FB Bancorp Inc 2025年度报告

ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934. For the fiscal year ended December 31, 2025 OR ☐TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934. For the transition period fromto Commission File Number 001-42380 A.Full title of the plan and the address of the plan, if different from that of the issuer named below: Fidelity Bank 401(k) Retirement Plan B:Name of issuer of the securities held pursuant to the plan and the address of its principal executive office: FB Bancorp, Inc.353 Carondelet StreetNew Orleans, Louisiana 70130 Audits of Financial Statements December31, 2025 and 2024 Contents Report of Independent Registered Public Accounting Firm Financial Statements Statements of Net Assets Available for BenefitsStatement of Changes in Net Assets Available for BenefitsNotes to Financial Statements Supplemental InformationSchedule H - Schedule of Assets (Held at End of Year) Report of Independent Registered Public Accounting Firm Plan Administrator and Plan ParticipantsFidelity Bank 401(k) Retirement PlanNew Orleans, LA Opinion on the Financial Statements We have audited the accompanying statements of net assets available for benefits of Fidelity Bank 401(k) Retirement Plan (the Plan) as of December31,2025 and 2024, and the related statement of changes in net assets available for benefits for the year ended December31, 2025, and the related notes(collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the net assetsavailable for benefits of the Plan as of December31, 2025 and 2024, and the changes in net assets available for benefits for the year endedDecember31, 2025, in conformity with accounting principles generally accepted in the United States. Basis for Opinion These financial statements are the responsibility of the Plan’s management. Our responsibility is to express an opinion on the Plan’s financial statementsbased on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and arerequired to be independent with respect to the Plan in accordance with the U.S. federal securities laws and the applicable rules and regulations of theSecurities and Exchange Commission and the PCAOB. We conducted our audits in accordance with standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free from material misstatement, whether due to error or fraud. The Plan is not required to have, norwere we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding ofinternal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Plan’s internal control over financialreporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, andperforming procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosuresin the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well asevaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. Supplemental Information The supplemental information in the accompanying Schedule H, Line 4i – Schedule of Assets (Held at End of Year) as of December31, 2025 has beensubjected to audit procedures performed in conjunction with the audit of Fidelity Bank 401(k) Retirement Plan’s financial statements. The supplementalinformation is the responsibility of the Plan’s management. Our audit procedures include determining whether the supplemental information reconcilesto the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness andaccuracy of the information presented in the supplemental information. In forming our opinion on the /s/ Wipfli LLP Table of ContentsFIDELITY BANK 401(k) RETIREMENT PLAN Statement of Changes in Net Assets Available for BenefitsFor the Year Ended December31, 2025 Table of ContentsFIDELITY BANK 401(k) RETIREMENT PLAN Notes to Financial Statements Note 1.Description of the Plan The following description of the Fidelity Bank 401(k) Retirement Plan (the Plan) provides only general information. Participants should refer tothe Plan Document for a more complete description of the Plan’s provisions. General The Plan is a defined contribution plan covering eligible employees of Fidelity Bank (the Company). The Plan became effective on May1, 2000and is subject t