路易斯安那州Home Federal Bancorp Inc 2026年季度报告

FORM 10-Q (Mark One)☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF For the quarterly period ended December 31, 2025 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF1934 For the transition period from ________ to _________ Commission file number 001-35019 HOME FEDERAL BANCORP, INC. OF (Exact name of registrant as specified in its charter) Louisiana(State or other jurisdiction of incorporation or organization) 624 Market Street, Shreveport, Louisiana(Address of principal executive offices) (318) 222-1145(Registrant’s telephone number, including area code) N/A (Former name, former address and former fiscal year, if changed since last report) Securities registered pursuant to Section 12(b) of the Act: Shares of common stock, par value $0.01 per share, outstanding as of February 12, 2026:The registrant had 3,074,637 shares ofcommon stock outstanding. INDEX PagePART IFINANCIAL INFORMATIONItem 1:Financial Statements (Unaudited)Consolidated Balance Sheets1Consolidated Statements of Operations2Consolidated Statements of Comprehensive Income3Consolidated Statements of Changes in Stockholders’ Equity4Consolidated Statements of Cash Flows6Notes to Consolidated Financial Statements8Item 2:Management’s Discussion and Analysis of Financial Condition and Results of Operations35Item 3:Quantitative and Qualitative Disclosures About Market Risk43Item 4:Controls and Procedures43PART IIOTHER INFORMATIONItem 1:Legal Proceedings44Item 1A:Risk Factors44Item 2:Unregistered Sales of Equity Securities and Use of Proceeds44Item 3:Defaults Upon Senior Securities45Item 4:Mine Safety Disclosures45Item 5:Other Information45Item 6:Exhibits45SIGNATURES CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITYSIX MONTHS ENDED DECEMBER 31, 2025 AND 2024 Six Months Ended HOME FEDERAL BANCORP, INC. OF LOUISIANA NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Unaudited) 1.Summary of Accounting Policies Basis of Presentation The consolidated financial statements include the accounts of Home Federal Bancorp, Inc. of Louisiana (the “Company”) and itssubsidiary, Home Federal Bank (“Home Federal Bank” or the “Bank”). These consolidated financial statements were prepared inaccordance with instructions for Form 10-Q and Regulation S-X and do not include information or footnotes necessary for a completepresentation of financial condition, results of operations, and cash flows in conformity with accounting principles generally acceptedin the United States of America. However, in the opinion of management, all adjustments (consisting of normal recurring adjustments)necessary for a fair presentation of the financial statements have been included. The results of operations for the six month period The Company follows accounting standards set by the Financial Accounting Standards Board (the “FASB”). The FASB sets generallyaccepted accounting principles (“GAAP”) that we follow to ensure we consistently report our financial condition, results of operations,and cash flows. References to GAAP issued by the FASB in these footnotes are to the FASB Accounting Standards Codification (the In accordance with the subsequent events topic of the ASC, the Company evaluates events and transactions that occur after thestatement of financial condition date for potential recognition in the consolidated financial statements. The effect of all subsequentevents that provide additional evidence of conditions that existed at the statement of financial condition date are recognized in the Segment Reporting The Company determined that all of its banking operations serve a similar customer base, offer similar products and services, and aremanaged through similar processes. Therefore, the Company’s banking operations are aggregated into one reportable operatingsegment, which generates income principally from interest on loans and, to a lesser extent, securities investments, as well as from feescharged in connection with various loan and deposit services. The Chief Operating Decision Maker (“CODM”), is the President andChief Executive Officer, who for the purposes of assessing performance, making operating decisions, and allocating Company Use of Estimates In preparing consolidated financial statements in conformity with accounting principles generally accepted in the United States ofAmerica, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of thedate of the consolidated balance sheets and reported amounts of revenues and expenses during the reporting period. Actual results Index Nature of Operations Home Federal Bancorp, Inc. of Louisiana, a Louisiana corporation, is the fully public stock holding company for Home Federal Banklocated in Shreveport, Louisiana. The Bank is a federally chartered stock savings and loan association and is subject to federalregulation by the Federal Deposit Insurance Corporation and th