PCB BANCORP Revenue Disclosure
| Year Ended December 31, | ||||||||||||||||||||
| ($ in thousands) | 2025 | 2024 | 2023 | |||||||||||||||||
Noninterest income in-scope of Topic 606 | ||||||||||||||||||||
| Service charges and fees on deposits: | ||||||||||||||||||||
| Monthly service fees | $ | 120 | $ | 108 | $ | 107 | ||||||||||||||
| Account analysis fees | 889 | 949 | 951 | |||||||||||||||||
| Non-sufficient funds charges | 428 | 385 | 328 | |||||||||||||||||
| Other deposit related fees | 103 | 103 | 89 | |||||||||||||||||
| Total service charges and fees on deposits | 1,540 | 1,545 | 1,475 | |||||||||||||||||
| Debit card fees | 396 | 340 | 339 | |||||||||||||||||
| Gain (loss) on sale of other real estate owned | — | 15 | — | |||||||||||||||||
| Wire transfer fees | 699 | 626 | 625 | |||||||||||||||||
| Other service charges | 264 | 248 | 211 | |||||||||||||||||
| Total | $ | 2,899 | $ | 2,774 | $ | 2,650 | ||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 16, 2026 | Showing above |
| 2024 | Mar 13, 2025 | |
| 2023 | Mar 12, 2024 | |
| 2022 | Mar 9, 2023 | |
| 2021 | Mar 4, 2022 | |
| 2020 | Mar 11, 2021 | |
| 2019 | Mar 9, 2020 | |
| 2018 | Mar 18, 2019 | |
About Revenue Disclosures
Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.
Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.