California First Leasing (CFNB) 10-Q 28 Oct 16 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Sep. 30, 2016	Oct. 27, 2016
Document Information [Line Items]
Entity Registrant Name	CALIFORNIA FIRST NATIONAL BANCORP
Entity Central Index Key	803,016
Trading Symbol	cfnb
Current Fiscal Year End Date	--06-30
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		10,279,807
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Amendment Flag	false

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2016	Jun. 30, 2016
Finance Leases Portfolio Segment [Member]
Leases and loans:
Leases and loans	$ 226,574,000	$ 239,964,000
Commercial Portfolio Segment [Member]
Leases and loans:
Leases and loans	427,378,000	408,308,000
Allowance for credit losses	(1,828,000)	(1,825,000)
Net investment in leases and loans	422,506,000	403,736,000
Cash and due from banks	100,669,000	105,094,000
Securities available-for-sale	93,692,000	95,844,000
Investments	3,956,000	3,957,000
Receivables	1,925,000	1,333,000
Property acquired for transactions in process	28,936,000	30,932,000
Allowance for credit losses	(7,165,000)	(6,862,000)
Net investment in leases and loans	646,787,000	641,410,000
Net property on operating leases	3,016,000	2,928,000
Income taxes receivable	51,000	121,000
Other assets	1,984,000	2,108,000
Discounted lease rentals assigned to lenders	3,034,000	4,449,000
Total Assets	884,050,000	888,176,000
Liabilities:
Demand and savings deposits	82,060,000	81,989,000
Time certificates of deposit	547,620,000	551,158,000
Short-term borrowings	40,000,000	40,000,000
Accounts payable	2,103,000	1,697,000
Accrued liabilities	2,287,000	3,622,000
Lease deposits	1,808,000	1,565,000
Non-recourse debt	3,034,000	4,449,000
Deferred income taxes, net	12,356,000	12,674,000
Total Liabilities	691,268,000	697,154,000
Commitments and contingencies
Stockholders' equity:
Preferred stock; 2,500,000 shares authorized; none issued
Common stock; $.01 par value; 20,000,000 shares authorized; 10,279,807 (September 2016) and 10,279,807 (June 2016) issued and outstanding	103,000	103,000
Additional paid in capital	2,242,000	2,240,000
Retained earnings	189,292,000	187,334,000
Accumulated other comprehensive income, net of tax	1,145,000	1,345,000
Total Stockholders’ Equity	192,782,000	191,022,000
Total Liabilities and Stockholders’ Equity	$ 884,050,000	$ 888,176,000

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2016	Jun. 30, 2016
Preferred stock, shares authorized (in shares)	2,500,000	2,500,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, shares issued (in shares)	10,279,807	10,279,807
Common stock, shares outstanding (in shares)	10,279,807	10,279,807

Consolidated Statements of Earn

Consolidated Statements of Earnings (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Finance and loan income	$ 6,583	$ 5,777
Investment interest income	661	473
Total interest income	7,244	6,250
Interest expense
Deposits	1,895	1,256
Borrowings	43	37
Net interest income	5,306	4,957
Provision for credit losses	300	500
Net interest income after provision for credit losses	5,006	4,457
Non-interest income
Operating and sales-type lease income	584	143
Gain on sale of leases, loans and leased property	234	688
Gain on sale of investment securities		23
Other fee income	97	42
Total non-interest income	915	896
Non-interest expenses
Compensation and employee benefits	1,887	1,741
Occupancy	174	169
Professional services	202	184
Other general and administrative	422	437
Total non-interest expenses	2,685	2,531
Earnings before income taxes	3,236	2,822
Income taxes	1,278	1,098
Net earnings	$ 1,958	$ 1,724
Basic earnings per common share (in dollars per share)	$ 0.19	$ 0.16
Diluted earnings per common share (in dollars per share)	0.19	0.16
Dividends declared per common share (in dollars per share)	$ 0	$ 0
Average common shares outstanding – basic (in shares)	10,279,807	10,459,924
Average common shares outstanding – diluted (in shares)	10,279,807	10,459,924

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Net Earnings	$ 1,958	$ 1,724
Other comprehensive loss:
Unrealized gains/(losses) on securities available-for-sale	(331)	650
Reclassification adjustment of realized gain included in net income on securities available-for-sale		(23)
Tax effect	131	(244)
Total other comprehensive (loss) / income	(200)	383
Total comprehensive income	$ 1,758	$ 2,107

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Earnings	$ 1,958	$ 1,724
Adjustments to reconcile net earnings to cash flows provided by (used for) operating activities:
Provision for credit losses	300	500
Depreciation and net amortization (accretion)	(12)	(82)
Gain on sale of leased property and sales-type lease income	(46)	(100)
Net gain recognized on investment securities		(23)
Deferred income taxes, including income taxes payable	(207)	275
Decrease in income taxes receivable	70	147
Net decrease in accounts payable and accrued liabilities	(1,335)	(184)
Other, net	(557)	(952)
Net cash provided by operating activities	171	1,305
CASH FLOWS FROM INVESTING ACTIVITIES:
Investment in leases, loans and transactions in process	(78,686)	(98,850)
Payments received on lease receivables and loans	70,115	69,457
Proceeds from sales of leased property and sales-type leases	1,100	1,331
Proceeds from sales and assignments of leases	4,469	7,519
Pay down on investment securities	1,773	811
Proceeds from sale of investment securities		4,769
Net decrease (increase) in other assets	100	(45)
Net cash used for investing activities	(1,129)	(15,008)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) increase in time certificates of deposit	(3,538)	27,430
Net increase (decrease) in demand and savings deposits	71	(2,059)
Net cash (used for) provided by financing activities	(3,467)	25,371
NET CHANGE IN CASH AND CASH EQUIVALENTS	(4,425)	11,668
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	105,094	60,240
CASH AND CASH EQUIVALENTS AT END OF PERIOD	100,669	71,908
SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES
Decrease in lease rentals assigned to lenders and related non-recourse debt	(1,415)	(1,442)
Estimated residual values recorded on leases	(36)	(132)
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	1,965	1,248
Income Taxes	$ 1,414	$ 676

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Jun. 30, 2015	10,459,924
Balance at Jun. 30, 2015	$ 105	$ 3,376	$ 184,506	$ 231	$ 188,218
Net Earnings			1,724		1,724
Other comprehensive income				383	383
Stock based compensation expense		2			2
Balance (in shares) at Sep. 30, 2015	10,459,924
Balance at Sep. 30, 2015	$ 105	3,378	186,230	614	190,327
Other comprehensive loss				383	383
Balance (in shares) at Jun. 30, 2016	10,279,807
Balance at Jun. 30, 2016	$ 103	2,240	187,334	1,345	191,022
Net Earnings			1,958		1,958
Other comprehensive income				(200)	(200)
Stock based compensation expense		2			2
Balance (in shares) at Sep. 30, 2016	10,279,807
Balance at Sep. 30, 2016	$ 103	2,242	189,292	1,145	192,782
Other comprehensive loss				$ (200)	$ (200)

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	NOTE 1- BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements of California First National Bancorp (the “Company”) and its subsidiaries California First National Bank (“CalFirst Bank” or the “Bank”) and California First Leasing Corporation (“CalFirst Leasing”) have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The financial statements should be read in conjunction with the financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended June 30, 2016. The material under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations” is written with the presumption that the readers have read or have access to the 2016 Annual Report on Form 10-K, which contains Management’s Discussion and Analysis of Financial Condition and Results of Operations as of June 30, 2016 and for the year then ended. In the opinion of management, the unaudited consolidated financial statements contain all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the consolidated balance sheet as of September 30, 2016 and the statements of earnings, comprehensive income, cash flows and stockholders’ equity for the three-month periods ended September 30, 2016 and 2015. The results of operations for the three-month period ended September 30, 2016 are not necessarily indicative of the results of operations to be expected for the entire fiscal year ending June 30, 2017. Certain reclassifications have been made to the fiscal 2016 financial statements to conform to the presentation of the fiscal 2017 financial statements.

