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Plumas Bancorp (PLBC) guidance and outlook

Plumas Bancorp's 10-Q filed Nov 4, 2026 makes 11 forward-looking statements.

Guidance and outlook

Forward-looking statements, 10-Q filed Nov 4, 2026

• During the second quarter of 2026, the Company completed its annual review of the allowance for credit losses methodology and refined certain assumptions and model inputs used in estimating expected credit losses within its existing CECL framework.
• These refinements were implemented through the Company's regular model governance and review process and reflect management's current assessment of portfolio dynamics and the period over which forecast information is considered sufficiently reliable for estimating expected credit losses.
• Management estimates that approximately $350 thousand of the professional fees and loan collection expenses recognized during the current quarter were nonrecurring in nature.
• The Company requires collateral values in excess of the loan amounts, cash flows in excess of expected debt service requirements and equity investment in the project.
• The Allowance for Credit Loss (ACL) is established as management’s estimate of expected credit losses inherent in the Company’s lending activities; it is increased by the provision for credit losses and decreased by net charge-offs.
• The ACL represents the portion of a loan’s amortized cost basis that the Company does not expect to collect due to anticipated credit losses over the loan’s remaining contractual life, adjusted for expected prepayments and curtailments.
• The Company applies a reasonable and supportable forecast period, followed by a reversion to historical loss information.
• The Company estimates that it has approximately $789 million in uninsured deposits on September 30, 2026, which includes uninsured deposits of Plumas Bancorp.
• The current and projected capital positions of the Bank and the impact of capital plans and long-term strategies are reviewed regularly by management.
• The Company manages its liquidity to provide the ability to generate funds to support asset growth, meet deposit withdrawals (both anticipated and unanticipated), fund customers' borrowing needs and satisfy maturity of short-term borrowings.
• The Company estimates that it has approximately $789 million in uninsured deposits which include uninsured deposits of Plumas Bancorp.

Plumas Bancorp's latest quarter

Questions

What does Plumas Bancorp expect?

During the second quarter of 2026, the Company completed its annual review of the allowance for credit losses methodology and refined certain assumptions and model inputs used in estimating expected credit losses within its existing CECL framework. These refinements were implemented through the Company's regular model governance and review process and reflect management's current assessment of portfolio dynamics and the period over which forecast information is considered sufficiently reliable for estimating expected credit losses. Management estimates that approximately $350 thousand of the p

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Updated Nov 8, 2026. Read automatically from SEC filings and public data; errors are possible. Not investment advice.