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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

(Mark One)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June 30, 2025

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File No. 0-25023

First Capital, Inc.

(Exact name of registrant as specified in its charter)


Indiana		35-2056949
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification Number)


220 Federal Drive NW, Corydon, Indiana 47112		1-812-738-2198
(Address of principal executive offices, zip code, telephone number)

Not applicable

(Former name, former address and former fiscal year, if changed since last report)

Securities registered pursuant to Section 12(b) of the Act:


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common stock, par value $0.01 per share	FCAP	The NASDAQ Stock Market LLC

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.


Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
		Emerging growth company	☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 3,355,118 shares of common stock were outstanding as of July 20, 2025.

Table of Contents

FIRST CAPITAL, INC.

INDEX


Part I	Financial Information	Page

	Item 1. Consolidated Financial Statements

	Consolidated Balance Sheets as of June 30, 2025 and December 31, 2024 (unaudited)	3

	Consolidated Statements of Income for the three and six months ended June 30, 2025 and 2024 (unaudited)	4

	Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2025 and 2024 (unaudited)	5

	Consolidated Statements of Changes in Stockholders’ Equity for the three and six months ended June 30, 2025 and 2024 (unaudited)	6

	Consolidated Statements of Cash Flows for the six months ended June 30, 2025 and 2024 (unaudited)	7

	Notes to Consolidated Financial Statements (unaudited)	8-30

	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	31-34

	Item 3. Quantitative and Qualitative Disclosures About Market Risk	35-36

	Item 4. Controls and Procedures	37

Part II	Other Information	38

	Item 1. Legal Proceedings	38

	Item 1A. Risk Factors	38

	Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	38

	Item 3. Defaults Upon Senior Securities	38

	Item 4. Mine Safety Disclosures	38

	Item 5. Other Information	38

	Item 6. Exhibits	39
Signatures

- 2 -

Table of Contents

PART I – FINANCIAL INFORMATION

FIRST CAPITAL, INC.

CONSOLIDATED BALANCE SHEETS

(Unaudited)


	June 30,		December 31,
	2025		2024

	(In thousands)
ASSETS
Cash and due from banks	$	26,253	$	18,418
Interest bearing deposits with banks		108,342		87,499
Total cash and cash equivalents		134,595		105,917

Interest-bearing time deposits		2,205		2,695
Securities available for sale, at fair value (amortized cost $420,705 and $418,935, respectively)		395,589		389,243
Securities held to maturity, at amortized cost (fair value $5,243 and $4,591, respectively)		7,000		7,000
Loans held for sale		1,593		472
Loans, net of allowance for credit losses of $9,728 ($9,281 in 2024)		649,174		631,199
Federal Home Loan Bank and other stock, at cost		1,836		1,836
Premises and equipment		14,123		14,179
Accrued interest receivable		4,642		4,575
Cash value of life insurance		8,892		9,329
Goodwill		6,472		6,472
Core deposit intangible		12		86
Other assets		16,554		14,520

Total Assets	$	1,242,687	$	1,187,523

LIABILITIES
Deposits:
Noninterest-bearing	$	208,595	$	197,993
Interest-bearing		902,032		868,446
Total deposits		1,110,627		1,066,439

Accrued interest payable		2,211		1,922
Accrued expenses and other liabilities		6,544		4,451
Total liabilities		1,119,382		1,072,812

EQUITY
Preferred stock of $.01 par value per share
Authorized 1,000,000 shares; none issued		—		—
Common stock of $.01 par value per share
Authorized 7,500,000 shares; issued 3,810,883 shares (3,806,983 in 2024); outstanding 3,355,353 (3,351,703 in 2024)		38		38
Additional paid-in capital		41,823		41,676
Retained earnings-substantially restricted		110,354		105,290
Unearned stock compensation		(205)		(135)
Accumulated other comprehensive loss		(19,521)		(22,990)
Less treasury stock, at cost - 455,530 shares (455,280 in 2024)		(9,289)		(9,280)
Total First Capital, Inc. stockholders' equity		123,200		114,599

Noncontrolling interest in subsidiary		105		112
Total equity		123,305		114,711

Total Liabilities and Equity	$	1,242,687	$	1,187,523

See accompanying notes to consolidated financial statements.

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Table of Contents

PART I – FINANCIAL INFORMATION

FIRST CAPITAL, INC.

