18:09:37 EDT Mon 20 Apr 2026
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First Reliance Bancshares Reports First Quarter 2026 Results

2026-04-20 16:15 ET - News Release

First Reliance Bancshares Reports First Quarter 2026 Results

PR Newswire

FLORENCE, S.C., April 20, 2026 /PRNewswire/ -- First Reliance Bancshares, Inc. (OTC:FSRL), the holding company for First Reliance Bank (collectively, "First Reliance" or the "Company"), today announced its financial results for the first quarter of 2026.

First Quarter 2026 Highlights

  • Net income increased 113% for the first quarter of 2026 to $3.4 million, or $0.41 per diluted share, compared to $1.6 million, or $0.19 per diluted share, for the first quarter of 2025. Operating earnings (non-GAAP), which excludes securities losses, net of tax, gain/(loss), the disposal/write down fixed assets and right of use assets, net of tax, gain on early extinguishment of debt, net of tax, and expenses related to branch sale, net of tax, gain on sale of branches, net of tax, and gain on sale of mortgage servicing rights (MSR), net of tax, were $3.2 million, or $0.39 per diluted share, for the first quarter of 2026, compared to $1.7 million, or $0.20 per diluted share, in the first quarter of 2025.
  • Book value per share increased $1.97, or 19.4%, from $10.18 per share at March 31, 2025, to $12.15 per share at March 31, 2026. Tangible book value (non-GAAP) per share increased $1.97, or 19.5%, from $10.09 per share at March 31, 2025, to $12.06 per share at March 31, 2026.
  • Net interest income for the quarter was $9.5 million, which represents an increase of $758 thousand, or 8.6%, compared to the first quarter of 2025. On a linked quarter basis, the decrease was $95 thousand, or 1.0%.
  • Net interest margin (NIM) increased during the quarter to 3.77% from 3.49% at March 31, 2025, and increased 6 basis points from 3.71% at December 31, 2025.
  • Total loans held for investment increased $21.3 million, or 10.9% annualized, to $801.2 million at March 31, 2026, from $779.9 million at December 31, 2025. During the second quarter of 2025, the Company sold the two branches in North Carolina and retained approximately $75.6 million of loans in those locations. Excluding the loan portfolio decline during the first quarter of 2026 of $4.2 million from the North Carolina market, loan growth for the quarter totaled $25.5 million. There was approximately $51.0 million loan portfolio remaining in the North Carolina market at March 31, 2026.
  • Total deposits decreased $19.1 million, or 8.1% annualized, to $929.0 million at March 31, 2026, from $948.1 million at December 31, 2025. During the second quarter of 2025, the Company sold the two branches in North Carolina which resulted in a decline of $55.9 million in deposits.
  • Asset quality remained steady with nonperforming assets declining to $2.1 million, or 0.19% of total assets at March 31, 2026, from $2.5 million, or 0.23% of total assets at December 31, 2025, compared to $933 thousand, or 0.09% of total assets at March 31, 2025.

Rick Saunders, Chief Executive Officer, commented: "We had good loan growth in the first quarter of 10.9% annualized, continued to improve our net interest margin and our efficiency ratio with good expense management. During the quarter, we sold mortgage servicing rights resulting in a gain of $266 thousand. This transaction allows us to manage our risk tolerance of our MSR asset relative to our capital ratios. Operating earnings improved 94% year over year, and our tangible book value per share improved by 19.5%. We expanded our NIM 28 basis points this quarter compared to the first quarter of 2025. Our loan pipelines remain strong as we begin 2026 and this momentum should continue for the remainder of the year. The Company remains committed to the communities we serve by providing exceptional service and banking solutions for our clients."

Financial Summary

                                                                                                                        
        
   Three Months Ended


                                                                                                               Mar 31     Dec 31                Sep 30    Jun 30     Mar 31



       ($ in thousands, except per share data)                                                                   2026       2025                   2025       2025        2025



       
          Earnings:



       Net income available to common shareholders                                                             $3,436     $2,926                 $2,714     $3,653      $1,613



       Operating earnings (Non-GAAP)                                                                            3,233      2,852                  2,714      2,248       1,665



       Earnings per common share, diluted                                                                        0.41       0.36                   0.33       0.44        0.19



       Operating earnings, diluted (Non-GAAP)                                                                    0.39       0.35                   0.33       0.27        0.20