Note 2 - Recent Accounting Pron

Note 2 - Recent Accounting Pronouncements	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	NOTE 2 – RECENT ACCOUNTING PRONOUNCEMENTS In June 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.

Note 3 - Stock-based Compensati

Note 3 - Stock-based Compensation	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 3 – STOCK-BASED COMPENSATION At September 30, 2016, the Company has one stock option plan, which is more fully described in Note 14 in the Company’s 2016 Annual Report on Form 10-K. Pursuant to ASC Topic 718, “Compensation – Stock Compensation” (“ASC 718”), compensation expense is recognized over the requisite service period using the fair-value based method for all new awards calculated at the grant date. During the quarters ended September 30, 2016 and 2015, the Company recognized pre-tax stock-based compensation expense of $1,100 in each respective quarter. Such expense related to options granted during fiscal 2013. The Company has not awarded any new grants in fiscal 2017 and has calculated the stock-based compensation expense based upon the original grant date fair value as allowed under ASC 718. The valuation variables utilized at the grant dates are discussed in the Company’s 2016 Annual Report on Form 10-K. As of September 30, 2016, approximately $3,700 of total unrecognized compensation expense related to unvested shares is expected to be recognized over the next 10 months. Stock option activity for the periods indicated is summarized in the following table: For the three months ended September 30, 2016 September 30, 2015 Shares Weighted Average Shares Weighted Average Options outstanding at beginning of period 10,000 $ 16.00 10,000 $ 16.00 Exercised - - - - Granted - - - - Options outstanding at end of period 10,000 $ 16.00 10,000 $ 16.00 Options exercisable at end of period 8,000 6,000 Stock options outstanding and exercisable are summarized below: As of September 30, 2016 Options Outstanding Options Exercisable Range of Number Weighted Average Weighted Average Number Weighted Average $16.00 - $16.00 10,000 5.83 $ 16.00 8,000 $ 16.00

Note 4 - Fair Value Measurement

Note 4 - Fair Value Measurement	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Fair Value, Measurement Inputs, Disclosure [Text Block]	NOTE 4 – FAIR VALUE MEASUREMENT: ASC Topic 820: “Fair Value Measurements and Disclosures” defines fair value as the price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability. ASC Topic 820 establishes a three-tiered value hierarchy that prioritizes inputs based on the extent to which inputs used are observable in the market and requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs. If a value is based on inputs that fall in different levels of the hierarchy, the instrument will be categorized based upon the lowest level of input that is significant to the fair value calculation. The three levels of inputs are defined as follows: • Level 1 - Valuation is based upon unadjusted quoted prices for identical instruments traded in active markets; • Level 2 - Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market; • Level 3 - Valuation is generated from model-based techniques that use inputs not observable in the market and based on the entity’s own judgment. Level 3 valuation techniques could include the use of option pricing models, discounted cash flow models and similar techniques, and rely on assumptions that market participants would use in pricing the asset or liability. ASC 820 applies whenever other accounting pronouncements require presentation of fair value measurements, but does not change existing guidance as to whether or not an instrument is carried at fair value. As such, ASC 820 does not apply to the Company’s investment in leases. The Company’s financial assets measured at fair value on a recurring basis include primarily securities available-for-sale and at September 30, 2016, there were no liabilities subject to ASC 820. Securities available-for-sale include U.S. Treasury Notes, corporate bonds, U.S. government agency (“Agency”) mortgaged-backed securities (“MBS”), and a mutual fund investment and generally are reported at fair value utilizing Level 1 and Level 2 inputs. The fair value of corporate bonds and the Agency MBS are obtained from independent quotation bureaus that use computerized valuation formulas to calculate current values based on observable transactions, but not a quoted bid, or are valued using prices obtained from the custodian, who uses third party data service providers (Level 2 input). U.S. Treasury Notes and the mutual fund are valued by reference to the market closing or last trade price (Level 1 inputs). In the unlikely event that no trade occurred on the applicable date, an indicative bid or the last trade most proximate to the applicable date would be used (Level 2 input). The following table summarizes the Company’s assets, which are measured at fair value on a recurring basis as of September 30, 2016 and June 30, 2016: Description of Assets / Liabilities Total Fair Value Quoted Price in Significant Other Observable Inputs (Level 2) Significant (in thousands) As of September 30, 2016 U.S. Treasury Notes $ 48,486 $ 48,486 $ - $ - Corporate debt securities 13,348 - 13,348 - Agency MBS 30,403 - 30,403 - Mutual fund investment 1,455 1,455 - - $ 93,692 $ 49,941 $ 43,751 $ - As of June 30, 2016 U.S. Treasury Notes $ 48,774 $ 48,774 $ - $ - Corporate debt securities 13,385 - 13,385 - Agency MBS 32,223 - 32,223 - Mutual fund investment 1,462 1,462 - - $ 95,844 $ 50,236 $ 45,608 $ - Certain financial assets, such as collateral dependent impaired loans and repossessed or returned assets are measured at fair value on a nonrecurring basis; that is, the assets are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances. During the year ended June 30, 2016, the equipment subject to a lease rejected in bankruptcy was transferred from lease receivables and recorded as repossessed equipment in other assets. The fair value of repossessed equipment is based on available market information, including independent appraisal and sales results, less estimated selling costs. The equipment repossessed was initially recorded at the estimated fair value less estimated selling costs at the time of transfer to repossessed assets and subsequently written down based on an updated appraisal. The following table summarizes the Company’s assets which are measured at fair value on a non-recurring basis as of September 30, 2016 and June 30, 2016. Description of Assets / Liabilities Total Quoted Price in Significant Other Significant (in thousands) As of September 30, 2016 Repossessed asset $ 1,300 $ - $ - $ 1,300 As of June 30, 2016 Repossessed asset $ 1,300 $ - $ - $ 1,300

Note 5 - Fair Value of Financia

Note 5 - Fair Value of Financial Instruments	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 5 – FAIR VALUE OF FINANCIAL INSTRUMENTS: In accordance with ASC 825-50, the following table summarizes the estimated fair value of financial instruments as of September 30, 2016, and June 30, 2016, and includes financial instruments that are not accounted for or carried at fair value. In accordance with disclosure guidance, certain financial instruments, including all lease related assets and liabilities and all non-financial instruments are excluded from fair value of financial instrument disclosure requirements. Accordingly, the aggregate of the fair values presented does not represent the total underlying value of the Company. These fair value estimates are based on relevant market information and data, however, given there is no active market or observable market transactions for certain financial instruments, the Company has made estimates of fair values which are subjective in nature, involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimated values. For cash and cash equivalents and demand and savings deposits, because of their short-term nature, the carrying amounts approximate the fair value and are classified as Level 1 in the fair value hierarchy. Values for investments and available-for-sale securities are determined as set forth in Note 4, 6 and 7. The fair values of loan participations that trade regularly in the secondary market are based upon current bid prices in such market at the measurement date and are classified as Level 2 in the fair value hierarchy. For other loans, the estimated fair value is calculated based on discounted cash flow analyses, using interest rates currently being offered for loans with similar terms to borrowers of similar credit quality and are classified as Level 3 in the fair value hierarchy. These calculations have been adjusted for credit risk based on the Company’s historical credit loss experience. The fair value of certificates of deposit and short-term borrowings are estimated based on discounted cash flows using current offered market rates or interest rates for borrowings of similar maturity and are classified as Level 3 in the fair value hierarchy. The estimated fair values of financial instruments were as follows: September 30, 2016 June 30, 2016 Carrying Estimated Carrying Estimated (in thousands) Financial Assets: Cash and cash equivalents $ 100,669 $ 100,669 $ 105,094 $ 105,094 Securities available-for-sale 93,692 93,692 95,844 95,844 Investments 3,956 3,971 3,957 3,972 Commercial loan participations, net 408,692 409,242 389,511 388,781 Other commercial loans, net 13,814 14,491 14,225 14,512 Financial Liabilities: Demand and savings deposits 82,060 82,060 81,989 81,989 Time certificate of deposits 547,620 547,884 551,158 551,508 Short-term borrowings $ 40,000 $ 40,006 $ 40,000 $ 40,001