CONSOLIDATED STATEMENTS OF INCOME

(Unaudited)


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2025		2024		2025		2024

INTEREST INCOME	(In thousands, except per share data)
Loans, including fees	$	10,254	$	9,472	$	20,028	$	18,710
Securities:
Taxable		1,979		1,757		3,813		3,386
Tax-exempt		665		636		1,314		1,340
Dividends		25		24		51		36
Interest bearing deposits with banks		1,117		329		2,180		583
Total interest income		14,040		12,218		27,386		24,055
INTEREST EXPENSE
Deposits		3,628		3,103		7,393		5,909
Advances - FHLB		—		51		—		99
Borrowed funds - Bank Term Funding Program ("BTFP")		—		407		—		790
Total interest expense		3,628		3,561		7,393		6,798
Net interest income		10,412		8,657		19,993		17,257
Provision for credit losses		306		360		644		640
Net interest income after provision for credit losses		10,106		8,297		19,349		16,617
NONINTEREST INCOME
Service charges on deposit accounts		588		564		1,181		1,157
ATM and debit card fees		1,147		1,150		2,183		2,210
(Loss) gain on sale of securities		—		—		(55)		32
Unrealized loss on equity securities		(41)		(6)		(23)		(74)
Gain on sale of loans		152		169		241		270
Increase in cash surrender value of life insurance		49		66		121		114
Other income		123		80		218		213
Total noninterest income		2,018		2,023		3,866		3,922
NONINTEREST EXPENSE
Compensation and benefits		4,270		3,962		8,372		7,805
Occupancy and equipment		549		480		1,172		943
Data processing		1,156		1,115		2,264		2,191
Professional fees		327		303		613		562
Advertising		120		79		194		167
Other expenses		1,072		1,061		2,060		2,089
Total noninterest expense		7,494		7,000		14,675		13,757
Income before income taxes		4,630		3,320		8,540		6,782
Income tax expense		852		488		1,524		995
Net Income		3,778		2,832		7,016		5,787
Less: net income attributable to noncontrolling interest in subsidiary		3		4		6		7
Net Income Attributable to First Capital, Inc.	$	3,775	$	2,828	$	7,010	$	5,780

Earnings per common share attributable to First Capital, Inc.:
Basic	$	1.13	$	0.85	$	2.09	$	1.73
Diluted	$	1.13	$	0.85	$	2.09	$	1.73

Dividends per share	$	0.29	$	0.27	$	0.58	$	0.54

See accompanying notes to consolidated financial statements.

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Table of Contents

PART I – FINANCIAL INFORMATION

FIRST CAPITAL, INC.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(Unaudited)


	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2025		2024		2025		2024

	(In thousands)
Net Income	$	3,778	$	2,832	$	7,016	$	5,787

OTHER COMPREHENSIVE INCOME (LOSS)
Unrealized gains (losses) on securities available for sale:
Unrealized holding gains (losses) arising during the period		416		163		4,521		(1,878)
Income tax (expense) benefit		(138)		(96)		(1,095)		337
Net of tax amount		278		67		3,426		(1,541)

Less: reclassification adjustment for realized losses (gains) included in net income		—		—		55		(32)
Income tax (expense) benefit		—		—		(12)		7
Net of tax amount		—		—		43		(25)

Other Comprehensive Income (Loss), net of tax		278		67		3,469		(1,566)

Comprehensive Income		4,056		2,899		10,485		4,221
Less: comprehensive income attributable to the noncontrolling interest in subsidiary		3		4		6		7

Comprehensive Income Attributable to First Capital, Inc.	$	4,053	$	2,895	$	10,479	$	4,214

See accompanying notes to consolidated financial statements.

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Table of Contents

PART I – FINANCIAL INFORMATION

FIRST CAPITAL, INC.