       Total revenue(1)                                                                                        13,025     12,353                 12,238     13,920      11,158



       Net interest margin                                                                                     3.77 %    3.71 %                3.66 %    3.53 %     3.49 %



       Return on average assets(2)                                                                             1.25 %    1.06 %                0.99 %    1.32 %     0.59 %



       Return on average assets-Operating Non-GAAP(2)                                                          1.18 %    1.03 %                0.99 %    0.81 %     0.61 %



       Return on average equity(2)                                                                            14.53 %   12.83 %               12.55 %   17.84 %     8.15 %



       Return on average equity-Operating Non-GAAP(2)                                                         13.67 %   12.51 %               12.55 %   10.98 %     8.41 %



       Efficiency ratio(3)                                                                                    64.84 %   71.08 %               69.61 %   64.61 %    75.52 %



       Adjusted efficiency ratio - Non-GAAP(3)                                                                66.16 %   71.59 %               69.61 %   74.03 %    75.04 %


                                                                                                                               
   
        As of


                                                                                                               Mar 31     Dec 31                Sep 30    Jun 30     Mar 31



       ($ in thousands)                                                                                          2026       2025                   2025       2025        2025



       
          Balance Sheet:



       Total assets                                                                                        $1,118,388 $1,093,359             $1,097,846 $1,102,203  $1,097,389



       Total loans receivable                                                                                 801,243    779,935                779,997    784,749     784,469



       Total deposits                                                                                         929,045    948,120                959,300    950,339     978,667



       Total transaction deposits(4) to total deposits                                                        36.83 %   36.59 %               40.68 %   39.50 %    39.46 %



       Loans to deposits                                                                                      86.24 %   82.26 %               81.31 %   82.58 %    80.16 %



       
          Bank Capital Ratios:



       Total risk-based capital ratio                                                                         14.15 %   13.82 %               13.58 %   12.88 %    12.99 %



       Tier 1 risk-based capital ratio                                                                        13.04 %   12.72 %               12.48 %   11.84 %    11.92 %



       Tier 1 leverage ratio                                                                                  10.53 %   10.16 %                9.94 %    9.74 %     9.80 %



       Common equity tier 1 capital ratio                                                                     13.04 %   12.72 %               12.48 %   11.84 %    11.92 %



       
          Asset Quality Ratios:



       Nonperforming assets as a percentage of                                                                 0.19 %    0.23 %                0.03 %    0.02 %     0.09 %
  total assets



       Allowance for credit losses as a percentage of                                                          1.14 %    1.13 %                1.12 %    1.09 %     1.10 %
  total loans receivable



       Annualized quarterly net charge-offs (recoveries) as a percentage of average total loans receivable   (0.01 %)  (0.03 %)                0.02 %    0.03 %     0.08 %

Footnotes to tables located at the end of this release.

CONDENSED CONSOLIDATED INCOME STATEMENTS - Unaudited

                                                                                                                                                           
        
 Three Months Ended


                                                                                                                                                    Mar 31  Dec 31              Sep 30      Jun 30     Mar 31



          ($ in thousands, except per share data)                                                                                                    2026     2025                 2025         2025        2025



          
            Interest income



          Loans                                                                                                                                   $11,534  $11,518              $11,842      $11,657     $11,293



          Investment securities                                                                                                                     2,413    2,302                2,300        2,145       2,166



          Other interest income                                                                                                                       189      406                  323          505         318



          Total interest income                                                                                                                    14,136   14,226               14,465       14,307      13,777



          
            Interest expense



          Deposits                                                                                                                                  3,930    4,215                4,536        4,703       4,468



          Other interest expense                                                                                                                      683      393                  476          495         544



          Total interest expense                                                                                                                    4,613    4,608                5,012        5,198       5,012



          Net interest income                                                                                                                       9,523    9,618                9,453        9,109       8,765



          Provision for credit losses                                                                                                                 175       76                   90           88         707



          Net interest income after provision for loan                                                                                              9,348    9,542                9,363        9,021       8,058
   losses



          
            Noninterest income



          Mortgage banking income                                                                                                                   2,103    1,405                1,577        1,586       1,351



          Service fees on deposit accounts                                                                                                            366      405                  412          299         319



          Debit card and other service charges, commissions, and fees                                                                                 506      527                  531          543         529