Note 6 - Investments

Note 6 - Investments	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Investment [Text Block]	NOTE 6 – INVESTMENTS: Investments are carried at cost and consist of the following: September 30, 2016 June 30, 2016 Carrying Cost Fair Value Carrying Cost Fair Value (in thousands) Federal Reserve Bank Stock $ 1,955 $ 1,955 $ 1,955 $ 1,955 Federal Home Loan Bank Stock 1,886 1,886 1,886 1,886 Mortgage-backed investment 115 130 116 131 $ 3,956 $ 3,971 $ 3,957 $ 3,972 The investment in Federal Home Loan Bank of San Francisco (“FHLB”) stock is a required investment related to CalFirst Bank’s borrowing relationship with the FHLB. The FHLB obtains its funding primarily through issuance of consolidated obligations of the Federal Home Loan Bank system. The U.S. Government does not guarantee these obligations, and each of the twelve FHLB’s are generally jointly and severally liable for repayment of each other’s debt. Therefore, the Company’s investment could be adversely impacted by the financial operations of the FHLB and actions by the Federal Housing Finance Agency. These investments have no stated maturity. CalFirst Bank is required to hold Federal Reserve Bank stock equal to 6% of its capital surplus, which is defined as additional paid-in capital stock, less any gains (losses) on available for sale securities as of the current period end. The mortgage-backed investment consists of one U.S. agency issued security. The Company has determined that it has the ability to hold this investment until maturity and, given the Company’s intent to do so, anticipates that it will realize the full carrying value of its investment and carries the security at amortized cost.

Note 7 - Securities Available-f

Note 7 - Securities Available-for-Sale	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	NOTE 7 – SECURITIES AVAILABLE-FOR-SALE The amortized cost, fair value, and carrying value of securities were as follows: at September 30, 2016 (in thousands) Amortized Gross Unrealized Fair Cost Gains Losses Value U.S. Treasury Notes $ 47,373 $ 1,113 $ - $ 48,486 Corporate debt securities 13,253 95 - 13,348 Agency MBS 29,961 442 - 30,403 Mutual fund investment 1,215 240 - 1,455 Total securities available-for-sale $ 91,802 $ 1,890 $ - $ 93,692 at June 30, 2016 (in thousands) Amortized Gross Unrealized Fair Cost Gains Losses Value U.S. Treasury Notes $ 47,355 $ 1,419 $ - $ 48,774 Corporate debt securities 13,291 97 (3 ) 13,385 Agency MBS 31,782 441 - 32,223 Mutual fund investment 1,215 247 - 1,462 Total securities available-for-sale $ 93,643 $ 2,204 $ (3 ) $ 95,844 The amortized cost and estimated fair value of available-for-sale securities at September 30, 2016, by contractual maturity, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Amortized Cost Fair Value (in thousands) Due in three months or less $ - $ - Due after three months to one year - - Due after one year to five years 60,626 61,833 Due after five years 29,961 30,404 No stated maturity 1,215 1,455 Total securities available-for-sale $ 91,802 $ 93,692 For the three months ended September 30, 2016, the Company had no realized gains or losses from the sale of available-for-sale securities. During the quarter ended September 30, 2015, the Company realized a gain of $23,000 from an early call of a corporate debt security for proceeds of $4.8 million. There were no available-for-sale securities in a gross unrealized loss position at September 30, 2016. The following table presents the fair value and associated gross unrealized loss on available-for-sale securities at June 30, 2016. Less than 12 Months 12 Months or More Total Unrealized Estimated Unrealized Estimated Unrealized Estimated (in thousands) At June 30, 2016 Corporate debt securities $ (3 ) $ 3,266 $ - $ - $ (3 ) $ 3,266 Total $ (3 ) $ 3,266 $ - $ - $ (3 ) $ 3,266 The Company conducts a regular assessment of its investment portfolios to determine whether any securities are other-than-temporarily impaired. In estimating other-than-temporary impairment losses, management considers, among other factors, length of time and extent to which the fair value has been less than cost, the financial condition and near term prospects of the issuer, the intent of the Company to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery and whether it is more likely than not the Company will be required to sell the security before recovery of the amortized cost basis. At September 30, 2016 and at June 30, 2016, U.S. Treasury notes and Agency MBS with an amortized cost of $77.3 million and $79.1 million, respectively, were pledged to secure borrowings from the FHLB (see Note 11).

Note 8 - Net Investment in Leas

Note 8 - Net Investment in Leases	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Leases of Lessor Disclosure [Text Block]	NOTE 8 – NET INVESTMENT IN LEASES The Company's net investment in leases consists of the following: September 30, June 30, 2016 2016 (in thousands) Minimum lease payments receivable $ 237,192 $ 248,527 Estimated residual value 9,798 10,871 Less unearned income (20,416 ) (19,434 ) Net investment in leases before allowances 226,574 239,964 Less allowance for lease losses (2,231 ) (2,228 ) Less valuation allowance for estimated residual value (62 ) (62 ) Net investment in leases $ 224,281 $ 237,674 The minimum lease payments receivable and estimated residual value are discounted using the internal rate of return method related to each specific capital lease. Unearned income includes the offset of initial direct costs of $2.6 million at September 30, 2016 and at June 30, 2016.

Note 9 - Commercial Loans

Note 9 - Commercial Loans	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Financing Receivables [Text Block]	NOTE 9 – COMMERCIAL LOANS The Company’s investment in commercial loans consists of the following: September 30, June 30, 2016 2016 (in thousands) Commercial term loans $ 417,271 $ 399,239 Commercial real estate loans 6,571 6,682 Revolving lines of credit 4,414 3,405 Total commercial loans 428,256 409,326 Less unearned income and discounts (878 ) (1,018 ) Less allowance for loan losses (4,872 ) (4,572 ) Net commercial loans $ 422,506 $ 403,736 Commercial loans are reported at their outstanding unpaid principal balances reduced by the allowance for loan losses and net of any deferred fees or costs on originated loans, or unamortized premiums or discounts on purchased loans. Interest income is accrued on the unpaid principal balance. Loan origination fees and certain direct origination costs are capitalized and recognized as an adjustment of the yield of the related commercial loan. In addition to the amount outstanding on revolving lines of credit set forth above, the Company had additional unused commitments on revolving lines of credit in the amount of $2.0 million at September 30, 2016 and $524,000 at June 30, 2016. The Company has a recorded liability for unfunded loan commitments of $50,000 at September 30, 2016 and at June 30, 2016 related to such commitments.