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(Unaudited)


							Accumulated
			Additional				Other		Unearned
	Common		Paid-in		Retained		Comprehensive		Stock		Treasury		Noncontrolling
(In thousands)	Stock		Capital		Earnings		Loss		Compensation		Stock		Interest		Total

Balances at April 1, 2025	$	38	$	41,823	$	107,551	$	(19,799)	$	(244)	$	(9,289)	$	115	$	120,195
Net income		—		—		3,775		—		—		—		3		3,778
Other comprehensive income		—		—		—		278		—		—		—		278
Cash dividends		—		—		(972)		—		—		—		(13)		(985)
Stock compensation expense		—		—		—		—		39		—		—		39

Balances at June 30, 2025	$	38	$	41,823	$	110,354	$	(19,521)	$	(205)	$	(9,289)	$	105	$	123,305

Balances at April 1, 2024	$	38	$	41,676	$	99,152	$	(25,666)	$	(259)	$	(9,216)	$	115	$	105,840
Net income		—		—		2,828		—		—		—		4		2,832
Other comprehensive income		—		—		—		67		—		—		—		67
Cash dividends		—		—		(905)		—		—		—		(14)		(919)
Stock compensation expense		—		—		—		—		55		—		—		55
Purchase of treasury shares		—		—		—		—		—		(13)		—		(13)

Balances at June 30, 2024	$	38	$	41,676	$	101,075	$	(25,599)	$	(204)	$	(9,229)	$	105	$	107,862

Balances at January 1, 2025	$	38	$	41,676	$	105,290	$	(22,990)	$	(135)	$	(9,280)	$	112	$	114,711
Net income		—		—		7,010		—		—		—		6		7,016
Other comprehensive income		—		—		—		3,469		—		—		—		3,469
Cash dividends		—		—		(1,946)		—		—		—		(13)		(1,959)
Stock compensation expense		—		—		—		—		77		—		—		77
Purchase of treasury shares		—		—		—		—		—		(9)		—		(9)
Restricted stock grants		—		147		—		—		(147)		—		—		—

Balances at June 30, 2025	$	38	$	41,823	$	110,354	$	(19,521)	$	(205)	$	(9,289)	$	105	$	123,305

Balances at January 1, 2024	$	38	$	41,588	$	97,105	$	(24,033)	$	(249)	$	(9,216)	$	112	$	105,345
Net income		—		—		5,780		—		—		—		7		5,787
Other comprehensive loss		—		—		—		(1,566)		—		—		—		(1,566)
Cash dividends		—		—		(1,810)		—		—		—		(14)		(1,824)
Stock compensation expense		—		—		—		—		133		—		—		133
Purchase of treasury shares		—		—		—		—		—		(13)		—		(13)
Restricted stock grants		—		88		—		—		(88)		—		—		—

Balances at June 30, 2024	$	38	$	41,676	$	101,075	$	(25,599)	$	(204)	$	(9,229)	$	105	$	107,862

See accompanying notes to consolidated financial statements.

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Table of Contents

PART I – FINANCIAL INFORMATION

FIRST CAPITAL, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)


	Six Months Ended
	June 30,
	2025		2024

CASH FLOWS FROM OPERATING ACTIVITIES	(In thousands)
Net income	$	7,016	$	5,787
Adjustments to reconcile net income to net cash and cash equivalents provided by operating activities:
Amortization of premiums and accretion of discounts on securities, net		410		580
Depreciation and amortization expense		561		535
Deferred income taxes		7		(293)
Stock compensation expense		77		133
Increase in cash value of life insurance		(121)		(114)
Gain on life insurance		(46)		—
Loss (gain) on sale of securities		55		(32)
Provision for credit losses		644		640
Proceeds from sales of loans		11,765		15,088
Loans originated for sale		(12,645)		(16,192)
Gain on sale of loans		(241)		(270)
Amortization of tax credit investment		1,343		986
Unrealized loss on equity securities		23		74
Loss on disposal of premises and equipment		58		—
Decrease (increase) in accrued interest receivable		(67)		213
Increase in accrued interest payable		289		1,143
Net change in other assets/liabilities		(1,017)		2,423
Net Cash Provided By Operating Activities		8,111		10,701

CASH FLOWS FROM INVESTING ACTIVITIES
Net decrease in interest-bearing time deposits		490		980
Purchase of securities available for sale		(54,519)		(35,358)
Proceeds from maturities of securities available for sale		25,705		22,480
Proceeds from sales of securities available for sale		11,192		19,189
Principal collected on mortgage-backed obligations		15,386		11,202
Net increase in loans receivable		(18,619)		(16,255)
Investment in tax credit entities		(1,344)		—
Investment in technology fund		(60)		(50)
Proceeds from settlement of bank-owned life insurance policies		605		—
Purchase of premises and equipment		(489)		(311)
Net Cash (Used In) Provided By Investing Activities		(21,653)		1,877