          Income from bank owned life insurance                                                                                                       104      107                  108          104         102



          Loss on sale of securities, net                                                                                                             (6)   (294)                                      (182)



          Gain on sale of branches                                                                                                                                                        2,313



          Gain on sale of MSR                                                                                                                         266



          Gain on early extinguishment of debt                                                                                                          -                                                140



          Gain (loss) on disposal / write down of fixed assets                                                                                          -     382                            (200)



          Other income                                                                                                                                163      203                  157          166         134



          Total noninterest income                                                                                                                  3,502    2,735                2,785        4,811       2,393



          
            Noninterest expense



          Compensation and benefits                                                                                                                 5,447    5,499                5,431        5,574       5,281



          Occupancy and equipment                                                                                                                     796      725                  736          770         791



          Data processing, technology, and communications                                                                                           1,218    1,216                1,061        1,143       1,156



          Professional fees                                                                                                                            77       85                  195          248         153



          Marketing                                                                                                                                    96       71                  155          175         123



           Other                                                                                                                                      812    1,185                  941        1,083         923



          Total noninterest expense                                                                                                                 8,446    8,781                8,519        8,993       8,427



          
            Income before provision for income taxes                                                                                     4,404    3,496                3,629        4,839       2,024



          Income tax expense                                                                                                                          968      570                  915        1,186         411



          
            Net income available to common shareholders                                                                                 $3,436   $2,926               $2,714       $3,653      $1,613



          Add back loss (gain) on fixed assets, net of tax                                                                                              -   (320)                             151



          Subtract gain on sale of branches, net of tax                                                                                                                                 (1,746)



          Subtract gain on sale of MSR, net of tax                                                                                                  (208)



          Subtract gain on early extinguishment of debt, net of tax                                                                                                                                  (111)



          Add back expenses related to branch sale, net of tax                                                                                                                              190          18



          Add back securities losses, net of tax                                                                                                        5      246                                         145



          
            Operating earnings (Non-GAAP)                                                                                               $3,233   $2,852               $2,714       $2,248      $1,665



          Weighted average common shares - basic                                                                                                    7,866    7,745                7,902        7,892       7,868



          Weighted average common shares - diluted                                                                                                  8,302    8,218                8,349        8,350       8,331



          
            Basic net income per common share *                                                                                          $0.44    $0.38                $0.34        $0.46       $0.21



          
            Diluted net income per common share *                                                                                        $0.41    $0.36                $0.33        $0.44       $0.19



          
            Operating earnings per common share (Non-GAAP) *                                                                             $0.41    $0.37                $0.34        $0.28       $0.21



          
            Operating earnings per diluted common share (Non-GAAP) *                                                                     $0.39    $0.35                $0.33        $0.27       $0.20



          * note that the sum of the quarters may not equal the YTD result due to rounding of earnings per share each quarter, given the weighted
average shares outstanding basic and diluted.


Net income for the three months ended March 31, 2026, was $3.4 million, or $0.41 per diluted common share, compared to $1.6 million, or $0.19 per diluted common share, for the three months ended March 31, 2025. On an operating basis, the first quarter of 2026 diluted EPS was $0.39, compared to $0.20 diluted EPS for the first quarter of 2025. During the first quarter of 2026, the Company added back the impact of securities losses, net of tax, of $5 thousand, and subtracted the gain on sale of mortgage servicing asset of $208, net of tax, compared to the first quarter of 2025, the Company added back the impact of securities losses, net of tax of $145 thousand, added back expenses related to the branch sale of $18 thousand, net of tax and subtracted the gain on early extinguishment of debt of $111 thousand, net of tax.

The provision for credit losses for loans was $269 thousand, and for unfunded commitments was a release of $94 thousand, totaling $175 thousand for the first quarter of 2026. The increase in the ACL for loans was primarily driven by loan growth, and the decrease in the reserve for unfunded commitments was primarily the result of a decline in construction commitments of $5.7 million and the expected term.

Noninterest income for the three months ended March 31, 2026, was $3.5 million, an increase of $1.1 million from $2.4 million in the first quarter of 2025. Noninterest income was primarily driven by mortgage banking income and totaled $2.1 million in the first quarter of 2026 compared to $1.4 million in the first quarter of 2025, an increase of $752 thousand. This was driven by improved volume in the secondary market and an increase in the fair value tranche of the MSR. In addition, the company sold a portion of the underlying mortgage loans that support the MSR asset for a gain of $266 thousand in the first quarter of 2026. In the first quarter of 2025, the company recognized securities losses, $182 thousand, which was partially offset by $140 thousand gain on the early extinguishment of debt.

