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Security Federal Q4 Earnings Rise Y/Y on Higher Income, Lower Costs

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Shares of Security Federal Corporation (SFDL - Free Report) have declined 0.6% since reporting results for the fourth quarter of 2025. This compares with the S&P 500 index’s 0.4% fall over the same time frame. Over the past month, the stock has gained 8.5% compared with the S&P 500’s 0.8% return.

For the fourth quarter of 2025, Security Federal reported net income available to common shareholders of $3.9 million, or $1.24 per common share, compared with $3 million, or 94 cents per share, in the year-ago period. This represented a year-over-year increase of roughly 29% in quarterly earnings.

For 2025, net income available to common shareholders rose about 35% to $12 million, or $3.80 per share, from $8.9 million, or $2.77 per share, in 2024. The improvement was driven primarily by higher net interest income and non-interest income, as well as a favorable swing in credit loss provisions, partially offset by higher operating expenses. The company does not separately disclose consolidated revenues, but its interest and fee income trends point to modest top-line expansion, alongside improved profitability.

Other Key Business Metrics

Net interest income in the fourth quarter increased $1.3 million, or 11.5%, year over year to $12.6 million, as the reduction in interest expenses more than offset a modest decline in interest income. Total interest income fell 2.2% from the prior-year quarter, reflecting lower market interest rates, while total interest expenses declined 19.3% due to reduced borrowing costs. For 2025, net interest income rose 12.8% to $47.2 million, supported by higher loan yields and lower interest expenses on borrowings.

Non-interest income was another notable contributor, rising 35.4% in the fourth quarter to $3.9 million. On a full-year basis, non-interest income increased 12.5% to $11.5 million. These gains were largely attributable to higher grant income and rental income. Non-interest expenses increased 16% in the quarter and 9.1% for the year, driven mainly by higher salaries and employee benefits, occupancy costs and debit card expenses.

Asset quality metrics showed stability to modest improvement. The company recorded a $235,000 reversal of provision for credit losses in 2025 against a $1.4-million provision in 2024. Non-performing assets declined to $5.8 million at the end of 2025 from $7.6 million a year earlier, while the allowance for credit losses to gross loans remained essentially flat at 1.97%.

Management Commentary

Management attributed the increase in quarterly earnings and for the first nine months of 2025 primarily to improved net interest income, higher non-interest income and lower credit loss provisions. The company highlighted the impacts of lower market interest rates on both interest income and expenses, noting that the decline in funding costs more than compensated for softer interest income.

Management also pointed to the positive contribution from Community Development Financial Institution (“CDFI”) grants, which support the bank’s community development financing initiatives in economically distressed areas.

Factors Influencing Headline Numbers

Lower interest rates played a central role in shaping the quarter’s results, reducing both asset yields and funding costs. The net effect was positive for profitability due to a sharper decline in interest expenses.

Additionally, grant income from the CDFI Fund provided a meaningful boost to non-interest income, particularly in comparison with the prior year. Expense growth, while notable, reflected investments in personnel and payment-related services rather than one-time charges. Credit trends were favorable, as evidenced by the reversal of credit loss provisions and lower non-performing assets.

Other Developments

In 2025, Security Federal completed the purchase of a multi-tenant property intended to serve as the future site of a full-service bank branch, contributing to higher rental income. On the balance sheet, the company significantly reduced borrowings, repaying all outstanding Federal Reserve borrowings and redeeming its junior subordinated debentures. Deposits grew 3.6% year over year to $1.37 billion, while total assets inched up 0.4% to $1.62 billion at Dec. 31, 2025.

These actions strengthened the company’s capital and liquidity profile, with regulatory capital ratios remaining well above required minimums at the year-end.


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