BANRHIGH SIGNALFINANCIAL10-K

Interest expense exploded 547.6% from $19.4M to $125.6M, indicating severe margin compression despite net income growth.

This massive increase in funding costs suggests BANR was forced to compete aggressively for deposits or relied heavily on expensive wholesale funding as rates rose. While net income still grew 15.7%, the cost of funds surge signals potential future margin pressure that could quickly erode profitability if not contained.

Comparing 2026-02-25 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

BANR shows mixed financial performance with net income growing 15.7% to $195.4M despite a dramatic 547.6% spike in interest expense that consumed most interest income gains. Operating cash flow declined 12.2% and cash positions dropped 15.8%, while credit provisions increased 36%, suggesting both liquidity management challenges and emerging asset quality concerns. The combination of exploding funding costs, weakening cash generation, and rising credit provisions creates a concerning financial trajectory despite headline earnings growth.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+547.6%
$19.4M$125.6M

Interest expense surged 547.6% — significant debt increase or rising rates materially impacting earnings.

Provision for Credit Losses
P&L
+36%
$8.2M$11.1M

Credit loss provisions surged 36% — management flagging significant deterioration in loan quality ahead.

Capital Expenditure
Cash Flow
-30.8%
$13.7M$9.5M

Capex reduced 30.8% — investment cycle winding down or capital discipline; may improve near-term free cash flow.

Cash & Equivalents
Balance Sheet
-15.8%
$501.9M$422.6M

Cash decreased 15.8% — monitor burn rate and upcoming capital needs.

Net Income
P&L
+15.7%
$168.9M$195.4M

Net income grew 15.7% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-12.2%
$293.2M$257.5M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-02-26
ADDED
Management s Discussion and Analysis of Financial Condition and Results of Operations 33 Executive Overview 33 Comparison of Financial Condition 39 Comparison of Results of Operations 50 Market Risk and Asset/Liability Management 58 Liquidity and Capital Resources 62 Capital Requirements 63 Item 7A.
We do not undertake and specifically disclaim any obligation to update any forward-looking statements included in this report or the reasons why actual results could differ from those contained in such statements, whether as a result of new information, future events or otherwise, except as may be required by law.
The Bank is a Washington-chartered commercial bank that conducts business from its main office in Walla Walla, Washington and, as of December 31, 2025, it had 135 branch offices and 15 loan production offices located in Washington, Oregon, California, Idaho, Utah and Nevada.
As of December 31, 2025, we had total consolidated assets of $16.35 billion, net loans of $11.56 billion, total deposits of $13.74 billion, and total shareholders equity of $1.95 billion.
The Bank s primary business is that of traditional banking institutions accepting deposits and originating loans in locations surrounding our offices in Washington, Oregon, California, Idaho, Utah and Nevada.
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REMOVED
Management s Discussion and Analysis of Financial Condition and Results of Operations 34 Executive Overview 34 Comparison of Financial Condition 39 Comparison of Results of Operations 51 Market Risk and Asset/Liability Management 58 Liquidity and Capital Resources 63 Capital Requirements 64 Item 7A.
Form 10-K Summary 69 Signatures 71 T able of C onten ts Forward-Looking Statements Certain matters in this Form 10-K constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995.
Changes in the interest rate environment, including past increases or decreases in the Board of Governors of the Federal Reserve System s (Federal Reserve) benchmark rate, which could adversely affect our revenues, expenses, asset values, debt obligations, and liquidity.
Impact of inflation and the Federal Reserve s monetary policies.
Credit risks from lending activities, including changes in loan delinquencies, write-offs, and the allowance for credit loss, and our ability to manage loan delinquency rates.
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