Noninterest expense for the three months ended March 31, 2026, was $8.4 million, an increase of $19 thousand from $8.4 million in the first quarter of 2025. The increase was primarily driven by an increase in higher compensation and benefits of $166 thousand primarily from salaries, payroll taxes, and equity compensation, and higher data processing, technology and communications of $62 thousand, which were mostly offset by declines in professional fees, marketing and other.

Operating adjustments - 1Q 2026

During the first quarter of 2026, the Company sold mortgage servicing rights (MSR) related to approximately $565.9 million of underlying mortgage loans for an initial gain of $266 thousand, net of direct expenses. The Company also sold securities at a net loss of $6 thousand.

Operating adjustments - 4Q 2025

During the fourth quarter, the company sold a property in Florence which resulted in a gain of $382 thousand and sold five securities resulting in a net loss of $294,000.

There were no operating adjustments in 3Q 2025.

Operating adjustments - 2Q 2025

During the second quarter of 2025, the Company sold the two North Carolina locations to Carter Bank from Virginia. This sale resulted in a gain of $2.3 million on the deposits assumed by Carter Bank, before expenses. Expenses directly related to the branches sold totaled $252 thousand in the second quarter of 2025. Operating net income reflects the removal of these two items. Total deposits assumed by Carter Bank were $55.9 million. No loans were acquired in this transaction by Carter Bank.

Additionally, the Company wrote down a parcel of land in North Charleston by $200 thousand. This parcel remains for sale. Operating net income reflects the add back of this item, net of tax, totaling $151 thousand.

Operating adjustments - 1Q 2025

During the first quarter of 2025, the Company recorded the following non-recurring transactions:

  • Paid off subordinated indebtedness of $1.0 million with $860 thousand, resulting in a pre-tax gain of $140 thousand,
  • Recorded pre-tax securities losses of $182 thousand, and
  • Recorded pre-tax branch disposal related costs of $23 thousand.

NET INTEREST INCOME AND MARGIN - Unaudited- QTD

                                                                                           
 
        For the Three Months Ended


                                                                            March 31, 2026                      
          December 31, 2025                
          March 31, 2025


                                                                    Average       Income/    Yield/              Average              Income/    Yield/        Average              Income/      Yield/



          ($ in thousands)                                         Balance       Expense     Rate               Balance              Expense     Rate         Balance              Expense       Rate



          
            Assets



          Interest-earning assets:



          Federal funds sold and interest-bearing deposits         $23,893           $166     2.82 %              $38,387                  $377     3.90 %        $37,230                  $292       3.18 %



          Investment securities                                    197,798          2,413     4.95 %              200,724                 2,302     4.55 %        180,710                 2,166       4.86 %



          Nonmarketable equity securities                            2,994             24     3.21 %                1,534                    29     7.50 %          1,496                    26       7.06 %



          Loans held for sale                                       10,469            163     6.34 %               11,234                   153     5.40 %         23,551                   364       6.27 %



          Loans                                                    788,645         11,370     5.85 %              777,941                11,365     5.80 %        775,652                10,929       5.71 %



          Total interest-earning assets                          1,023,799         14,136     5.60 %            1,029,820                14,226     5.48 %      1,018,639                13,777       5.49 %



          Allowance for credit losses                              (8,886)                                      (8,781)                                       (8,616)



          Noninterest-earning assets                                82,451                                        81,142                                         81,136



          Total assets                                          $1,097,364                                    $1,102,181                                     $1,091,159





          
            Liabilities and Shareholders' Equity



          Interest-bearing liabilities:



          NOW accounts                                             $94,858           $155     0.66 %              $97,249                  $171     0.70 %       $158,710                  $230       0.59 %



          Savings & money market                                   429,693          2,612     2.47 %              431,489                 2,758     2.54 %        429,861                 2,872       2.71 %



          Time deposits                                            153,746          1,163     3.07 %              159,962                 1,286     3.19 %        156,527                 1,366       3.54 %