CASH FLOWS FROM FINANCING ACTIVITIES
Net increase (decrease) in deposits		44,188		(10,965)
Advances from FHLB and BTFP		—		167,750
Repayment of advances from the FHLB and BTFP		—		(155,625)
Purchase of treasury stock		(9)		(13)
Dividends paid		(1,959)		(1,824)
Net Cash Provided By (Used In) Provided By Financing Activities		42,220		(677)

Net Increase in Cash and Cash Equivalents		28,678		11,901
Cash and cash equivalents at beginning of period		105,917		38,670
Cash and Cash Equivalents at End of Period	$	134,595	$	50,571

See accompanying notes to consolidated financial statements.

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Table of Contents

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

1.Presentation of Interim Information

First Capital, Inc. (“Company”) is the financial holding company of First Harrison Bank (“Bank”), an Indiana chartered commercial bank and wholly owned subsidiary. First Harrison Investments, Inc. and First Harrison Holdings, Inc. are wholly-owned Nevada corporate subsidiaries of the Bank that jointly own First Harrison, LLC, a Nevada limited liability corporation that holds and manages an investment portfolio. First Harrison REIT, Inc. (“REIT”) is a wholly-owned subsidiary of First Harrison Holdings, Inc. that holds a portion of the Bank’s real estate mortgage loan portfolio.

In the opinion of management, the unaudited consolidated financial statements include all adjustments considered necessary to present fairly the financial position as of June 30, 2025, and the results of operations for the three and six months ended June 30, 2025 and 2024 and the cash flows for the six months ended June 30, 2025 and 2024. All of these adjustments are of a normal, recurring nature. Such adjustments are the only adjustments included in the unaudited consolidated financial statements. Interim results are not necessarily indicative of results for a full year or any other period.

The accompanying unaudited consolidated financial statements and notes have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial statements and are presented as permitted by the instructions to Form 10-Q. Accordingly, they do not contain certain information included in the Company’s annual audited consolidated financial statements and related footnotes for the year ended December 31, 2024 included in the Company’s Annual Report on Form 10-K.

The unaudited consolidated financial statements include the accounts of the Company and its subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform with the current period presentation. The reclassifications had no effect on net income or stockholders’ equity.

2.Recent Accounting Pronouncements

Recently Issued but Not Adopted Accounting Guidance

In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. Among other things, the ASU requires that public business entities on an annual basis (1) disclose specific categories in the income tax rate reconciliation and (2) provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than five percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate). In addition, the ASU requires information pertaining to taxes paid (net of refunds received) to be disaggregated for federal, state, and foreign taxes and further disaggregated for specific jurisdictions to the extent the related amounts are equal to or greater than five percent of total income taxes paid (net of refunds received). For public business entities, the ASU is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The adoption of the ASU is not expected to have a material impact on the Company’s financial position or results of operations.

The Company has determined that all other recently issued accounting pronouncements will not have a material impact on the Company’s consolidated financial statements or do not apply to its operations.

- 8 -

Table of Contents

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

3.Investment Securities

Investment securities have been classified in the consolidated balance sheets according to management’s intent. Investment securities at June 30, 2025 and December 31, 2024 are summarized as follows:


			Gross		Gross
	Amortized		Unrealized		Unrealized		Fair
(In thousands)	Cost		Gains		Losses		Value

June 30, 2025
Securities available for sale:
Agency mortgage-backed securities	$	75,848	$	28	$	6,351	$	69,525
Agency CMO		71,999		445		240		72,204
Agency notes and bonds		109,830		17		2,833		107,014
Treasury notes and bonds		8,858		—		74		8,784
Municipal obligations		154,170		253		16,361		138,062

Total securities available for sale	$	420,705	$	743	$	25,859	$	395,589

Securities held to maturity:
Other debt securities:
Corporate notes	$	7,000	$	—	$	1,757	$	5,243

Total securities held to maturity	$	7,000	$	—	$	1,757	$	5,243

December 31, 2024
Securities available for sale:
Agency mortgage-backed securities	$	76,295	$	—	$	8,354	$	67,941
Agency CMO		47,821		197		500		47,518
Agency notes and bonds		122,834		6		4,760		118,080
Treasury notes and bonds		21,803		—		254		21,549
Municipal obligations		150,182		171		16,198		134,155

