2026	CI
15/06	Markets Get Their Peace Dividend

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Published financial data: AMERICAN RIVIERA BANCORP

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Interest Income On Loans	3.8Cr	4.05Cr	4.77Cr	5.25Cr	5.81Cr
Interest Income On Investments	20.65L	82.61L	79.95L	75.95L	74.73L
Interest Income, Total	4Cr	4.88Cr	5.57Cr	6.01Cr	6.56Cr
Interest On Deposits	9L	13.62L	84.88L	1.51Cr	1.63Cr
Total Interest On Borrowings	-	6L	29.07L	37.91L	13.71L
Interest Expense, Total	9L	19.32L	1.14Cr	1.89Cr	1.77Cr
Net Interest Income	3.91Cr	4.68Cr	4.43Cr	4.12Cr	4.79Cr
Total Mortgage Banking Activities	-	-	-	-	-
Gain (Loss) on Sale of Loans	4L	5L	85T	3L	69T
Gain (Loss) on Sale of Assets	-	-	-68T	-	-
Gain (Loss) on Sale of Invest. & Securities - (Rev)	8T	-89T	-5L	13T	-41T
Total Other Non Interest Income	31.31L	29.03L	30.03L	33.59L	34.86L
Non Interest Income, Total	35.85L	33.47L	24.76L	36.73L	35.14L
Revenues Before Provison For Loan Losses	4.27Cr	5.02Cr	4.68Cr	4.49Cr	5.14Cr
Provision For Loan Losses	3L	11.47L	2L	4L	10.37L
Total Revenues	4.23Cr	4.9Cr	4.66Cr	4.45Cr	5.04Cr
Salaries And Other Employee Benefits	1.51Cr	1.73Cr	1.76Cr	1.87Cr	2.06Cr
Occupancy Expense	16.72L	17.55L	20.42L	23.26L	22.05L
Selling General & Admin Expenses, Total	28.57L	34.27L	37.88L	37.2L	35.25L
Total Other Non Interest Expense	62.96L	78.27L	86.17L	78.68L	79.65L
Non Interest Expense, Total	2.6Cr	3.03Cr	3.21Cr	3.26Cr	3.43Cr
EBT, Excl. Unusual Items	1.64Cr	1.88Cr	1.45Cr	1.19Cr	1.61Cr
Total Merger & Related Restructuring Charges	-	-	-	-	-
Other Unusual Items	-	-	-	4L	-
EBT, Incl. Unusual Items	1.64Cr	1.88Cr	1.45Cr	1.23Cr	1.61Cr
Income Tax Expense	45.46L	52.63L	39.91L	35.59L	36.37L
Earnings From Continuing Operations	1.18Cr	1.35Cr	1.05Cr	87.42L	1.24Cr
Net Income to Company	1.18Cr	1.35Cr	1.05Cr	87.42L	1.24Cr
Net Income - (IS)	1.18Cr	1.35Cr	1.05Cr	87.42L	1.24Cr
Net Income to Common Incl Extra Items	1.18Cr	1.35Cr	1.05Cr	87.42L	1.24Cr
Net Income to Common Excl. Extra Items	1.18Cr	1.35Cr	1.05Cr	87.42L	1.24Cr
Per Share Items
Net EPS - Basic	2.09	2.38	1.82	1.5	2.18
Basic EPS - Continuing Operations	2.09	2.38	1.82	1.5	2.18
Basic Weighted Average Shares Outstanding	56.51L	56.69L	57.69L	58.16L	57.13L
Net EPS - Diluted	2.09	2.38	1.82	1.5	2.18
Diluted EPS - Continuing Operations	2.09	2.38	1.82	1.5	2.18
Diluted Weighted Average Shares Outstanding	56.51L	56.69L	57.69L	58.16L	57.13L
Normalized Basic EPS	1.81	2.07	1.57	1.27	1.76
Normalized Diluted EPS	1.81	2.07	1.57	1.27	1.76
Supplemental Items