          Total interest-bearing deposits                          678,297          3,930     2.35 %              688,700                 4,215     2.43 %        745,098                 4,468       2.43 %



          FHLB advances and other borrowings                        45,861            439     3.88 %               15,272                   144     3.74 %         15,162                   213       5.70 %



          Subordinated debentures                                   19,791            244     5.00 %               19,783                   249     4.99 %         24,761                   331       5.42 %



          Total interest-bearing liabilities                       743,949          4,613     2.51 %              723,755                 4,608     2.53 %        785,021                 5,012       2.59 %



          Noninterest bearing deposits                             246,142                                       273,881                                        214,733



          Other liabilities                                         12,659                                        13,360                                         12,185



          Shareholders' equity                                      94,614                                        91,185                                         79,220



          Total liabilities and shareholders' equity            $1,097,364                                    $1,102,181                                     $1,091,159





          Net interest income (tax equivalent) / interest                         $9,523     3.09 %                                    $9,618     2.95 %                              $8,765       2.90 %
  rate spread



          Net Interest Margin                                                               3.77 %                                              3.71 %                                          3.49 %





          Cost of funds, including noninterest-bearing deposits                             1.89 %                                              1.83 %                                          2.03 %

Net interest income for the three months ended March 31, 2026, was $9.5 million compared to $8.8 million for the three months ended March 31, 2025. This increase was the result of an increase in interest income of $359 thousand, and lower interest expense of $399 thousand. This resulted in an improved net interest margin of 28 basis points to 3.77% from 3.49% one year ago, led by the loan portfolio yield which improved by 14 basis points, while yield on interest-bearing liabilities declined by 8 basis points. In addition, the total cost of funds, including noninterest-bearing deposits, decreased to 1.89% in the first quarter of 2026, compared to 2.03% in the first quarter of 2025. On a linked quarter basis, our net interest margin improved 6 basis points, and net interest income declined by $95 thousand. There were two fewer days in the first quarter of 2026 compared to the fourth quarter of 2025.

CONDENSED CONSOLIDATED BALANCE SHEETS - Unaudited

                                                                                 
 
 As of


                                                                 Mar 31    Dec 31       Sep 30    Jun 30     Mar 31



          ($ in thousands)                                        2026       2025          2025       2025        2025



          
            Assets



          Cash and cash equivalents:



          Cash and due from banks                               $4,236     $4,031        $5,072     $4,066      $5,011



          Interest-bearing deposits with banks                  26,477     28,101        26,695     29,487      32,922



          Total cash and cash equivalents                       30,713     32,132        31,767     33,553      37,933



          Investment securities:



          Investment securities available for sale             200,886    196,043       199,674    194,136     181,596



          Other investments                                      3,682      1,764         1,527      2,497         950



          Total investment securities                          204,568    197,807       201,201    196,633     182,546



          Mortgage loans held for sale                          15,636     12,280        13,336     14,944      22,424



          Loans receivable:



          Loans                                                801,243    779,935       779,997    784,749     784,469



          Less allowance for credit losses                     (9,105)   (8,827)      (8,741)   (8,535)    (8,654)



          Loans receivable, net                                792,138    771,108       771,256    776,214     775,815



          Property and equipment, net                           24,454     24,348        23,313     22,469      21,987



          Mortgage servicing rights                              8,728     14,656        14,421     14,093      13,614



          Bank owned life insurance                             19,134     19,029        18,922     18,815      18,710



          Deferred income taxes                                  6,438      6,117         6,221      6,510       6,938



          Other assets                                          16,579     15,882        17,409     18,972      17,422



          Total assets                                       1,118,388  1,093,359     1,097,846  1,102,203   1,097,389



          
            Liabilities



          Deposits                                            $929,045   $948,120      $959,300   $950,339    $978,667



          Federal Home Loan Bank advances (FHLB)                60,000     20,000        15,000     32,500



          Federal funds and repurchase agreements                                                   207



          Subordinated debentures                                9,484      9,476         9,469      9,461      14,453



          Junior subordinated debentures                        10,310     10,310        10,310     10,310      10,310



          Reserve for unfunded commitments                         728        822           767        925         771



          Other liabilities                                     12,937     11,565        13,498     12,560      11,972



          Total liabilities                                  1,022,504  1,000,293     1,008,344  1,016,302   1,016,173