Note 10 - Credit Quality of Fin

Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Credit Quanlity of Financing Receivables [Text Block]	NOTE 10 – CREDIT QUALITY OF FINANCING RECEIVABLES AND ALLOWANCE FOR CREDIT LOSSES The following tables provide information on the credit profile of the components of the portfolio and allowance for credit losses related to “financing receivables” as defined under ASC Topic 310, Receivables. This disclosure on “financing receivables” covers the Company’s direct finance and sales-type leases and all commercial loans, but does not include operating leases and transactions in process. The portfolio is disaggregated into segments and classifications appropriate for assessing and monitoring the portfolios’ risk and performance. This disclosure does not encompass all risk assets or the entire allowance for credit losses. Portfolio segments identified by the Company include leases and loans. These segments have been disaggregated into four classes: 1) commercial leases, 2) education, government and non-profit leases, 3) commercial and industrial loans and 4) commercial real estate loans. Relevant risk characteristics for establishing these portfolio classes generally include the nature of the borrower, structure of the transaction and collateral type. The Company’s credit process includes a policy of classifying all leases and loans in accordance with a risk rating classification system consistent with regulatory models under which leases and loans may be rated as “pass”, “special mention”, “substandard”, or “doubtful”. These risk categories reflect an assessment of the ability of the borrowers to service their obligation based on current financial position, historical payment experience, and collateral adequacy, among other factors. The Company uses the following definitions for risk ratings: Pass – Includes credits of the highest quality as well as credits with positive primary repayment source but one or more characteristics that are of higher than average risk. Special Mention – Have a potential weakness that if left uncorrected may result in deterioration of the repayment prospects for the lease or loan or of the Company’s credit position at some future date. Substandard – Are inadequately protected by the paying capacity of the obligor or of the collateral, if any. Substandard credits have a well-defined weakness that jeopardize the liquidation of the debt or indicate the distinct possibility that the Company will sustain some loss if the deficiencies are not corrected. Doubtful – Based on current information and events, collection of all amounts due according to the contractual terms of the lease or loan agreement is considered highly questionable and improbable. The risk classification of financing receivables by portfolio class is as follows: (dollars in thousands) Commercial Education Commercial Commercial Total As of September 30, 2016: Pass $ 165,660 $ 54,879 $ 420,809 $ 6,569 $ 647,917 Special Mention 5,462 334 - - 5,796 Substandard 227 - - - 227 Doubtful 10 2 - - 12 $ 171,359 $ 55,215 $ 420,809 $ 6,569 $ 653,952 Non-accrual $ 10 $ 2 $ - $ - $ 12 As of June 30, 2016: Pass $ 174,679 $ 58,344 $ 397,910 $ 6,679 $ 637,612 Special Mention 6,308 380 3,719 - 10,407 Substandard 241 - - - 241 Doubtful 10 2 - - 12 $ 181,238 $ 58,726 $ 401,629 $ 6,679 $ 648,272 Non-accrual $ 10 $ 2 $ - $ - $ 12 The accrual of interest income on leases and loans will be discontinued when the customer becomes ninety days or more past due on its lease or loan payments with the Company, unless the Company believes the investment is otherwise recoverable. Leases and loans may be placed on non-accrual earlier if the Company has significant doubt about the ability of the customer to meet its lease or loan obligations, as evidenced by consistent delinquency, deterioration in the customer’s financial condition or other relevant factors. Payments received while on non-accrual are applied to reduce the Company’s recorded value. The following table presents the aging of the financing receivables by portfolio class: (dollars in thousands) 31-89 Greater Total Current Total Over 90 As of September 30, 2016: Commercial Leases $ - $ 10 $ 10 $ 171,349 $ 171,359 $ - Education, Government, Non-profit Leases - 2 2 55,213 55,215 - Commercial and Industrial Loans - - - 420,809 420,809 - Commercial Real Estate Loans - - - 6,569 6,569 - $ - $ 12 $ 12 $ 653,940 $ 653,952 $ - (dollars in thousands) 31-89 Greater Total Current Total Over 90 As of June 30, 2016: Commercial Leases $ - $ 10 $ 10 $ 181,228 $ 181,238 $ - Education, Government, Non-profit Leases - 2 2 58,724 58,726 - Commercial and Industrial Loans - - - 401,629 401,629 - Commercial Real Estate Loans - - - 6,679 6,679 - $ - $ 12 $ 12 $ 648,260 $ 648,272 $ - The allowance balances and activity in the allowance related to financing receivables by portfolio segment for the three months ended September 30, 2016 and September 30, 2015 are presented in the following table: (dollars in thousands) Commercial Education Commercial Commercial Total For the three months ended September 30, 2016: Balance beginning of period $ 1,825 $ 465 $ 4,511 $ 61 $ 6,862 Charge-offs - - - - - Recoveries 3 - - - 3 Provision 0 - 300 - 300 Balance end of period $ 1,828 $ 465 $ 4,811 $ 61 $ 7,165 For the three months ended September 30, 2015: Balance beginning of period $ 2,592 $ 817 $ 2,936 $ 111 $ 6.456 Charge-offs (1 ) - - - (1 ) Recoveries - - - - - Provision 200 - 300 - 500 Balance end of period $ 2,791 $ 817 $ 3,236 $ 111 $ 6,955 The following table presents the recorded investment in loans and leases and the related allowance based on impairment method as of September 30, 2016 and June 30, 2016 by portfolio segment. (dollars in thousands) Commercial Education Commercial Commercial Total As of September 30, 2016: Allowance for lease and loan losses Individually evaluated for impairment $ 229 $ 2 $ - $ - $ 231 Collectively evaluated for impairment 1,599 463 4,811 61 6,934 Total ending allowance balance $ 1,828 $ 465 $ 4,811 $ 61 $ 7,165 Finance receivables Individually evaluated for impairment $ 3,940 $ 2 $ - $ - $ 3,942 Collectively evaluated for impairment 167,419 55,213 420,809 6,569 650,010 Total ending finance receivable balance $ 171,359 $ 55,215 $ 420,809 $ 6,569 $ 653,952 As of June 30, 2016: Allowance for lease and loan losses Individually evaluated for impairment $ 37 $ 2 $ - $ - $ 39 Collectively evaluated for impairment 1,788 463 4,511 61 6,823 Total ending allowance balance $ 1,825 $ 465 $ 4,511 $ 61 $ 6,862 Finance receivables Individually evaluated for impairment $ 242 $ 2 $ - $ - $ 244 Collectively evaluated for impairment 180,996 58,724 401,629 6,679 648,028 Total ending finance receivable balance $ 181,238 $ 58,726 $ 401,629 $ 6,679 $ 648,272

Note 11 - Borrowings

Note 11 - Borrowings	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Federal Home Loan Bank, Advances [Text Block]	NOTE 11 – BORROWINGS CalFirst Bank is a member of the Federal Home Loan Bank of San Francisco and can take advantage of FHLB programs for overnight and term advances at published daily rates. Under terms of a blanket collateral agreement, advances from the FHLB are collateralized by qualifying real estate loans and investment securities. The Bank also has authority to borrow from the Federal Reserve Bank (“FRB”) discount window amounts secured by certain lease receivables. Borrowing capacity from the FHLB or FRB may fluctuate based upon the acceptability and risk rating of securities, loan and lease collateral and both the FRB and FHLB could adjust advance rates applied to such collateral at their discretion. The borrowings from the FHLB and weighted average interest rates at September 30, 2016 and June 30, 2016 were as follows: September 30, 2016 June 30, 2016 (dollars in thousands) Amount Weighted Amount Weighted Short-term borrowings FHLB advances $ 40,000 0.43 % $ 40,000 0.42 % At September 30, 2016, there was available borrowing capacity from the FHLB of $36.5 million related to qualifying real estate loans of $6.7 million and securities pledged with an amortized cost of $77.3 million. There were no borrowings from the FRB, leaving availability of approximately $97.3 million secured by $123.9 million of lease receivables.

Note 12 - Segment Reporting

Note 12 - Segment Reporting	3 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 12 – SEGMENT REPORTING The Company’s two subsidiaries, CalFirst Bank, an FDIC-insured national bank, and CalFirst Leasing are considered to be two different business segments. Below is a summary of each segment’s financial results for the quarters ended September 30, 2016 and 2015: CalFirst CalFirst Bancorp and Consolidated (in thousands) Quarter ended September 30, 2016 Total interest income $ 6,967 $ 274 $ 3 $ 7,244 Net interest income after provision for credit losses 4,698 305 3 5,006 Non-interest income 746 169 - 915 Net income $ 2,008 $ 234 $ (284 ) $ 1,958 Quarter ended September 30, 2015 Total interest income $ 5,859 $ 390 $ 1 $ 6,250 Net interest income after provision for credit losses 3,937 519 1 4,457 Non-interest income 451 445 - 896 Net income $ 1,388 $ 537 $ (201 ) $ 1,724 Total assets at September 30, 2016 $ 841,604 $ 76,660 $ (34,214 ) $ 884,050 Total assets at September 30, 2015 $ 709,800 $ 89,501 $ (39,433 ) $ 759,868

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	The accompanying unaudited consolidated financial statements of California First National Bancorp (the “Company”) and its subsidiaries California First National Bank (“CalFirst Bank” or the “Bank”) and California First Leasing Corporation (“CalFirst Leasing”) have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The financial statements should be read in conjunction with the financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended June 30, 2016. The material under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations” is written with the presumption that the readers have read or have access to the 2016 Annual Report on Form 10-K, which contains Management’s Discussion and Analysis of Financial Condition and Results of Operations as of June 30, 2016 and for the year then ended. In the opinion of management, the unaudited consolidated financial statements contain all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the consolidated balance sheet as of September 30, 2016 and the statements of earnings, comprehensive income, cash flows and stockholders’ equity for the three-month periods ended September 30, 2016 and 2015. The results of operations for the three-month period ended September 30, 2016 are not necessarily indicative of the results of operations to be expected for the entire fiscal year ending June 30, 2017.
Reclassification, Policy [Policy Text Block]	Certain reclassifications have been made to the fiscal 2016 financial statements to conform to the presentation of the fiscal 2017 financial statements.
New Accounting Pronouncements, Policy [Policy Text Block]	In June 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.