Total securities available for sale	$	418,935	$	374	$	30,066	$	389,243

Securities held to maturity:
Other debt securities:
Corporate notes	$	7,000	$	—	$	2,409	$	4,591

Total securities held to maturity	$	7,000	$	—	$	2,409	$	4,591

Agency notes and bonds, agency mortgage-backed securities and agency collateralized mortgage obligations (“CMO”) include securities issued by the Government National Mortgage Association (“GNMA”), a U.S. government agency, and the Federal National Mortgage Association (“FNMA”), the Federal Home Loan Mortgage Corporation (“FHLMC”), the Federal Farm Credit Bank (“FFCB”) and the Federal Home Loan Bank (“FHLB”), which are government-sponsored enterprises. Corporate notes classified as held to maturity include subordinated debt obligations issued by other bank holding companies (“BHC”).

- 9 -

Table of Contents

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(3 – continued)

The amortized cost and fair value of debt securities as of June 30, 2025, by contractual maturity, are shown below. Expected maturities of mortgage-backed securities and CMO may differ from contractual maturities because the mortgages underlying the obligations may be prepaid without penalty.


	Securities Available for Sale				Securities Held to Maturity
	Amortized		Fair		Amortized		Fair
(In thousands)	Cost		Value		Cost		Value

Due in one year or less	$	74,873	$	73,633	$	—	$	—
Due after one year through five years		61,702		58,984		—		—
Due after five years through ten years		71,200		63,472		2,000		1,580
Due after ten years		65,083		57,771		5,000		3,663
		272,858		253,860		7,000		5,243
Mortgage-backed securities and CMO		147,847		141,729		—		—
	$	420,705	$	395,589	$	7,000	$	5,243

Information pertaining to investment securities with gross unrealized losses at June 30, 2025, aggregated by investment category and the length of time that individual investment securities have been in a continuous loss position, follows.


	Number of			Gross
	Investment	Fair		Unrealized
(Dollars in thousands)	Positions	Value		Losses
June 30, 2025:
Securities available for sale:
Continuous loss position less than twelve months:
Agency mortgage-backed securities	5	$	5,750	$	36
Agency CMO	7		11,319		82
Agency notes and bonds	2		1,994		7
Municipal obligations	36		19,157		593
Total less than twelve months	50		38,220		718

Continuous loss position more than twelve months:
Agency mortgage-backed securities	93		55,935		6,315
Agency CMO	20		4,718		158
Agency notes and bonds	40		103,124		2,826
Treasury notes and bonds	5		8,784		74
Municipal obligations	184		96,139		15,768
Total more than twelve months	342		268,700		25,141

Total securities available for sale	392	$	306,920	$	25,859

Securities held to maturity:
Continuous loss position more than twelve months:
Corporate notes	4	$	5,243	$	1,757
Total more than twelve months	4		5,243		1,757
Total securities held to maturity	4	$	5,243	$	1,757

- 10 -

Table of Contents

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(3 – continued)

Information pertaining to investment securities with gross unrealized losses at December 31, 2024, aggregated by investment category and the length of time that individual investment securities have been in a continuous position, follows.


	Number of			Gross
	Investment	Fair		Unrealized
(Dollars in thousands)	Positions	Value		Losses
December 31, 2024:
Securities available for sale:
Continuous loss position less than twelve months:
Agency mortgage-backed securities	7	$	8,008	$	93
Agency CMO	11		19,211		215
Agency notes and bonds	7		4,830		57
Municipal obligations	39		18,880		334
Total less than twelve months	64		50,929		699

Continuous loss position more than twelve months:
Agency mortgage-backed securities	93		59,933		8,261
Agency CMO	22		7,271		285
Agency notes and bonds	45		112,046		4,703
Treasury notes and bonds	8		21,549		254
Municipal obligations	196		103,201		15,864
Total more than twelve months	364		304,000		29,367

Total securities available for sale	428	$	354,929	$	30,066

Securities held to maturity:
Continuous loss position less than twelve months:
Corporate notes	4	$	4,591	$	2,409
Total less than twelve months	4		4,591		2,409


Total securities held to maturity	4	$	4,591	$	2,409

The Company has not identified any specific available for sale securities in a loss position that it intends to sell in the near term and does not believe that it will be required to sell any such securities. The Company reviews its securities on a quarterly basis to assess declines in fair value for credit losses. Consideration is given to such factors as the credit rating of the borrower, market conditions such as current interest rates, any adverse conditions specific to the security, and delinquency status on contractual payments. At June 30, 2025, management concluded that in all instances, securities with fair values less than carrying value were due to fluctuations in interest rates and other factors; thus, no credit loss provision was required.