Effective Tax Rate - (Ratio)	27.76	28.06	27.52	28.93	22.62
Current Domestic Taxes	52.68L	59.96L	33.59L	32.68L	47.22L
Total Current Taxes	52.68L	59.96L	33.59L	32.68L	47.22L
Deferred Domestic Taxes	-7L	-7L	6L	3L	-10.85L
Total Deferred Taxes	-7L	-7L	6L	3L	-10.85L
Normalized Net Income	1.02Cr	1.17Cr	90.65L	74.07L	1.01Cr
Supplemental Operating Expense Items
Stock-Based Comp., SG&A Exp. (Total)	9L	10.2L	13.26L	12.61L	12.49L
Total Stock-Based Compensation	9L	10.2L	13.26L	12.61L	12.49L

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	81.84L	1.21Cr	1.2Cr	1.46Cr	1.19Cr
Investment Securities, Total	39Cr	16Cr	11Cr	10Cr	10Cr
Mortgage Backed Securities	8.69Cr	16Cr	16Cr	13Cr	13Cr
Total investments	48Cr	32Cr	26Cr	23Cr	23Cr
Gross Loans	80Cr	91Cr	95Cr	99Cr	108.33Cr
Allowance For Loan Losses	-93.83L	-1.06Cr	-1.16Cr	-1.16Cr	-1.27Cr
Other Adjustments to Gross Loans	-25.85L	-17.3L	-15.35L	-14.89L	-15.96L
Net Loans	78Cr	90Cr	93Cr	98Cr	106.9Cr
Gross Property Plant And Equipment	1.63Cr	1.89Cr	2.08Cr	2.1Cr	2.19Cr
Accumulated Depreciation	-58.35L	-65.97L	-68.03L	-79.47L	-90.82L
Net Property Plant And Equipment	1.04Cr	1.23Cr	1.4Cr	1.31Cr	1.28Cr
Goodwill	48L	48L	48L	48L	48L
Other Intangibles, Total	2L	1L	1L	-	-
Investment in FHLB	42.26L	-	-	-	-
Accrued Interest Receivable	40.87L	53.71L	51.19L	10.52L	56.21L
Restricted Cash	-	-	-	-	-
Deferred Tax Assets Long-Term (Collected)	67.14L	1.77Cr	1.64Cr	1.53Cr	1.37Cr
Other Long-Term Assets, Total	83.44L	1.35Cr	1.49Cr	1.95Cr	2.19Cr
Total Assets	130.65Cr	128.26Cr	126.5Cr	127.93Cr	136.73Cr
Liabilities
Interest Bearing Deposits	73Cr	69Cr	57Cr	61Cr	68Cr
Institutional Deposits	-	-	3.67Cr	7.38Cr	7.12Cr
Non-Interest Bearing Deposits	47Cr	48Cr	44Cr	43Cr	45Cr
Total Deposits	120.21Cr	116.35Cr	104.97Cr	111.33Cr	120Cr
Short-Term Borrowings	-	-	-	2.5Cr	1Cr
Current Portion of Leases	12.47L	12.7L	14.15L	13.19L	30.66L
Long-Term Debt	-	1.8Cr	10Cr	1.65Cr	1.65Cr
Long-Term Leases	37.25L	57.99L	48.03L	45.84L	35.58L
Accrued Interest Payable	8L	91T	6L	10.52L	7L
Other Current Liabilities - (Bank / Utility Template)	-	-	-	10.52L	10L
Deferred Tax Liability Non-Current	24.51L	29.74L	31.77L	29.65L	27.09L
Other Non Current Liabilities	-	38.1L	17.53L	21.19L	21.07L
Total Liabilities	121.03Cr	119.55Cr	116.44Cr	116.79Cr	123.96Cr
Common Stock, Total	5.66Cr	6.63Cr	6.73Cr	6.8Cr	6.73Cr
Retained Earnings	4.04Cr	4.47Cr	5.43Cr	6.3Cr	7.43Cr
Comprehensive Income and Other	-7L	-2.39Cr	-2.09Cr	-1.97Cr	-1.39Cr
Total Common Equity	9.63Cr	8.71Cr	10Cr	11Cr	13Cr
Total Equity	9.63Cr	8.71Cr	10Cr	11Cr	13Cr