          
            Shareholders' equity



          Preferred stock - Series D non-cumulative, no par          1          1             1          1           1
  value



          Common Stock - $.01 par value; 20,000,000 shares          89         88            88         88          88
  authorized



          Treasury stock, at cost                              (8,536)   (8,085)      (7,883)   (6,654)    (6,458)



          Nonvested restricted stock                           (1,592)   (1,949)      (2,359)   (2,536)    (2,566)



          Additional paid-in capital                            57,026     56,869        56,931     56,708      56,408



          Retained earnings                                     54,014     50,578        47,652     44,937      41,284



          Accumulated other comprehensive (loss) income        (5,118)   (4,436)      (4,928)   (6,643)    (7,541)



          Total shareholders' equity                            95,884     93,066        89,502     85,901      81,216



          Total liabilities and shareholders' equity        $1,118,388 $1,093,359    $1,097,846 $1,102,203  $1,097,389

First Reliance cash and cash equivalents totaled $30.7 million at March 31, 2026, compared to $32.1 million at December 31, 2025. Cash with the Federal Reserve Bank totaled $26.3 million as of March 31, 2026, compared to $27.8 million at December 31, 2025.

First Reliance does not have any Held-to-Maturity (HTM) securities for any reported period. All debt securities were classified as Available-For-Sale (AFS) securities with balances of $200.9 million and $196.0 million, at March 31, 2026 and December 31, 2025, respectively. The unrealized loss recorded on AFS securities totaled $6.8 million as of March 31,2026, compared to $5.9 million as of December 31, 2025, an increase during the first quarter of 2026 of $0.9 million, pre-tax.

During the first quarter of 2026, the Company sold mortgage servicing rights (MSR) related to approximately $565.9 million of underlying mortgage loans for an initial gain of $266 thousand, net of direct expenses. Payoffs and prepayments speeds of the related mortgage loans will be recognized in accordance with GAAP in subsequent periods. This period is 120 days from March 31, 2026. This sale of the MSR resulted in a decline in the MSR asset of approximately 47%.

As of March 31, 2026, deposits decreased by $19.1 million, or 8.1% annualized. See page 9 for detail on the deposit balance amounts over the past five quarters.

The Company had $60.0 million of outstanding borrowings with the FHLB of Atlanta at March 31, 2026 compared to $20.0 million at December 31, 2025. These borrowings are generally for 45 days or less.

During the first quarter of 2025, the Company retired $1.0 million of subordinated debt with payment of $860,000, resulting in a gain of $140,000 on the early extinguishment of debt. $500 thousand of the retired debt had a fixed interest rate of 5.875% and $500 thousand had a fixed interest rate of 3.375%. During the second quarter of 2025, the Company called the remaining $5.0 million of subordinated debt and paid it off in June 2025.

COMMON STOCK SUMMARY - Unaudited

                                                                     As of


                                                      31-Mar Dec 31  Sep 30   Jun 30    Mar 31



 (shares in thousands)                                 2026    2025     2025      2025       2025



 Voting common shares outstanding                     8,896   8,804    8,794     8,787      8,786



 Treasury shares outstanding                        (1,003)  (972)   (954)    (830)     (809)



   Total common shares outstanding                    7,893   7,832    7,840     7,957      7,977





 Book value per common share                         $12.15  $11.88   $11.42    $10.80     $10.18



 Tangible book value per common share - Non-GAAP(5)  $12.06  $11.79   $11.33    $10.71     $10.09





 
            Stock price:



   High                                              $16.03  $13.70   $10.21    $10.00      $9.98



   Low                                               $12.00  $10.00    $9.36     $9.00      $9.35



   Period end                                        $13.90  $12.26   $10.10     $9.60      $9.45

Book value (BV) and tangible book value (TBV) per share increased $0.27 per share during the first quarter of 2026 to $12.15 and $12.06, respectively. BV and TBV increased $1.97 per share since March 31, 2025, or 19%.

