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Note 16 - Condensed Parent Only Financial Information

12 Months Ended

Dec. 31, 2025

Notes to Financial Statements

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

Note 16: Condensed Parent Only Financial Information

The Parent Company’s condensed balance sheet and related condensed statements of operations and cash flows are as follows. 

NSTS BANCORP, INC.
Condensed Balance Sheets

		Year ended December 31,
		2025				2024
		(Dollars in thousands)
Assets:
Cash		$	15,860			$	16,855
Investment in subsidiary			60,606				56,028
Loan to ESOP			3,627				3,800
Other assets			15				15
Total assets		$	80,108			$	76,698
Liabilities:
Accrued expense and other liabilities		$	134			$	208
Total liabilities			134				208
Stockholders' equity
Common Stock			56				56
Treasury Stock			(3,087	)			(3,240	)
Additional paid-in capital			52,348				51,684
Retained earnings			39,880				40,266
Unallocated common shares held by ESOP			(3,462	)			(3,670	)
Accumulated other comprehensive loss, net			(5,761	)			(8,606	)
Total stockholders' equity			79,974				76,490
Total liabilities and stockholders’ equity		$	80,108			$	76,698

NSTS BANCORP, INC.
Condensed Statements of Operations

		Year ended December 31,
		2025				2024
		(Dollars in thousands)
Income:
Interest income		$	124			$	129
Total income			124				129
Expense:
Noninterest expense		$	1,319			$	1,313
Total expense			1,319				1,313
Losses before income tax expense and equity in undistributed earnings of subsidiary		$	(1,195	)		$	(1,184	)
Income tax expense			—				—
Losses before equity in undistributed earnings of subsidiary		$	(1,195	)		$	(1,184	)
Equity in undistributed earnings of subsidiary			809				395
Net loss		$	(386	)		$	(789	)

NSTS BANCORP, INC.
Condensed Statements of Cash Flows

		Year ended December 31,
		2025				2024
		(Dollars in thousands)
Cash flows from operating activities:
Net loss		$	(386	)		$	(789	)
Adjustments to reconcile net loss to net cash used in operating activities:
Net change in other assets			—				(8	)
Net change in accrued expenses and other liabilities			(74	)			104
Equity in undistributed earnings of subsidiary			(809	)			(395	)
Net cash used in operating activities			(1,269	)			(1,088	)
Cash flows from investing activities:
Principal payments on loan to ESOP		$	173			$	173
Net cash provided by investing activities			173				173
Cash flows from financing activities:
Purchase of treasury shares			—				(970	)
Purchase of treasury stock from taxes withheld on stock awards			(114	)			(109	)
Proceeds from exercise of stock options			215				215
Net cash provided by (used in) financing activities			101				(864	)
Net change in cash			(995	)			(1,779	)
Cash at beginning of period			16,855				18,634
Cash at end of period		$	15,860			$	16,855

X

- Definition

The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 4: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481231/810-10-45-11

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X

- References

No definition available.

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