Total Liabilities And Equity	130.65Cr	128.26Cr	126.5Cr	127.93Cr	136.73Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	49.74L	56.92L	57.69L	58.16L	57.13L
ECS Total Common Shares Outstanding	49.74L	56.92L	57.69L	58.16L	57.13L
Book Value / Share	19.35	15.3	17.45	19.15	22.35
Tangible Book Value	9.13Cr	8.21Cr	9.57Cr	11Cr	12Cr
Tangible Book Value Per Share	18.35	14.43	16.59	18.33	21.51
Tangible Book Value Per Share (As Reported)	16.29	-	16.59	18.31	21.49
Average Assets	-	-	-	-	-
Average Loans	-	-	-	-	-
Total Debt	49.72L	2.51Cr	11Cr	4.74Cr	3.31Cr
Federal Funds Sold	-	-	-	-	-
Net Debt	-29Cr	-3.67Cr	8.95Cr	2.65Cr	1.17Cr
Number Of Offices	-	-	-	-	-

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	1.18Cr	1.35Cr	1.05Cr	87.42L	1.24Cr
Depreciation, Depletion & Amortization	14L	10.16L	17.57L	12.6L	12.57L
Amortization of Goodwill and Intangible Assets - (CF)	2L	2L	-	-	-
Total Depreciation, Depletion & Amortization	16L	12.16L	17.57L	12.6L	12.57L
Gain (Loss) on Sale of Loans & Receivables - (CF)	-4L	-5L	-85T	-3L	-69T
(Gain) Loss On Sale of Asset - (CF)	-	3T	68T	-	-
(Gain) Loss on Sale of Investments - (CF)	12.08L	16.2L	17.19L	11.93L	3L
Total Asset Writedown	-49T	-	-	-	-
Provision for Credit Losses	3L	11.47L	2L	4L	10.37L
(Income) Loss On Equity Investments - (CF)	-55T	28T	-65T	8T	16T
Stock-Based Compensation (CF)	9L	10.2L	13.26L	12.61L	12.49L
Tax Benefit from Stock Options	-	-	-	-	-
Changes in Accrued Interest Receivable	-15.75L	-63.12L	6L	1L	10L
Changes in Accrued Interest Payable	81T	36.69L	-13.8L	12.21L	-5L
Change in Unearned Revenues	-3L	-9L	-2L	-35T	1L
Change In Deferred Taxes	-7L	-7L	6L	3L	-10.85L
Change in Other Net Operating Assets (Collected)	-2L	-2L	-3L	-4L	-5L
Other Operating Activities	-	-	-	-	-58.44L
Cash from Operations	1.26Cr	1.35Cr	1.48Cr	1.38Cr	93.4L
Capital Expenditure	-6L	-6L	-48.39L	-6L	-2L
Sale of Property, Plant, and Equipment	-	-	-	-	-
Cash Acquisitions	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-27Cr	13Cr	6.06Cr	3.1Cr	1.28Cr
Net (Increase) Decrease in Loans Originated / Sold - Investing	-6.61Cr	-11Cr	-3.84Cr	-4.32Cr	-9.18Cr
Other Investing Activities, Total	-9L	-20.12L	-29.99L	-87T	-14.21L
Cash from Investing	-34Cr	1.13Cr	1.44Cr	-1.28Cr	-8.06Cr
Short Term Debt Issued, Total	-	-	-	-	-
Long-Term Debt Issued, Total	-	1.8Cr	8.5Cr	-	-
Total Debt Issued	-	1.8Cr	8.5Cr	-	-
Short Term Debt Repaid, Total	-50L	-	-	-	-
Long-Term Debt Repaid, Total	-	-	-	-6.15Cr	-1.5Cr
Total Debt Repaid	-50L	-	-	-6.15Cr	-1.5Cr