Note 3 - Stock-based Compensa21

Note 3 - Stock-based Compensation (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Stock Options Roll Forward [Table Text Block]	For the three months ended September 30, 2016 September 30, 2015 Shares Weighted Average Shares Weighted Average Options outstanding at beginning of period 10,000 $ 16.00 10,000 $ 16.00 Exercised - - - - Granted - - - - Options outstanding at end of period 10,000 $ 16.00 10,000 $ 16.00 Options exercisable at end of period 8,000 6,000
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	As of September 30, 2016 Options Outstanding Options Exercisable Range of Number Weighted Average Weighted Average Number Weighted Average $16.00 - $16.00 10,000 5.83 $ 16.00 8,000 $ 16.00

Note 4 - Fair Value Measureme22

Note 4 - Fair Value Measurement (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Description of Assets / Liabilities Total Fair Value Quoted Price in Significant Other Observable Inputs (Level 2) Significant (in thousands) As of September 30, 2016 U.S. Treasury Notes $ 48,486 $ 48,486 $ - $ - Corporate debt securities 13,348 - 13,348 - Agency MBS 30,403 - 30,403 - Mutual fund investment 1,455 1,455 - - $ 93,692 $ 49,941 $ 43,751 $ - As of June 30, 2016 U.S. Treasury Notes $ 48,774 $ 48,774 $ - $ - Corporate debt securities 13,385 - 13,385 - Agency MBS 32,223 - 32,223 - Mutual fund investment 1,462 1,462 - - $ 95,844 $ 50,236 $ 45,608 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Description of Assets / Liabilities Total Quoted Price in Significant Other Significant (in thousands) As of September 30, 2016 Repossessed asset $ 1,300 $ - $ - $ 1,300 As of June 30, 2016 Repossessed asset $ 1,300 $ - $ - $ 1,300

Note 5 - Fair Value of Financ23

Note 5 - Fair Value of Financial Instruments (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	September 30, 2016 June 30, 2016 Carrying Estimated Carrying Estimated (in thousands) Financial Assets: Cash and cash equivalents $ 100,669 $ 100,669 $ 105,094 $ 105,094 Securities available-for-sale 93,692 93,692 95,844 95,844 Investments 3,956 3,971 3,957 3,972 Commercial loan participations, net 408,692 409,242 389,511 388,781 Other commercial loans, net 13,814 14,491 14,225 14,512 Financial Liabilities: Demand and savings deposits 82,060 82,060 81,989 81,989 Time certificate of deposits 547,620 547,884 551,158 551,508 Short-term borrowings $ 40,000 $ 40,006 $ 40,000 $ 40,001

Note 6 - Investments (Tables)

Note 6 - Investments (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Investment [Table Text Block]	September 30, 2016 June 30, 2016 Carrying Cost Fair Value Carrying Cost Fair Value (in thousands) Federal Reserve Bank Stock $ 1,955 $ 1,955 $ 1,955 $ 1,955 Federal Home Loan Bank Stock 1,886 1,886 1,886 1,886 Mortgage-backed investment 115 130 116 131 $ 3,956 $ 3,971 $ 3,957 $ 3,972

Note 7 - Securities Available25

Note 7 - Securities Available-for-Sale (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	at September 30, 2016 (in thousands) Amortized Gross Unrealized Fair Cost Gains Losses Value U.S. Treasury Notes $ 47,373 $ 1,113 $ - $ 48,486 Corporate debt securities 13,253 95 - 13,348 Agency MBS 29,961 442 - 30,403 Mutual fund investment 1,215 240 - 1,455 Total securities available-for-sale $ 91,802 $ 1,890 $ - $ 93,692 at June 30, 2016 (in thousands) Amortized Gross Unrealized Fair Cost Gains Losses Value U.S. Treasury Notes $ 47,355 $ 1,419 $ - $ 48,774 Corporate debt securities 13,291 97 (3 ) 13,385 Agency MBS 31,782 441 - 32,223 Mutual fund investment 1,215 247 - 1,462 Total securities available-for-sale $ 93,643 $ 2,204 $ (3 ) $ 95,844
Available-for-sale Securities [Table Text Block]	Amortized Cost Fair Value (in thousands) Due in three months or less $ - $ - Due after three months to one year - - Due after one year to five years 60,626 61,833 Due after five years 29,961 30,404 No stated maturity 1,215 1,455 Total securities available-for-sale $ 91,802 $ 93,692
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]	Less than 12 Months 12 Months or More Total Unrealized Estimated Unrealized Estimated Unrealized Estimated (in thousands) At June 30, 2016 Corporate debt securities $ (3 ) $ 3,266 $ - $ - $ (3 ) $ 3,266 Total $ (3 ) $ 3,266 $ - $ - $ (3 ) $ 3,266

Note 8 - Net Investment in Le26

Note 8 - Net Investment in Leases (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Net Investment in Leases [Table Text Block]	September 30, June 30, 2016 2016 (in thousands) Minimum lease payments receivable $ 237,192 $ 248,527 Estimated residual value 9,798 10,871 Less unearned income (20,416 ) (19,434 ) Net investment in leases before allowances 226,574 239,964 Less allowance for lease losses (2,231 ) (2,228 ) Less valuation allowance for estimated residual value (62 ) (62 ) Net investment in leases $ 224,281 $ 237,674

Note 9 - Commercial Loans (Tabl

Note 9 - Commercial Loans (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, June 30, 2016 2016 (in thousands) Commercial term loans $ 417,271 $ 399,239 Commercial real estate loans 6,571 6,682 Revolving lines of credit 4,414 3,405 Total commercial loans 428,256 409,326 Less unearned income and discounts (878 ) (1,018 ) Less allowance for loan losses (4,872 ) (4,572 ) Net commercial loans $ 422,506 $ 403,736