In addition, management assesses held to maturity securities for credit losses on a quarterly basis. The assessment includes review of performance metrics, identification of delinquency and evaluation of market factors. In July 2024, a BHC whose subordinated debt the Company holds and is classified as held to maturity, having an amortized cost balance of $2.0 million, announced the suspension of its quarterly dividend. Beginning with this announcement, management began performing additional research regarding the financial stability and strength of the BHC and underlying bank quarterly. Based on all analysis, management concludes the decline in fair value of all securities classified as held to maturity was due to changes in interest rates and other market factors.

At June 30, 2025, the municipal obligations and U.S. government agency debt securities, including Treasury notes and bonds, agency notes and bonds, mortgage-backed securities and CMOs classified as available for sale and in a loss position had depreciated approximately 7.8% from the amortized cost basis. All of the U.S. government agency securities and municipal obligations are issued by U.S. government agencies, government-sponsored enterprises and municipal governments, or are secured by first mortgage loans and municipal project revenues. At June 30, 2025, the corporate notes classified as held to maturity in a loss position had depreciated approximately 25.1% from the amortized cost basis. These unrealized losses related principally to current interest rates for similar types of securities. In analyzing an issuer’s financial condition, management considers whether the securities are issued by the federal government, its agencies or other governments, whether downgrades by bond rating agencies have occurred, and the results of reviews of the issuer’s financial condition. As the Company has the ability to hold the debt securities until maturity, or the foreseeable future if classified as available for sale, no credit loss is deemed to exist.

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Table of Contents

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(3 – continued)

As of June 30, 2025 and December 31, 2024, the Company estimated expected credit losses to be immaterial based on the composition of the held to maturity securities portfolio.

While management does not anticipate any credit losses at June 30, 2025, additional deterioration in market and economic conditions may have an adverse impact on credit quality in the future.

There were no sales of available for sale securities during the three months ended June 30, 2025 or 2024. During the six months ended June 30, 2025, the Company recognized gross gains of $31,000 and gross losses of $86,000 on sales of available for sale securities. During the six months ended June 30, 2024, the Company recognized gross gains of $133,000 and gross losses of $101,000 on sales of available for sale securities.

At June 30, 2025 and December 31, 2024, there were no holdings of securities of any one issuer, other than the U.S. Government and its agencies, with an aggregate book value greater that 10% of stockholders’ equity.

Accrued interest receivable on available for sale debt securities totaled $2.2 million and $2.1 million at June 30, 2025 and December 31, 2024, respectively, and was reported in accrued interest receivable on the consolidated balance sheets and is excluded from the estimate of credit losses.

Accrued interest receivable on held to maturity debt securities totaled $18,000 at both June 30, 2025 and December 31, 2024, and was reported in accrued interest receivable on the consolidated balance sheets and is excluded from the estimate of credit losses.

Equity Securities

In September 2018, the Company acquired 90,000 shares of common stock in another BHC, representing approximately 5% of the outstanding common stock of the entity, for a total investment of $1.9 million. During the three months ended June 30, 2025 and 2024, the Company recognized unrealized losses of $41,000 and $6,000, respectively. During the six months ended June 30, 2025 and 2024, the Company recognized unrealized losses of $23,000 and $74,000, respectively. At June 30, 2025 and December 31, 2024, the equity investment had a fair value of $864,000 and $887,000, respectively, and is included in other assets on the consolidated balance sheets.

In October 2021, the Company entered into an agreement to invest in a bank technology fund through a limited partnership and the Company entered into an agreement to participate in a second, related fund in June 2025. At both June 30, 2025 and December 31, 2024, the Company’s investment in the limited partnerships was $965,000 and is reflected in other assets on the consolidated balance sheets. The unfunded commitment related to the limited partnership investments at June 30, 2025 and December 31, 2024 was $320,000 and $380,000, respectively, and is reflected in other liabilities on the consolidated balance sheets. The Company expects to fulfill the commitment as capital calls are made through 2026. The investments are accounted for as equity securities without a readily determinable fair value, and have been recorded at cost, less any impairment, and adjustments resulting from observable price changes. There were no impairments or adjustments on equity securities without readily determinable fair values during the three and six months ended June 30, 2025 or 2024.