Issuance of Common Stock	1L	-	-	-	-
Repurchase of Common Stock	-2L	-3L	-4L	-5L	-31.54L
Repurchase of Preferred Stock	-	-	-	-	-
Net Increase (Decrease) in Deposit Accounts - (CF)	33Cr	-3.86Cr	-11Cr	6.37Cr	8.67Cr
Other Financing Activities, Total	-	-	-	-	-
Cash from Financing	32Cr	-2.09Cr	-2.92Cr	16.41L	6.85Cr
Net Change in Cash	-5L	39.12L	-1L	25.69L	-26.98L
Supplemental Items
Cash Interest Paid	11.05L	16.43L	1.09Cr	1.84Cr	1.8Cr
Cash Income Tax Paid (Refund)	48.85L	36.25L	27.75L	13.2L	34.75L
Net Debt Issued / Repaid	-50L	1.8Cr	8.5Cr	-6.15Cr	-1.5Cr

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	1.04	1.04	0.83	0.69	0.94
Return On Equity %	13.06	14.72	11.2	8.25	10.41
Return on Common Equity	13.06	14.72	11.2	8.25	10.41
Shareholders Value Added	11.57L	26.92L	-8L	-39.79L	-18.98L
Margin Analysis
SG&A Margin	46.45	45.8	50.37	55.69	52.28
Net Interest Income / Total Revenues %	92.33	95.51	95.05	92.63	95.08
EBT Excl. Non-Recurring Items Margin %	38.68	38.24	31.13	26.63	31.92
Income From Continuing Operations Margin %	27.94	27.51	22.56	19.64	24.7
Net Income Margin %	27.94	27.51	22.56	19.64	24.7
Net Avail. For Common Margin %	27.94	27.51	22.56	19.64	24.7
Normalized Net Income Margin	24.17	23.9	19.46	16.64	19.95
Asset quality
Nonperforming Loans / Total Loans %	0.36	0.34	0.06	0.62	0.75
Nonperforming Loans / Total Assets %	0.22	0.24	0.05	0.48	0.59
Nonperforming Assets / Total Assets %	0.22	0.24	0.05	0.48	0.59
NPAs / Loans and OREO	0.36	0.34	0.06	0.62	0.75
NPAs / Equity	2.98	3.52	0.59	5.47	6.36
Allowance for Credit Losses / Net Charge-offs %	-1.62T	-11.07T	-97.07T	-	-
Allowance for Credit Losses / Nonperforming Loans %	327.05	346.58	1.96T	189.77	156.35
Allowance for Credit Losses / Total Loans %	1.18	1.17	1.23	1.17	1.17
Net Charge-offs / Total Average Loans %	-	-	-	-	-
Provision for Loan Losses / Net Charge-offs %	-58.48	-1.19T	-1.42T	-	-
Interest Income / Average Assets	-	-	-	-	-
Interest Expense / Average Assets	-	-	-	-	-
Net Interest Income / Average Assets	-	-	-	-	-
Non Interest Income / Average Assets	-	-	-	-	-
Non Interest Expense / Average Asset	-	-	-	-	-
Capital And Funding
Total Average Common Equity / Total Average Assets %	7.95	7.08	7.37	8.33	9.03
Total Average Equity / Total Average Assets %	7.95	7.08	7.37	8.33	9.03
Total Equity + Allowance for Loan Losses / Total Loans %	13.27	10.75	11.85	12.4	12.96
Gross Loans / Total Deposits %	66.22	78.16	90.31	89.05	90.27
Net Loans / Total Deposits %	65.23	77.1	89.05	87.88	89.08
Tier 1 Capital Ratio %	11	11.9	12.6	13.2	12.5
