Investor Presentaiton
Allowance for Credit Losses / Total Loans
0.63
Allowance for Credit Losses / Total Loans (%)
1.09
1.11
2019 Y
2020 Y
2021 Y
(Dollars in Thousands)
Allowance for Credit Losses
Allowance for Credit Losses - Beginning
ASC Topic 326 adoption impact
Provision
Charge-offs & Adj.
Recoveries
Allowance for Credit Losses - Ending
INVESTAR
HOLDING CORPORATION
1.16
1.45
2022Y
2023Q1
For the Year Ended
12/31/2019
12/31/2020
12/31/2021
12/31/2022
For the Three Months
Ended
3/31/2023
9,454
10,700
20,363
20,859
24,364
$5,865
1,908
11,160
22,885
2,922
556
(800)
(1,754)
(22,636)
(633)
(510)
138
$10,700
257
$20,363
247
1,216
246
$20,859
$24,364
$30,521
1 Investar adopted the Current Expected Credit Loss accounting standard on January 1, 2023. Upon adoption, Investar recorded a one-time, cumulative
effect adjustment to increase the allowance for credit losses by $5.9 million and reduce retained earnings, net of tax, by $4.3 million.
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