Note 10 - Credit Quality of F28

Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Impaired Financing Receivables [Table Text Block]	(dollars in thousands) Commercial Education Commercial Commercial Total As of September 30, 2016: Pass $ 165,660 $ 54,879 $ 420,809 $ 6,569 $ 647,917 Special Mention 5,462 334 - - 5,796 Substandard 227 - - - 227 Doubtful 10 2 - - 12 $ 171,359 $ 55,215 $ 420,809 $ 6,569 $ 653,952 Non-accrual $ 10 $ 2 $ - $ - $ 12 As of June 30, 2016: Pass $ 174,679 $ 58,344 $ 397,910 $ 6,679 $ 637,612 Special Mention 6,308 380 3,719 - 10,407 Substandard 241 - - - 241 Doubtful 10 2 - - 12 $ 181,238 $ 58,726 $ 401,629 $ 6,679 $ 648,272 Non-accrual $ 10 $ 2 $ - $ - $ 12
Past Due Financing Receivables [Table Text Block]	(dollars in thousands) 31-89 Greater Total Current Total Over 90 As of September 30, 2016: Commercial Leases $ - $ 10 $ 10 $ 171,349 $ 171,359 $ - Education, Government, Non-profit Leases - 2 2 55,213 55,215 - Commercial and Industrial Loans - - - 420,809 420,809 - Commercial Real Estate Loans - - - 6,569 6,569 - $ - $ 12 $ 12 $ 653,940 $ 653,952 $ - (dollars in thousands) 31-89 Greater Total Current Total Over 90 As of June 30, 2016: Commercial Leases $ - $ 10 $ 10 $ 181,228 $ 181,238 $ - Education, Government, Non-profit Leases - 2 2 58,724 58,726 - Commercial and Industrial Loans - - - 401,629 401,629 - Commercial Real Estate Loans - - - 6,679 6,679 - $ - $ 12 $ 12 $ 648,260 $ 648,272 $ -
Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets [Table Text Block]	(dollars in thousands) Commercial Education Commercial Commercial Total For the three months ended September 30, 2016: Balance beginning of period $ 1,825 $ 465 $ 4,511 $ 61 $ 6,862 Charge-offs - - - - - Recoveries 3 - - - 3 Provision 0 - 300 - 300 Balance end of period $ 1,828 $ 465 $ 4,811 $ 61 $ 7,165 For the three months ended September 30, 2015: Balance beginning of period $ 2,592 $ 817 $ 2,936 $ 111 $ 6.456 Charge-offs (1 ) - - - (1 ) Recoveries - - - - - Provision 200 - 300 - 500 Balance end of period $ 2,791 $ 817 $ 3,236 $ 111 $ 6,955 (dollars in thousands) Commercial Education Commercial Commercial Total As of September 30, 2016: Allowance for lease and loan losses Individually evaluated for impairment $ 229 $ 2 $ - $ - $ 231 Collectively evaluated for impairment 1,599 463 4,811 61 6,934 Total ending allowance balance $ 1,828 $ 465 $ 4,811 $ 61 $ 7,165 Finance receivables Individually evaluated for impairment $ 3,940 $ 2 $ - $ - $ 3,942 Collectively evaluated for impairment 167,419 55,213 420,809 6,569 650,010 Total ending finance receivable balance $ 171,359 $ 55,215 $ 420,809 $ 6,569 $ 653,952 As of June 30, 2016: Allowance for lease and loan losses Individually evaluated for impairment $ 37 $ 2 $ - $ - $ 39 Collectively evaluated for impairment 1,788 463 4,511 61 6,823 Total ending allowance balance $ 1,825 $ 465 $ 4,511 $ 61 $ 6,862 Finance receivables Individually evaluated for impairment $ 242 $ 2 $ - $ - $ 244 Collectively evaluated for impairment 180,996 58,724 401,629 6,679 648,028 Total ending finance receivable balance $ 181,238 $ 58,726 $ 401,629 $ 6,679 $ 648,272

Note 11 - Borrowings (Tables)

Note 11 - Borrowings (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2016 June 30, 2016 (dollars in thousands) Amount Weighted Amount Weighted Short-term borrowings FHLB advances $ 40,000 0.43 % $ 40,000 0.42 %

Note 12 - Segment Reporting (Ta

Note 12 - Segment Reporting (Tables)	3 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	CalFirst CalFirst Bancorp and Consolidated (in thousands) Quarter ended September 30, 2016 Total interest income $ 6,967 $ 274 $ 3 $ 7,244 Net interest income after provision for credit losses 4,698 305 3 5,006 Non-interest income 746 169 - 915 Net income $ 2,008 $ 234 $ (284 ) $ 1,958 Quarter ended September 30, 2015 Total interest income $ 5,859 $ 390 $ 1 $ 6,250 Net interest income after provision for credit losses 3,937 519 1 4,457 Non-interest income 451 445 - 896 Net income $ 1,388 $ 537 $ (201 ) $ 1,724 Total assets at September 30, 2016 $ 841,604 $ 76,660 $ (34,214 ) $ 884,050 Total assets at September 30, 2015 $ 709,800 $ 89,501 $ (39,433 ) $ 759,868

Note 3 - Stock-based Compensa31

Note 3 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Allocated Share-based Compensation Expense	$ 1,100	$ 1,100
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	0
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 3,700
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	300 days

Note 3 - Stock-based Compensa32

Note 3 - Stock-based Compensation - Stock Option Activity (Details) - $ / shares	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Options outstanding at beginning of period (in shares)	10,000	10,000
Options outstanding at beginning of period (in dollars per share)	$ 16	$ 16
Exercised (in shares)	0	0
Exercised (in dollars per share)	$ 0	$ 0
Granted (in shares)	0	0
Granted (in dollars per share)	$ 0	$ 0
Options outstanding at end of period (in shares)	10,000	10,000
Options outstanding at end of period (in dollars per share)	$ 16	$ 16
Options exercisable at end of period (in shares)	8,000	6,000
Options exercisable at end of period (in dollars per share)	$ 0	$ 0

Note 3 - Stock-based Compensa33

Note 3 - Stock-based Compensation - Stock Option Activity by Exercise Price Range (Details)	3 Months Ended
	Sep. 30, 2016$ / sharesshares
Range of Exercise prices, lower range limit (in dollars per share)	$ 16
Range of Exercise prices, upper range limit (in dollars per share)	$ 16
Options Outstanding, Number Outstanding (in shares) | shares	10,000
Options Outstanding, Weighted Average Remaining Contractual Life	5 years 302 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 16
Options Exercisable, Number Exercisable (in shares) | shares	8,000
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 16

Note 4 - Fair Value Measureme34

Note 4 - Fair Value Measurement (Details Textual)	Sep. 30, 2016USD ($)
Liabilities, Fair Value Disclosure, Recurring	$ 0

Note 4 - Fair Value Measureme35

Note 4 - Fair Value Measurement - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
US Treasury Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale	$ 48,486	$ 48,774
US Treasury Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale
US Treasury Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	48,486	48,774
Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale
Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale	13,348	13,385
Corporate Debt Securities [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	13,348	13,385
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale	30,403	32,223
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	30,403	32,223
Mutual Fund Investments [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale	1,455	1,462
Mutual Fund Investments [Member] | Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale
Mutual Fund Investments [Member] | Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	1,455	1,462
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Securities available-for-sale	49,941	50,236
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Securities available-for-sale	43,751	45,608
Fair Value, Measurements, Recurring [Member]
Securities available-for-sale	93,692	95,844
Securities available-for-sale	$ 93,692	$ 95,844

Note 4 - Fair Value Measureme36

Note 4 - Fair Value Measurement - Assets Measured at Fair Value on a Non-recurring Basis (Details) - Repossessed Assets [Member] - USD ($) $ in Millions	Sep. 30, 2016	Jun. 30, 2016
Fair Value, Inputs, Level 1 [Member]
Assets, Fair Value Disclosure, Nonrecurring
Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure, Nonrecurring
Fair Value, Inputs, Level 3 [Member]
Assets, Fair Value Disclosure, Nonrecurring	1.3	1.3
Assets, Fair Value Disclosure, Nonrecurring	$ 1.3	$ 1.3

Note 5 - Fair Value of Financ37

Note 5 - Fair Value of Financial Instruments - Estimated Fair Values of Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
Reported Value Measurement [Member] | Commercial Portfolio Segment [Member]
Financial Assets:
Commercial loan participations, net	$ 408,692	$ 389,511
Reported Value Measurement [Member] | Other Loans Portfolio Segment [Member]
Financial Assets:
Commercial loan participations, net	13,814	14,225
Reported Value Measurement [Member] | Demand Deposits [Member]
Financial Liabilities:
Deposits	82,060	81,989
Reported Value Measurement [Member] | Certificates of Deposit [Member]
Financial Liabilities:
Deposits	547,620	551,158
Reported Value Measurement [Member]
Financial Assets:
Cash and cash equivalents	100,669	105,094
Securities available-for-sale	93,692	95,844
Investments	3,956	3,957
Financial Liabilities:
Short-term borrowings	40,000	40,000
Estimate of Fair Value Measurement [Member] | Commercial Portfolio Segment [Member]
Financial Assets:
Commercial loan participations, net	409,242	388,781
Estimate of Fair Value Measurement [Member] | Other Loans Portfolio Segment [Member]
Financial Assets:
Commercial loan participations, net	14,491	14,512
Estimate of Fair Value Measurement [Member] | Demand Deposits [Member]
Financial Liabilities:
Deposits	82,060	81,989
Estimate of Fair Value Measurement [Member] | Certificates of Deposit [Member]
Financial Liabilities:
Deposits	547,884	551,508
Estimate of Fair Value Measurement [Member]
Financial Assets:
Cash and cash equivalents	100,669	105,094
Securities available-for-sale	93,692	95,844
Investments	3,971	3,972
Financial Liabilities:
Short-term borrowings	40,006	40,001
Securities available-for-sale	93,692	95,844
Investments	$ 3,971	$ 3,972

Note 6 - Investments (Details T

Note 6 - Investments (Details Textual)	Sep. 30, 2016
Percentage of Capital Surplus Equal to Federal Reserve Bank Stock Required to Hold	6.00%

Note 6 - Investments - Investme

Note 6 - Investments - Investments Carried at Cost (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
Collateralized Mortgage Backed Securities [Member]
Mortgage-backed investment, Carrying Cost	$ 115	$ 116
Mortgage-backed investment, Fair Value	130	131
Federal Reserve Bank Stock, Carrying Cost	1,955	1,955
Federal Home Loan Bank Stock, Carrying Cost	1,886	1,886
Federal Home Loan Bank Stock, Fair Value	1,886	1,886
Investments, Carrying Cost	3,956	3,957
Investments, Fair Value	$ 3,971	$ 3,972

Note 7 - Securities Available40

Note 7 - Securities Available-for-Sale (Details Textual) - USD ($)	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Jun. 30, 2016
Early Call Provision of a Corporate Bond [Member]
Available-for-sale Securities Pledged as Collateral	$ 77,300,000		$ 79,100,000
Available-for-sale Securities, Gross Realized Gain (Loss)	0	$ 23,000
Proceeds from Sale of Available-for-sale Securities		$ 4,800,000
Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax	$ 0		$ 3,000

Note 7 - Securities Available41

Note 7 - Securities Available-for-Sale - Available-for-Sale Securities at Amortized Cost and Fair Value (Details) - USD ($)	Sep. 30, 2016	Jun. 30, 2016
US Treasury Securities [Member]
Amortized Cost	$ 47,373,000	$ 47,355,000
Gross Unrealized Gains	1,113,000	1,419,000
Gross Unrealized Losses
Securities available-for-sale	48,486,000	48,774,000
Corporate Debt Securities [Member]
Amortized Cost	13,253,000	13,291,000
Gross Unrealized Gains	95,000	97,000
Gross Unrealized Losses		(3,000)
Securities available-for-sale	13,348,000	13,385,000
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Amortized Cost	29,961,000	31,782,000
Gross Unrealized Gains	442,000	441,000
Gross Unrealized Losses
Securities available-for-sale	30,403,000	32,223,000
Mutual Fund Investments [Member]
Amortized Cost	1,215,000	1,215,000
Gross Unrealized Gains	240,000	247,000
Gross Unrealized Losses
Securities available-for-sale	1,455,000	1,462,000
Amortized Cost	91,802,000	93,643,000
Gross Unrealized Gains	1,890,000	2,204,000
Gross Unrealized Losses	0	(3,000)
Securities available-for-sale	$ 93,692,000	$ 95,844,000

Note 7 - Securities Available42

Note 7 - Securities Available-for-Sale - Available-For-Sale Securities by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
Due after one year to five years, amortized cost	$ 60,626
Due after one year to five years, fair value	61,833
Due after five years, amortized cost	29,961
Due after five years, fair value	30,404
No stated maturity, amortized cost	1,215
No stated maturity, fair value	1,455
Total securities available-for-sale, amortized cost	91,802	$ 93,643
Total securities available-for-sale, fair value	$ 93,692	$ 95,844

Note 7 - Securities Available43

Note 7 - Securities Available-for-Sale - Available-for-Sale Securities with Continuous Unrealized Losses (Details) $ in Thousands	Jun. 30, 2016USD ($)
Corporate Debt Securities [Member]
Unrealized losses, less than 12 months	$ (3)
Estimated fair value, less than 12 months	3,266
Unrealized loss, 12 months or more
Estimated fair value, 12 months or more
Unrealized loss	(3)
Estimated fair value	3,266
Unrealized losses, less than 12 months	(3)
Estimated fair value, less than 12 months	3,266
Unrealized loss, 12 months or more
Estimated fair value, 12 months or more
Unrealized loss	(3)
Estimated fair value	$ 3,266

Note 8 - Net Investment in Le44

Note 8 - Net Investment in Leases (Details Textual) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016
Direct Costs of Leased and Rented Property or Equipment	$ 2.6	$ 2.6

Note 8 - Net Investment in Le45

Note 8 - Net Investment in Leases - Summary of Net Investment in Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
Finance Leases Portfolio Segment [Member]
Leases and loans	$ 226,574	$ 239,964
Minimum lease payments receivable	237,192	248,527
Estimated residual value	9,798	10,871
Less unearned income	(20,416)	(19,434)
Less allowance for lease losses	(2,231)	(2,228)
Less valuation allowance for estimated residual value	(62)	(62)
Net investment in leases	$ 224,281	$ 237,674

Note 9 - Commercial Loans (Deta

Note 9 - Commercial Loans (Details Textual) - USD ($)	Sep. 30, 2016	Jun. 30, 2016
Unused lines of Credit [Member]
Commitments and Contingencies	$ 50,000	$ 50,000
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability	2,000,000	524,000
Commitments and Contingencies

Note 9 - Commercial Loans - Inv

Note 9 - Commercial Loans - Investment in Commercial Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
Commercial Term Loans [Member] | Commercial Portfolio Segment [Member]
Commercial Loans	$ 417,271	$ 399,239
Commercial Real Estate Loans [Member] | Commercial Portfolio Segment [Member]
Commercial Loans	6,571	6,682
Commercial Revolving Lines of Credit [Member] | Commercial Portfolio Segment [Member]
Commercial Loans	4,414	3,405
Commercial Portfolio Segment [Member]
Commercial Loans	428,256	409,326
Less unearned income and discounts	(878)	(1,018)
Less allowance for lease losses	(4,872)	(4,572)
Net commercial loans	422,506	403,736
Less allowance for lease losses	(2,231)	(2,228)
Net commercial loans	$ 646,787	$ 641,410

Note 10 - Credit Quality of F48

Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses (Details Textual)	3 Months Ended
	Sep. 30, 2016
Number of Days Past Due on Lease or Loan Payments Minimum	90 days

Note 10 - Credit Quality of F49

Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses - Risk Classification of Financing Receivables by Portfolio Class (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
Pass [Member] | Commercial Portfolio Segment [Member]
Risk classification of financing receivables	$ 165,660	$ 174,679
Pass [Member] | Education Government Non-profit Leases [Member]
Risk classification of financing receivables	54,879	58,344
Pass [Member] | Commercial and Industrial Loans [Member]
Risk classification of financing receivables	420,809	397,910
Pass [Member] | Commercial Real Estate Portfolio Segment [Member]
Risk classification of financing receivables	6,569	6,679
Pass [Member]
Risk classification of financing receivables	647,917	637,612
Special Mention [Member] | Commercial Portfolio Segment [Member]
Risk classification of financing receivables	5,462	6,308
Special Mention [Member] | Education Government Non-profit Leases [Member]
Risk classification of financing receivables	334	380
Special Mention [Member] | Commercial and Industrial Loans [Member]
Risk classification of financing receivables		3,719
Special Mention [Member] | Commercial Real Estate Portfolio Segment [Member]
Risk classification of financing receivables
Special Mention [Member]
Risk classification of financing receivables	5,796	10,407
Substandard [Member] | Commercial Portfolio Segment [Member]
Risk classification of financing receivables	227	241
Substandard [Member] | Education Government Non-profit Leases [Member]
Risk classification of financing receivables
Substandard [Member] | Commercial and Industrial Loans [Member]
Risk classification of financing receivables
Substandard [Member] | Commercial Real Estate Portfolio Segment [Member]
Risk classification of financing receivables
Substandard [Member]
Risk classification of financing receivables	227	241
Doubtful [Member] | Commercial Portfolio Segment [Member]
Risk classification of financing receivables	10	10
Doubtful [Member] | Education Government Non-profit Leases [Member]
Risk classification of financing receivables	2	2
Doubtful [Member] | Commercial and Industrial Loans [Member]
Risk classification of financing receivables
Doubtful [Member] | Commercial Real Estate Portfolio Segment [Member]
Risk classification of financing receivables
Doubtful [Member]
Risk classification of financing receivables	12	12
Non-accrual [Member] | Commercial Portfolio Segment [Member]
Risk classification of financing receivables	10	10
Non-accrual [Member] | Education Government Non-profit Leases [Member]
Risk classification of financing receivables	2	2
Non-accrual [Member] | Commercial and Industrial Loans [Member]
Risk classification of financing receivables
Non-accrual [Member] | Commercial Real Estate Portfolio Segment [Member]
Risk classification of financing receivables
Non-accrual [Member]
Risk classification of financing receivables	12	12
Commercial Portfolio Segment [Member]
Risk classification of financing receivables	171,359	181,238
Education Government Non-profit Leases [Member]
Risk classification of financing receivables	55,215	58,726
Commercial and Industrial Loans [Member]
Risk classification of financing receivables	420,809	401,629
Commercial Real Estate Portfolio Segment [Member]
Risk classification of financing receivables	6,569	6,679
Risk classification of financing receivables	$ 653,952	$ 648,272