Total Capital Ratio %	12.1	13	13.8	14.4	13.7
Core Tier 1 Capital Ratio	11	11.9	12.6	13.2	12.5
Tier 2 Capital Ratio	1.14	1.04	1.15	1.15	1.15
Coverage Ratio	327.16	346.58	-	-	-
Leverage Ratio %	7.2	8.8	10.6	11.2	10.6
Interbank Ratio	-	-	-	63.93	95.38
Fixed Charges Coverage
EBT + Interest on Borrowings / Interest on Borrowings	-	33.91	5.99	4.24	12.73
EBT + Interest Expense / Interest Expense	18.27	10.71	2.27	1.65	1.91
Growth Over Prior Year
Net Interest Income, 1 Yr. Growth %	19.71	19.84	-5.46	-6.92	16.23
Non Interest Income, 1 Yr. Growth %	25	-6.64	-26.02	48.34	-4.33
Provision For Loan Losses, 1 Yr. Growth %	-84.06	239.35	-85.09	129.82	163.87
Total Revenues, 1 Yr. Growth %	26.75	15.85	-5.01	-4.49	13.23
Earnings From Cont. Operations, 1 Yr. Growth %	60.33	14.08	-22.09	-16.85	42.36
Net Income, 1 Yr. Growth %	60.33	14.08	-22.09	-16.85	42.36
Normalized Net Income, 1 Yr. Growth %	58.35	14.55	-22.67	-18.29	35.7
Diluted EPS Before Extra, 1 Yr. Growth %	58.62	13.88	-23.53	-17.58	45.22
Gross Loans, 1 Yr. Growth %	9.21	14.24	4.24	4.59	9.27
Allowance For Loan Losses, 1 Yr. Growth %	10.82	13.25	9.62	-0.65	9.65
Net Loans, 1 Yr. Growth %	9.27	14.41	4.2	4.66	9.26
Non Performing Loans, 1 Yr. Growth %	-16.74	6.87	-80.63	926.6	33.09
Non Performing Assets, 1 Yr. Growth %	-16.74	6.87	-80.63	926.6	33.09
Total Assets, 1 Yr. Growth %	34.47	-1.83	-1.37	1.13	6.88
Total Deposits, 1 Yr Growth %	37.84	-3.21	-9.78	6.06	7.79
Tangible Book Value, 1 Yr. Growth %	14.46	-10.02	16.51	11.21	15.28
Common Equity, 1 Yr. Growth %	13.37	-9.53	15.55	10.67	14.62
Total Equity, 1 Yr. Growth %	13.37	-9.53	15.55	10.67	14.62
Compound Annual Growth Rate Over Two Years
Net Interest Income, 2 Yr. CAGR %	21.48	19.78	6.44	-6.2	4.01
Non Interest Income, 2 Yr. CAGR %	13.34	8.03	-16.89	4.76	19.13
Provision For Loan Losses, 2 Yr. CAGR %	-35.24	-26.44	-28.87	-41.47	146.26
Total Revenues, 2 Yr. CAGR %	21.94	21.18	4.9	-4.75	3.99
Earnings From Cont. Operations, 2 Yr. CAGR %	36.03	35.24	-5.73	-19.51	8.8
Net Income, 2 Yr. CAGR %	36.03	35.24	-5.73	-19.51	8.8
Normalized Net Income, 2 Yr. CAGR %	35.65	34.68	-5.89	-20.51	5.3
Diluted EPS Before Extra, 2 Yr. CAGR %	32.59	34.37	-6.68	-20.61	9.4
Gross Loans, 2 Yr. CAGR %	17.25	11.7	9.12	4.41	6.9
Allowance For Loan Losses, 2 Yr. CAGR %	21.41	12.03	11.42	4.36	4.37
Net Loans, 2 Yr. CAGR %	17.07	11.81	9.18	4.43	6.94
Non Performing Loans, 2 Yr. CAGR %	217.84	-5.67	-54.5	41.03	269.64
Non Performing Assets, 2 Yr. CAGR %	217.84	-5.67	-54.5	41.03	269.64
Total Assets, 2 Yr. CAGR %	34.81	14.89	-1.6	-0.13	3.96
