CSBB — what changed in the latest 10-Q
A section-by-section comparison of CSBB's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-05-14 vs the prior 10-Q · 2025-11-12
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +1 | −10 | ~20 | 14 |
| Market risk (Item 3) | Text added/removed | +3 | −3 | 0 | 0 |
| Controls & procedures | No paragraph-level changes | 0 | 0 | 0 | 5 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 0 |
| Risk factors | No paragraph-level changes | 0 | 0 | 0 | 0 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Not shown (absent or not faithfully extractable): Other information
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-05-14
The Company maintained a strong capital position with tangible common equity to tangible assets of 9.9% at March 31, 2026 compared with 9.4% at December 31, 2025.
Text removed vs the prior filing · source: 10-Q · 2025-11-12
For the nine months ended September 30, 2025, and 2024, the Company recorded net income of $11.5 million and $7.7 million and $4.35 and $2.89 per share, respectively. The $4 million increase in net income for the nine-month period was primarily the result of a $3.7 million increase to net interest i…
The federal income tax provision was $1 million higher during the nine-month period in 2025 than in 2024 due to increased taxable income. Return on average assets and return on average equity were 1.26% and 12.76%, respectively, for the nine months ended September 30, 2025, compared to 0.88% and 9.3…
MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Interest income for the nine months ended September 30, 2025, was $42 million representing a $4 million increase, or 10%, compared to the same period in 2024. This increase was primarily due to volume and yield increases on loans for the period ended September 30, 2025, as compared to the same perio…
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-05-14
The most significant market risk the Company is exposed to is interest rate risk. The business of the Company and the composition of its balance sheet consist of investments in interest-earning assets (primarily loans and securities), which are funded by interest-bearing liabilities (deposits and bo…
The Board of Directors establishes policies and operating limits with respect to interest rate risk. The Company manages interest rate risk regularly through its Asset Liability Committee. The Committee meets periodically to review various asset and liability management information including, but no…
Interest rate risk is monitored primarily through the use of an earnings simulation model. The model is highly dependent on various assumptions, which change regularly as the balance sheet and market interest rates change. The earnings simulation model projects change in net interest income resultin…
Text removed vs the prior filing · source: 10-Q · 2025-11-12
Ohio's unemployment rate continues to rise slightly to 5.0% in August 2025 which was up from 4.4% in December 2024. Holmes County, where the bank is headquartered, is reporting an unemployment rate of 3.5% in August 2025. Of the counties within the bank's footprint, Stark County reported the highest…
Management performs a quarterly analysis of the Company’s interest rate risk over a twenty-four-month horizon. The analysis includes two balance sheet models, one based on a static balance sheet and one on a dynamic balance sheet with projected growth in assets and liabilities. All balance sheet pos…
The following table presents an analysis of the estimated sensitivity of the Company’s annual net interest income to sudden and sustained -400 through +400 basis point changes, in 100 basis point increments, in market interest rates at September 30, 2025 and December 31, 2024. The net interest incom…
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice