Community West Bancshares Segments Disclosure
| Years ended December 31, | ||||||||||||||||||||
| (in thousands) | 2025 | 2024 | 2023 | |||||||||||||||||
| Interest and dividend income | $ | 185,710 | $ | 160,388 | $ | 102,418 | ||||||||||||||
| Reconciliation of revenue: | ||||||||||||||||||||
| Other noninterest income | 10,488 | 6,445 | 7,020 | |||||||||||||||||
| Total consolidated revenue | 196,198 | 166,833 | 109,438 | |||||||||||||||||
| Less: | ||||||||||||||||||||
| Interest expense | 49,530 | 50,021 | 19,989 | |||||||||||||||||
| Segment net interest income and noninterest income | 146,668 | 116,812 | 89,449 | |||||||||||||||||
| Less: | ||||||||||||||||||||
| Provision for credit losses | 3,754 | 11,113 | 309 | |||||||||||||||||
| Salaries and employee benefits | 49,841 | 48,470 | 31,367 | |||||||||||||||||
| Other segment items (1) | 40,545 | 46,231 | 23,933 | |||||||||||||||||
| Income tax expense | 14,360 | 3,332 | 8,304 | |||||||||||||||||
| Consolidated net income | $ | 38,168 | $ | 7,666 | $ | 25,536 | ||||||||||||||
| As of December 31, | ||||||||||||||||||||
| Reconciliation of assets | 2025 | 2024 | ||||||||||||||||||
| Total assets for reportable segment | $ | 3,690,317 | $ | 3,521,771 | ||||||||||||||||
| Adjustments and reconciling items | — | — | ||||||||||||||||||
| Total consolidated assets | $ | 3,690,317 | $ | 3,521,771 | ||||||||||||||||
| (1) - Other segment items include other non-interest expense such as occupancy expense, data processing, professional fees, regulatory assessments, and advertising. | ||||||||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 11, 2026 | Showing above |
| 2024 | Mar 17, 2025 | |
About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.