Total Deposits, 2 Yr CAGR %	39.11	15.51	-6.55	-2.18	6.92
Tangible Book Value, 2 Yr. CAGR %	13.55	1.49	2.39	13.9	13.23
Common Equity, 2 Yr. CAGR %	12.44	1.27	2.24	13.09	12.63
Total Equity, 2 Yr. CAGR %	12.44	1.27	2.24	13.09	12.63
Compound Annual Growth Rate Over Three Years
Net Interest Income, 3 Yr. CAGR %	17.34	20.94	10.69	1.79	0.75
Non Interest Income, 3 Yr. CAGR %	26.76	6.24	-4.78	0.81	1.64
Provision For Loan Losses, 3 Yr. CAGR %	-36.08	12.48	-56.79	5.15	-3.3
Total Revenues, 3 Yr. CAGR %	19.74	19.88	11.73	1.68	0.9
Earnings From Cont. Operations, 3 Yr. CAGR %	26.17	28.28	12.53	-9.59	-2.66
Net Income, 3 Yr. CAGR %	26.17	28.28	12.53	-9.59	-2.66
Normalized Net Income, 3 Yr. CAGR %	25.24	28.22	11.94	-10.22	-5
Diluted EPS Before Extra, 3 Yr. CAGR %	20.15	26.01	11.35	-10.47	-2.91
Gross Loans, 3 Yr. CAGR %	16.1	16.24	9.15	7.59	6.01
Allowance For Loan Losses, 3 Yr. CAGR %	19.19	18.62	11.22	7.24	6.09
Net Loans, 3 Yr. CAGR %	15.96	16.18	9.21	7.66	6.02
Non Performing Loans, 3 Yr. CAGR %	101.82	121.01	-44.35	28.57	38.33
Non Performing Assets, 3 Yr. CAGR %	101.82	121.01	-44.35	28.57	38.33
Total Assets, 3 Yr. CAGR %	28.45	21.28	9.19	-0.7	2.16
Total Deposits, 3 Yr CAGR %	32.8	23.27	6.37	-2.52	1.03
Tangible Book Value, 3 Yr. CAGR %	18.14	5.08	6.26	5.3	14.36
Common Equity, 3 Yr. CAGR %	16.5	4.58	5.83	4.98	13.6
Total Equity, 3 Yr. CAGR %	16.5	4.58	5.83	4.98	13.6
Compound Annual Growth Rate Over Five Years
Net Interest Income, 5 Yr. CAGR %	14.53	17.49	12.85	9.25	7.97
Non Interest Income, 5 Yr. CAGR %	17.03	18.87	7.06	5.65	4.15
Provision For Loan Losses, 5 Yr. CAGR %	-7.72	4.65	-33.29	-13.38	-13.33
Total Revenues, 5 Yr. CAGR %	15.09	18.02	13.57	9.34	8.57
Earnings From Cont. Operations, 5 Yr. CAGR %	23.42	30.72	12.29	6.46	11.02
Net Income, 5 Yr. CAGR %	23.42	30.72	12.29	6.46	11.02
Normalized Net Income, 5 Yr. CAGR %	15.14	19.51	11.71	5.9	9.23
Diluted EPS Before Extra, 5 Yr. CAGR %	19.34	26.59	8.59	4.75	10.57
Gross Loans, 5 Yr. CAGR %	17.39	17.03	13.26	11.36	8.25
Allowance For Loan Losses, 5 Yr. CAGR %	22.74	20.06	16.02	12.7	8.43
Net Loans, 5 Yr. CAGR %	17.3	16.96	13.2	11.33	8.3
Non Performing Loans, 5 Yr. CAGR %	51.71	40.5	11.22	84.66	18.69
Non Performing Assets, 5 Yr. CAGR %	51.71	40.5	11.22	84.66	18.69
Total Assets, 5 Yr. CAGR %	23.97	20.01	15.46	12.22	7.07
Total Deposits, 5 Yr CAGR %	25.13	20.99	15.38	12.38	6.59
Tangible Book Value, 5 Yr. CAGR %	15.15	10.89	11.57	8.52	9.03
Common Equity, 5 Yr. CAGR %	13.57	9.76	10.57	7.9	8.5
Total Equity, 5 Yr. CAGR %	13.57	9.76	10.57	7.9	8.5