BYHIGH SIGNALFINANCIAL10-K

Byline Bank experienced a dramatic 310.9% surge in interest expense alongside a 73.5% collapse in cash reserves, indicating severe pressure from rising funding costs despite completing a strategic acquisition.

The massive increase in interest expense suggests the bank is facing significant margin compression in a high interest rate environment, while the dramatic cash decline raises questions about liquidity management and funding stability. However, the successful acquisition of First Security Bancorp and improved SBA lending rankings demonstrate continued strategic execution amid challenging operating conditions.

Comparing 2026-02-27 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

The bank's financial profile deteriorated significantly with interest expense exploding over 300% while operating cash flow declined 20%, creating a concerning squeeze on profitability and liquidity. The 73.5% drop in cash reserves is particularly alarming, though this was partially offset by a 16.2% increase in stockholders' equity likely from the acquisition. The 42% increase in credit loss provisions alongside these funding pressures suggests mounting stress across multiple financial metrics, raising concerns about the bank's ability to maintain profitability in the current interest rate environment.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+310.9%
$36.2M$148.9M

Interest expense surged 310.9% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
-73.5%
$563.1M$149.1M

Cash declined 73.5% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Provision for Credit Losses
P&L
+42.1%
$22.7M$32.2M

Credit loss provisions surged 42.1% — management flagging significant deterioration in loan quality ahead.

Operating Cash Flow
Cash Flow
-19.9%
$175.2M$140.3M

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

Stockholders Equity
Balance Sheet
+16.2%
$1.1B$1.3B

Equity base grew 16.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
Byline Bank was the tenth most active originator of SBA 7(a) loans in the country and the most active SBA 7(a) lender in Illinois, as reported by the SBA for its fiscal year ended September 30, 2025.
As of December 31, 2025, we had consolidated total assets of $9.7 billion, total gross loans and leases outstanding of $7.5 billion, total deposits of $7.6 billion, and total stockholders equity of $1.3 billion.
As of December 31, 2025, commercial deposits accounted for 43.0% of total deposits and were 85.1% of non-interest bearing deposits.
We have successfully completed a number of strategic acquisitions since our recapitalization in 2013, which include: Year Company Acquired 2025 First Security Bancorp, Inc.
2014 Baytree Leasing Company LLC On April 1, 2025, we completed our acquisition of First Security Bancorp, Inc., a Delaware corporation ("First Security Bancorp"), and First Security Bancorp's wholly-owned bank subsidiary, First Security Trust and Savings Bank ( First Security ), an Illinois chartered bank (collectively "First Security acquisition" or "acquisition of First Security").
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REMOVED
supervision, examination and enforcement priorities of the federal banking agencies in regard to financial services companies and/or the products and services offered by financial services companies; changes in Small Business Administration ("SBA") and U.S.
Byline Bank was the twelfth most active originator of SBA loans in the country and the most active SBA lender in Illinois, as reported by the SBA its the fiscal year ended September 30, 2024.
As of December 31, 2024, we had consolidated total assets of $9.5 billion, total gross loans and leases outstanding of $6.9 billion, total deposits of $7.5 billion, and total stockholders equity of $1.1 billion.
As of December 31, 2024, commercial deposits accounted for 45.0% of total deposits and were 80.8% of non-interest bearing deposits.
We have successfully completed a number of strategic acquisitions since our recapitalization in 2013, which include: Year Company Acquired 2023 Inland Bancorp, Inc.
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