Note 10 - Credit Quality of F50

Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses - Aging of Financing Receivables by Portfolio Class (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Jun. 30, 2016
Commercial Portfolio Segment [Member] | Financing Receivables, 31 to 89 Days Past Due [Member]
Financing receivables, past due
Commercial Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing receivables, past due	10	10
Commercial Portfolio Segment [Member]
Financing receivables, past due	10	10
Financing receivables, current	171,349	181,228
Financing receivables, total	171,359	181,238
Education Government Non-profit Leases [Member] | Financing Receivables, 31 to 89 Days Past Due [Member]
Financing receivables, past due
Education Government Non-profit Leases [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing receivables, past due	2	2
Education Government Non-profit Leases [Member]
Financing receivables, past due	2	2
Financing receivables, current	55,213	58,724
Financing receivables, total	55,215	58,726
Commercial and Industrial Loans [Member] | Financing Receivables, 31 to 89 Days Past Due [Member]
Financing receivables, past due
Commercial and Industrial Loans [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing receivables, past due
Commercial and Industrial Loans [Member]
Financing receivables, past due
Financing receivables, current	420,809	401,629
Financing receivables, total	420,809	401,629
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, 31 to 89 Days Past Due [Member]
Financing receivables, past due
Commercial Real Estate Portfolio Segment [Member] | Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing receivables, past due
Commercial Real Estate Portfolio Segment [Member]
Financing receivables, past due
Financing receivables, current	6,569	6,679
Financing receivables, total	6,569	6,679
Financing Receivables, 31 to 89 Days Past Due [Member]
Financing receivables, past due
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing receivables, past due	12	12
Financing receivables, past due	12	12
Financing receivables, current	653,940	648,260
Financing receivables, total	$ 653,952	$ 648,272

Note 10 - Credit Quality of F51

Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses - Allowance Balances and Activity for Financing Receivables (Details) - USD ($)	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Jun. 30, 2016
Commercial Portfolio Segment [Member]
Balance beginning of period	$ 1,825,000	$ 2,592,000
Charge-offs		(1,000)
Recoveries	3,000
Provision for credit losses	0	200,000
Balance end of period	1,828,000	2,791,000
Allowance for lease and loan losses
Allowance for lease and loan losses individually evaluated for impairment			$ 229,000	$ 37,000
Allowance for lease and loan losses collectively evaluated for impairment			1,599,000	1,788,000
Allowance for lease and loan losses	1,825,000	2,592,000	1,828,000	1,825,000
Finance receivables
Finance receivables ndividually evaluated for impairment			3,940,000	242,000
Finance receivables collectively evaluated for impairment			167,419,000	180,996,000
Finance receivables			171,359,000	181,238,000
Education Government Non-profit Leases [Member]
Balance beginning of period	465,000	817,000
Charge-offs
Recoveries
Provision for credit losses
Balance end of period	465,000	817,000
Allowance for lease and loan losses
Allowance for lease and loan losses individually evaluated for impairment			2,000	2,000
Allowance for lease and loan losses collectively evaluated for impairment			463,000	463,000
Allowance for lease and loan losses	465,000	817,000	465,000	465,000
Finance receivables
Finance receivables ndividually evaluated for impairment			2,000	2,000
Finance receivables collectively evaluated for impairment			55,213,000	58,724,000
Finance receivables			55,215,000	58,726,000
Commercial and Industrial Loans [Member]
Balance beginning of period	4,511,000	2,936,000
Charge-offs
Recoveries
Provision for credit losses	300,000	300,000
Balance end of period	4,811,000	3,236,000
Allowance for lease and loan losses
Allowance for lease and loan losses individually evaluated for impairment
Allowance for lease and loan losses collectively evaluated for impairment			4,811,000	4,511,000
Allowance for lease and loan losses	4,511,000	2,936,000	4,811,000	4,511,000
Finance receivables
Finance receivables ndividually evaluated for impairment
Finance receivables collectively evaluated for impairment			420,809,000	401,629,000
Finance receivables			420,809,000	401,629,000
Commercial Real Estate Portfolio Segment [Member]
Balance beginning of period	61,000	111,000
Charge-offs
Recoveries
Provision for credit losses
Balance end of period	61,000	111,000
Allowance for lease and loan losses
Allowance for lease and loan losses individually evaluated for impairment
Allowance for lease and loan losses collectively evaluated for impairment			61,000	61,000
Allowance for lease and loan losses	61,000	111,000	61,000	61,000
Finance receivables
Finance receivables ndividually evaluated for impairment
Finance receivables collectively evaluated for impairment			6,569,000	6,679,000
Finance receivables			6,569,000	6,679,000
Balance beginning of period	6,862,000	6,456
Charge-offs		(1,000)
Recoveries	3,000
Provision for credit losses	300,000	500,000
Balance end of period	7,165,000	6,955,000
Allowance for lease and loan losses individually evaluated for impairment			231,000	39,000
Allowance for lease and loan losses collectively evaluated for impairment			6,934,000	6,823,000
Allowance for lease and loan losses	$ 7,165,000	$ 6,456	7,165,000	6,862,000
Finance receivables ndividually evaluated for impairment			3,942,000	244,000
Finance receivables collectively evaluated for impairment			650,010,000	648,028,000
Finance receivables			$ 653,952,000	$ 648,272,000

Note 11 - Borrowings (Details T

Note 11 - Borrowings (Details Textual)	Sep. 30, 2016USD ($)
Federal Reserve Bank Advances, General Debt Obligations, Disclosures Borrowings	$ 0
Federal Home Loan Bank, Advances, General Debt Obligations, Amount of Available, Unused Funds	36,500,000
Qualifying Real Estate Loans Related to FHLB Line	6,700,000
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged	77,300,000
Federal Reserve Bank, Advances, General Debt Obligations, Maximum Amount Available	97,300,000
Financial Instruments, Owned and Pledged as Collateral, at Fair Value	$ 123,900,000

Note 11 - Borrowings - Borrowin

Note 11 - Borrowings - Borrowings from the FHLB and Weighted Average Interest Rates (Details) - USD ($) $ in Millions	Sep. 30, 2016	Jun. 30, 2016
Amount	$ 40	$ 40
Weighted average rate	0.43%	0.42%

Note 12 - Segment Reporting (De

Note 12 - Segment Reporting (Details Textual)	3 Months Ended
	Sep. 30, 2016
Number of Subsidiaries	2
Number of Operating Segments	2

Note 12 - Segment Reporting - S

Note 12 - Segment Reporting - Segment Financial Results (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Jun. 30, 2016
CalFirst Bank [Member]
Total interest income	$ 6,967	$ 5,859
Net interest income after provision for credit losses	4,698	3,937
Non-interest income	746	451
Net income	2,008	1,388
Total assets	841,604	709,800
CalFirst Leasing [Member]
Total interest income	274	390
Net interest income after provision for credit losses	305	519
Non-interest income	169	445
Net income	234	537
Total assets	76,660	89,501
Bancorp and Eliminating Entries [Member]
Total interest income	3	1
Net interest income after provision for credit losses	3	1
Non-interest income
Net income	(284)	(201)
Total assets	(34,214)	(39,433)
Total interest income	7,244	6,250
Net interest income after provision for credit losses	5,006	4,457
Non-interest income	915	896
Net income	1,958	1,724
Total assets	$ 884,050	$ 759,868	$ 888,176