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FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

4.Loans and Allowance for Credit Losses

Loans at June 30, 2025 and December 31, 2024 consisted of the following:


	June 30,		December 31,
(In thousands)	2025		2024

1-4 Family Residential Mortgage	$	144,621	$	138,936
Home Equity and Second Mortgage		68,613		66,549
Multifamily Residential		46,348		36,822
1-4 Family Residential Construction		19,297		15,245
Other Construction, Development and Land		69,271		75,840
Commercial Real Estate		188,690		184,851
Commercial Business		64,230		62,727
Consumer and Other		56,708		58,406
Principal loan balance		657,778		639,376

Deferred loan origination fees and costs, net		1,124		1,104
Allowance for credit losses		(9,728)		(9,281)

Loans, net	$	649,174	$	631,199

The Allowance for Credit Losses (“ACL”) on loans is measured on a collective (pooled) basis when similar risk characteristics exist. The Company’s pools/segments are largely determined based on loan types as defined by Call Report instructions. The Company has identified and utilizes the following portfolio segments:

1–4 Family Residential Mortgage – 1–4 Family Residential Mortgage loans are primarily secured by 1–4 family residences that are owner-occupied and serve as the primary residence of the borrower. In addition, the Company typically has a senior (1st lien) position securing the collateral of loans in this portfolio. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by unemployment levels in the market area due to economic conditions. Repayment may also be impacted by changes in residential property values.

Home Equity and Second Mortgage – Home Equity and Second Mortgage loans and lines of credit are primarily secured by 1–4 family residences that are owner-occupied and serve as the primary residence of the borrower. However, the Company typically has a junior lien position securing the collateral of loans in this portfolio. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by unemployment levels in the market area due to economic conditions. Repayment may also be impacted by changes in residential property values. While secured by collateral similar to that of the 1–4 Family Residential Mortgage loans, loans within this segment are considered to carry elevated risk due to the Company’s junior lien position on the underlying collateral property.

Multi-family Residential – Multi-family Residential loans are primarily secured by properties such as apartment complexes and other multi-tenant properties within the Company’s market area. In some situations, the collateral may reside outside of the Company’s typical market area. Repayment of these loans is often dependent on the successful operation and management of the properties and collection of associated rents. Repayment of such loans may be affected by adverse conditions in the real estate market or the economy.

1–4 Family Residential Construction – 1–4 Family Residential Construction loans are generally secured by 1–4 family residences that will be owner-occupied upon completion. Risks inherent in construction lending are related to the market value of the property held as collateral, the cost and timing of constructing or improving a property, movements in interest rates and the real estate market during the construction phase, and the ability of the borrower to obtain permanent financing. Repayment of these loans is primarily dependent on the personal income of the borrowers, which can be impacted by unemployment levels in the market area due to economic conditions. Repayment may also be impacted by changes in residential property values.

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FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(4 – continued)

Other Construction, Development and Land – Other Construction, Development and Land loans include loans secured by multi-family properties, commercial projects, and vacant land. This portfolio includes both owner-occupied and speculative investment properties. Risks inherent in construction lending are related to the market value of the property held as collateral, the cost and timing of constructing or improving a property, the borrower’s ability to use funds generated by a project to service a loan until a project is completed, movements in interest rates and the real estate market during the construction phase, and the ability of the borrower to obtain permanent financing.

Commercial Real Estate – Commercial Real Estate loans are comprised of loans secured by various types of collateral including warehouses, retail space, and mixed-use buildings, among others, located in the Company’s primary lending area. Risks related to commercial real estate lending are associated with the market value of the property taken as collateral, the underlying cash flows, and general economic conditions of the local real estate market. Repayment of these loans is generally dependent on the ability of the borrower to attract tenants at lease rates that provide for adequate debt service and can be impacted by local economic conditions which impact vacancy rates. The Company generally obtains loan guarantees from financially capable parties for Commercial Real Estate loans. To a lesser degree, this segment also includes loans secured by farmland. The risks associated with loans secured by farmland are related to the market value of the property taken as collateral and the underlying cash flows from farming operations and general economic conditions.

