Note 18 - California First National Bancorp (Parent Only) Financial Information (Tables)

12 Months Ended

Jun. 30, 2015

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Condensed Balance Sheet [Table Text Block]

Condensed Balance Sheets	June 30,
(in thousands, except share amounts)	2015		2014
ASSETS
Cash and cash equivalents	$	3,091	$	2,796
Intercompany receivable		69		32
Investment in banking subsidiary		109,382		103,000
Investment in nonbanking subsidiaries		75,706		77,337
Intercompany note receivable		-		-
Other assets		664		1,170
Premises and other fixed assets		197		261
	$	189,109	$	184,596
LIABILITIES AND STOCKHOLDERS' EQUITY
Liabilities
Accrued liabilities	$	492	$	495
Intercompany payable		120		126
Income taxes payable- deferred		279		230
		891		851
Stockholders' equity
Preferred stock; 2,500,000 shares authorized; none issued		-		-
Common stock, $.01 par value; 20,000,000 shares authorized; 10,459,924 (2015) and 10,459,924 (2014) issued and outstanding		105		105
Additional paid in capital		3,376		3,372
Retained earnings		184,506		179,844
Other comprehensive income, net of tax		231		424
		188,218		183,745
	$	189,109	$	184,596

Condensed Income Statement [Table Text Block]

Condensed Statements of Earnings	Years Ended June 30,
(in thousands)	2015			2014			2013
Income:
Dividends from non-bank subsidiary	$	5,000		$	-		$	-
Management fee income bank subsidiary		676			569			336
Management fee income non-bank subsidiaries		151			151			628
Interest income non-bank subsidiaries		-			22			331
Other interest income		1			1			5
		5,828			743			1,300
Non-interest Expenses:
Salaries & benefits		1,209			1,186			1,332
Occupancy		95			140			142
Professional services		244			274			282
Other general & administrative		322			488			171
		1,870			2,088			1,927
Income (loss) before taxes and equity in undistributed earnings of subsidiaries		3,958			(1,345	)		(627	)
Income tax expense		(154	)		(498	)		(204	)
Equity in undistributed earnings of subsidiaries		4,943			7,898			7,777
Net Income	$	9,055		$	7,051		$	7,354

Condensed Cash Flow Statement [Table Text Block]

Condensed Statements of Cash Flows	Years Ended June 30,
(in thousands)	2015			2014			2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	9,055		$	7,051		$	7,354
Adjustments to reconcile net earnings to cash flows:
Deferred income taxes		49			(706	)		558
Equity in undistributed earnings of subsidiaries		(4,943	)		(7,898	)		(7,777	)
Net change in other liabilities		(3	)		74			(797	)
Net change in other assets		510			37			(347	)
Other, net		64			(68	)		(25	)
Net cash provided by (used for) operating activities		4,732			(1,510	)		(1,034	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for investments in and (advances to) subsidiaries		(44	)		3,745			22,192
Net cash (used for) provided by investing activities		(44	)		3,745			22,192
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of common stock		-			156			164
Dividends paid		(4,393	)		(4,179	)		(22,985	)
Net cash used for financing activities		(4,393	)		(4,023	)		(22,821	)
NET CHANGE IN CASH AND CASH EQUIVALENTS		295			(1,788	)		(1,663	)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		2,796			4,584			6,247
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$	3,091		$	2,796		$	4,584