ASSET QUALITY MEASURES - Unaudited

                                                                         
   
       As of


                                                          Mar 31   Dec 31               Sep 30       Jun 30      Mar 31



 ($ in thousands)                                          2026      2025                  2025          2025         2025



 
            Nonperforming Assets



 
            Commercial



 Owner occupied RE                                       $1,357    $1,573                   $36           $39          $42



 Non-owner occupied RE                                                                                             655



 Construction



 Commercial business                                         27        31                    38            43          146



 
            Consumer



 Real estate                                                 69        36                   226            39           40



 Home equity



 Construction



 Other                                                       65        71                    69            84           50



 Nonaccruing loan modifications



 Total nonaccrual loans                                  $1,518    $1,711                  $369          $205         $933



 Loans past due 90 days or more & accruing interest         592       744



 Other assets repossessed                                              6



 Total nonperforming assets                              $2,110    $2,461                  $369          $205         $933



 Nonperforming assets as a percentage of:



 Total assets                                            0.19 %   0.23 %               0.03 %       0.02 %      0.09 %



 Total loans receivable                                  0.26 %   0.32 %               0.05 %       0.03 %      0.12 %



 Accruing loan modifications                               $555      $668                  $683          $797         $369




                                                                   
       
   Three Months Ended


                                                          Mar 31   Dec 31               Sep 30       Jun 30      Mar 31



 ($ in thousands)                                          2026      2025                  2025          2025         2025



 
            Allowance for Credit Losses



 Balance, beginning of period                            $8,827    $8,741                $8,535        $8,654       $8,434



 Loans charged-off                                           10        15                    48           110          163



 Recoveries of loans previously charged-off                  19        80                     6            57           19



 Net charge-offs (recoveries)                               (9)     (65)                   42            53          144



 Provision for credit losses (release)                      269        21                   248          (66)         364



 Balance, end of period                                  $9,105    $8,827                $8,741        $8,535       $8,654



 Allowance for credit losses to gross loans receivable   1.14 %   1.13 %               1.12 %       1.09 %      1.10 %



 Allowance for credit losses to nonaccrual loans       599.78 % 515.87 %            2368.83 %    4163.41 %    927.54 %



Asset quality remained steady during the first quarter of 2026, with nonperforming assets decreasing by $351 thousand, to $2.1 million, which represents 0.19% of total assets. The decrease was in all categories, except one, consumer real estate. The allowance for credit losses as a percentage of total loans receivable increased to 1.14% at March 31, 2026 compared to 1.13% at December 31, 2025, and compared to 1.10% at March 31, 2025. The allowance for credit losses increased by a provision for credit losses of $269 thousand offset by net recoveries of $9 thousand, during the first quarter of 2026. In the first quarter of 2025, the Company experienced net charge-offs of $144 thousand and increased the ACL with a provision for credit losses of $364 thousand. The Company expects to fully resolve the largest nonaccrual loan ($1.3 million loan) given that the collateral has been sold at auction and settlement is anticipated in the second quarter of 2026.

Footnotes to table located at the end of this release.

LOAN COMPOSITION - Unaudited

                                                    
 
 As of


                                      Mar 31  Dec 31       Sep 30   Jun 30    Mar 31



 ($ in thousands)                      2026     2025          2025      2025       2025



 Commercial real estate            $475,483 $466,293      $471,002  $483,278   $482,201



 Consumer real estate               238,369  230,379       220,767   223,310    216,964



 Commercial and industrial           76,142   71,212        71,802    61,255     65,573



 Consumer and other                  11,249   12,051        16,426    16,906     19,731



 Total loans, net of deferred fees  801,243  779,935       779,997   784,749    784,469



 Less allowance for credit losses     9,105    8,827         8,741     8,535      8,654



 Total loans, net                  $792,138 $771,108      $771,256  $776,214   $775,815

DEPOSIT COMPOSITION - Unaudited

                                           
 
 As of


                             Mar 31  Dec 31       Sep 30   Jun 30    Mar 31



 ($ in thousands)             2026     2025          2025      2025       2025



 Noninterest-bearing      $247,577 $254,618      $292,107  $219,352   $224,031



 Interest-bearing:



 DDA and NOW accounts       94,579   92,310        98,135   156,062    162,129



 Money market accounts     394,279  419,683       360,621   379,078    393,736



 Savings                    36,168   37,416        38,279    38,995     39,719



 Time, less than $250,000  103,678  104,671       126,195   125,607    122,613



 Time, $250,000 and over    52,764   39,422        43,963    31,245     36,439



 Total deposits           $929,045 $948,120      $959,300  $950,339   $978,667

Footnotes to tables:

(1) Total revenue is the sum of net interest income and noninterest income.
(2) Annualized for the respective period.
(3) Noninterest expense divided by the sum of net interest income and noninterest income.
(4) Includes noninterest-bearing and interest-bearing DDA and NOW accounts.
(5) The tangible book value per share is calculated as total shareholders' equity less intangible assets, divided by period-end outstanding common shares.

