FKYS FIRST KEYSTONE CORP

Overview and Growth

FIRST KEYSTONE CORP recorded fiscal 2025 net income of $6.15M. The company reported diluted EPS of $0.99, adding a shareholder-level measure to the absolute income figures considered below. Diluted shares averaged 6.23M; this is the reported share base over which the company’s diluted per-share earnings were spread. Compared with 6.17M diluted shares in fiscal 2024, the current 6.23M base was 0.9% higher. Total assets stood at $1.53B, defining the scale of the bank’s financial balance sheet and providing the base for evaluating earnings returns, capitalization, liquidity, and its shareholder-capital buffer.

Profitability

Net income was $6.15M, providing the bank’s bottom-line earnings result for the fiscal year. Before income taxes, the company reported $6.37M of earnings, providing a bridge between the operating result and final net income. The reported income-tax provision was $213.00K, the amount recognized between pretax income and the final net-income result. The income-tax provision equaled 3.3% of pretax income, showing the tax burden absorbed by the year’s earnings. Net income equaled 5.4% of period-end equity, showing the earnings generated on shareholders’ book capital. Return on period-end assets was 0.4%, connecting net income with the company’s total asset base. The bottom line improved from a $13.20M loss in fiscal 2024 to $6.15M of income. For a banking business, profitability is best read through net income together with returns on the asset base and shareholder capital. Asset-based returns show the earnings produced by the bank’s full balance sheet, while equity-based returns relate that result specifically to the shareholder-capital base and clarify the relationship between them.

Liquidity and Capital Structure

The company held $1.53B of assets against $1.42B of liabilities and $113.06M of equity, revealing how the asset base was financed. Cash and equivalents totaled $121.25M, identifying the most liquid reported component available within the broader current-asset balance. Equity equaled 7.4% of assets, showing the shareholder-capital layer within the company’s balance sheet. Relative to total assets, liabilities measured 92.6%, complementing the separate equity-based view of the company’s capital structure. The cash-to-assets relationship was 7.9%, comparing reported cash and equivalents with the full positive asset balance. Total assets were 7.2% higher than fiscal 2024 assets of $1.43B, measuring the company’s own balance-sheet change. Reported equity changed 5.9% from $106.78M in fiscal 2024, placing the current capital base higher year over year. Cash and equivalents were 602.7% higher than fiscal 2024 cash of $17.25M, showing the year-over-year change in liquid resources. For a bank, the equity-to-assets relationship shows the shareholder-capital buffer supporting a balance sheet funded primarily through liabilities. Reading changes in assets and equity together shows how the bank’s operating scale and book-capital base developed over the year.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Sep 24, 2026.