Commercial Business – Commercial Business loans include lines of credit to businesses, term loans and letters of credit secured by business assets such as equipment, accounts receivable, inventory, or other assets excluding real estate. Loans in this portfolio may also be unsecured and are generally made to finance capital expenditures or fund operations. Commercial Business loans contain risks related to the value of the collateral securing the loan and the repayment is primarily dependent upon the financial success and viability of the borrower. As with Commercial Real Estate loans, the Company generally obtains loan guarantees from financially capable parties for Commercial Business loans.

Consumer and Other Loans – Consumer and Other Loans consist mainly of loans secured by new and used automobiles and trucks, recreational vehicles such as boats and RVs, mobile homes and secured and unsecured loans to individuals. The risks associated with these loans are related to local economic conditions including the unemployment level. To a lesser degree, this segment also includes loans secured by lawn and farm equipment, well as farm output and loans secured by marketable securities. The risks associated with these loans are related to local economic conditions including the unemployment level, general economic conditions impacting crop prices, the supply chain and the fair value of the security collateral.

Loans that do not share risk characteristics are evaluated on an individual basis. In addition, loans evaluated individually are not included in the collective evaluation. When management determines that foreclosure is probable or the borrower is experiencing financial difficulty at the reporting date and repayment is expected to be provided substantially through the operation or sale of the collateral, expected credit losses are based on the fair value of the collateral at the reporting date adjusted for selling costs.

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FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

(4 – continued)

The following table provides the components of the Company’s amortized cost basis in loans at June 30, 2025:


									Other
	1-4 Family		Home Equity				1-4 Family		Construction,
	Residential		and Second		Multifamily		Residential		Development		Commercial		Commercial		Consumer
	Mortgage		Mortgage		Residential		Construction		and Land		Real Estate		Business		and Other		Total

	(In thousands)
Amortized Cost Basis in Loans:
Principal loan balance	$	144,621	$	68,613	$	46,348	$	19,297	$	69,271	$	188,690	$	64,230	$	56,708	$	657,778

Net deferred loan origination fees and costs		88		1,222		(16)		—		(30)		(138)		(2)		—		1,124

Amortized cost basis in loans	$	144,709	$	69,835	$	46,332	$	19,297	$	69,241	$	188,552	$	64,228	$	56,708	$	658,902

The following table provides the components of the Company’s amortized cost basis in loans at December 31, 2024:


									Other
	1-4 Family		Home Equity				1-4 Family		Construction,
	Residential		and Second		Multifamily		Residential		Development		Commercial		Commercial		Consumer
	Mortgage		Mortgage		Residential		Construction		and Land		Real Estate		Business		and Other		Total

	(In thousands)
Amortized Cost Basis in Loans:
Principal loan balance	$	138,936	$	66,549	$	36,822	$	15,245	$	75,840	$	184,851	$	62,727	$	58,406	$	639,376

Net deferred loan origination fees and costs		98		1,206		(17)		—		(29)		(145)		(9)		—		1,104

Amortized cost basis in loans	$	139,034	$	67,755	$	36,805	$	15,245	$	75,811	$	184,706	$	62,718	$	58,406	$	640,480

An analysis of the changes in the ACL on loans for the three months ended June 30, 2025 is as follows:


									Other
	1-4 Family		Home Equity				1-4 Family		Construction,
	Residential		and Second		Multifamily		Residential		Development		Commercial		Commercial		Consumer
	Mortgage		Mortgage		Residential		Construction		and Land		Real Estate		Business		and Other		Total

	(In thousands)
ACL on Loans:

Beginning balance	$	1,438	$	567	$	431	$	223	$	1,179	$	2,328	$	2,337	$	1,032	$	9,535
Provision for credit losses		69		201		32		24		(484)		704		(122)		(118)		306
Charge-offs		—		—		—		—		—		—		(56)		(111)		(167)
Recoveries		4		—		—		—		—		—		21		29		54

Ending balance	$	1,511	$	768	$	463	$	247	$	695	$	3,032	$	2,180	$	832	$	9,728

An analysis of the changes in the ACL on loans for the three months ended June 30, 2024 is as follows:

Other

1-4 Family

Home Equity

1-4 Family

Construction,

Residential

and Second

Multifamily

Residential

Development

Commercial

Consumer

Mortgage

Residential

Construction

and Land

Real Estate

Business

and Other

Total

(In thousands)

ACL on Loans:

FIRST CAPITAL INC 10-Q