ABOUT FIRST RELIANCE

Founded in 1999, First Reliance Bancshares, Inc. (OTCQX: FSRL) is committed to improving the lives of our customers, associates, and the communities in South Carolina that we serve. We achieve this by delivering a better banking experience characterized by exceptional service. With $1.1 billion in assets, we employ 164 professionals across nine locations throughout South Carolina. First Reliance offers a wide range of consumer and business banking solutions, as well as mortgage services. First Reliance has redefined community banking with a commitment to making customers' lives better, its founding principle. Customers of the Company have given it a 92% customer satisfaction rating, well above the bank industry average of 82%. First Reliance is also one of two companies throughout South Carolina to receive the Best Places to Work in South Carolina award all 20 years since the program began. We believe that this recognition confirms that our associates are engaged and committed to our brand and the communities we serve. The Company offers a full range of personalized community banking products and services for individuals, small businesses, and corporations. The Company also offers a full suite of digital banking services, Treasury Services, a Customer Service Guaranty, a Mortgage Service Guaranty, and First Reliance Wealth Strategies.

FORWARD-LOOKING STATEMENTS

Certain statements in this news release contain "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995, such as statements relating to future plans and expectations, and are thus prospective. Such forward-looking statements include, but are not limited to, statements with respect to our plans, objectives, expectations and intentions and other statements that are not historical facts, and other statements identified by words such as "believes," "expects," "anticipates," "estimates," "intends," "plans," "targets," and "projects," as well as similar expressions. Such statements are subject to risks, uncertainties, and other factors which could cause actual results to differ materially from future results expressed or implied by such forward-looking statements. Although we believe that the assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove to be inaccurate. Therefore, we can give no assurance that the results contemplated in the forward-looking statements will be realized. The inclusion of this forward-looking information should not be construed as a representation by the Company or any person that the future events, plans, or expectations contemplated by the Company will be achieved.

The following factors, among others, could cause actual results to differ materially from the anticipated results or other expectations expressed in the forward-looking statements: (1) competitive pressures among depository and other financial institutions may increase significantly and have an effect on pricing, spending, third-party relationships and revenues; (2) the strength of the United States economy in general and the strength of the local economies in which we conduct operations may be different than expected resulting in, among other things, a deterioration in the credit quality or a reduced demand for credit, including the resultant effect on the Company's loan portfolio and allowance for credit losses; (3) the rate of delinquencies and amounts of charge-offs, the level of allowance for credit loss, the rates of loan growth, or adverse changes in asset quality in our loan portfolio, which may result in increased credit risk-related losses and expenses; (4) the risk that the preliminary financial information reported herein and our current preliminary analysis will be different when our review is finalized; (5) changes in the U.S. legal and regulatory framework including, but not limited to, the Dodd-Frank Act and regulations adopted thereunder; (6) adverse conditions in the stock market, the public debt market and other capital markets (including changes in interest rate conditions) could have a negative impact on the Company, including the value of its MSR asset; (7) the business related to acquisitions may not be integrated successfully or such integration may take longer to accomplish than expected; (8) the expected cost savings and any revenue synergies from acquisitions may not be fully realized within expected timeframes; and (9) disruption from acquisitions may make it more difficult to maintain relationships with clients, associates or suppliers. Moreover, a trade war or other governmental action related to tariffs or international trade agreements or policies, as well as Covid-19 or other potential epidemics or pandemics, have the potential to negatively impact our and/or our customers' costs, demand for our customers' products, and/or the U.S. economy or certain sectors thereof and, thus, adversely affect our business, financial condition, and results of operations. All subsequent written and oral forward-looking statements concerning the Company or any person acting on its behalf are expressly qualified in their entirety by the cautionary statements above. We do not undertake any obligation to update any forward-looking statement to reflect circumstances or events that occur after the date the forward-looking statements are made.

Contact:
Robert Haile
SEVP & Chief Financial Officer
(843) 656-5000
rhaile@firstreliance.com

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SOURCE First Reliance Bancshares, Inc.

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