EQBKMEDIUM SIGNALFINANCIAL10-K

EQBK completed a significant acquisition (NBC with $895M in assets) that drove substantial balance sheet growth but resulted in a 64% decline in net income and a shift from provisioning for credit losses to releasing reserves.

The acquisition of NBC represents a major expansion strategy, adding 7 branches and nearly $900M in assets, but integration costs and operational challenges appear to be pressuring profitability in the near term. The negative provision for credit losses suggests improving credit quality or reserve adjustments, but investors should monitor whether the dramatic earnings decline reflects temporary integration costs or more fundamental profitability challenges.

Comparing 2026-03-06 vs 2025-03-07View on EDGAR →
FINANCIAL ANALYSIS

The company experienced robust balance sheet growth with total assets increasing 19.5% to $6.4B and stockholders' equity rising 23.5% to $732M, primarily driven by the NBC acquisition. However, profitability deteriorated significantly with net income falling 64% to $22.7M despite the larger asset base, while operating cash flow declined 30% to $51.4M. The shift from a $24.3M credit loss provision to an $8.5M release suggests improved credit conditions, but the overall financial picture shows a company prioritizing growth over near-term profitability.

FINANCIAL STATEMENT CHANGES
Provision for Credit Losses
P&L
-135%
$24.3M-$8.5M

Provisions reduced 135% — improving credit quality or reserve release boosting reported earnings.

Dividends Paid
Cash Flow
-74.4%
$164K$42K

Dividends cut 74.4% — significant signal of cash flow stress or capital reallocation priorities.

Net Income
P&L
-63.7%
$62.6M$22.7M

Net income declined 63.7% — review whether driven by operations, interest costs, or non-recurring items.

Capital Expenditure
Cash Flow
+56%
$8.5M$13.3M

Capital expenditure jumped 56% — major investment cycle underway; assess returns on deployment.

Cash & Equivalents
Balance Sheet
+48.7%
$35.1M$52.2M

Cash position surged 48.7% — strong cash generation or capital raise providing significant financial cushion.

Total Debt
Balance Sheet
+41.7%
$312.8M$443.2M

Debt increased 41.7% — substantial leverage increase; assess whether deployed for growth or covering losses.

Operating Cash Flow
Cash Flow
-30.4%
$73.8M$51.4M

Operating cash flow fell 30.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Stockholders Equity
Balance Sheet
+23.5%
$592.9M$732.1M

Equity base grew 23.5% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+19.5%
$5.3B$6.4B

Asset base grew 19.5% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+19%
$4.7B$5.6B

Liabilities increased 19% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-03-06
PRIOR — 2025-03-07
ADDED
As of December 31, 2025, we had, on a consolidated basis, total assets of $6.37 billion, total deposits of $5.14 billion, total loans (net of allowances) of $4.15 billion and total stockholders equity of $732.1 million.
of Oklahoma ("NBC"), with seven branch locations in Oklahoma City, Altus, Kingfisher and Enid, as well as a loan production office in Alva.
The acquisition increased our deposits by $806.0 million, our loans by $661.5 million and our total assets by $895.2 million.
As a result of these strategic and organic growth efforts, we have expanded our team of full-time equivalent employees from 19 to 909 and our network of branches from 2 to 77 as of December 31, 2025.
State $300M $300M - $1B $1B - $2B Kansas 120 49 10 Missouri 100 64 18 Arkansas 28 28 10 Oklahoma 94 54 15 Nebraska 80 42 13 Iowa 132 70 15 Total 554 307 81 We believe many of these banks will continue to be burdened by new and more complex banking regulations, resource constraints, competitive limitations, rising technological and other business costs, management succession issues and liquidity concerns.
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REMOVED
As of December 31, 2024, we had, on a consolidated basis, total assets of $5.33 billion, total deposits of $4.37 billion, total loans (net of allowances) of $3.46 billion and total stockholders equity of $592.9 million.
As a result of these strategic and organic growth efforts, we have expanded our team of full-time equivalent employees from 19 to 810 and our network of branches from 2 to 71 as of December 31, 2024.
State $300M $300M - $1B $1B - $2B Kansas 132 48 8 Missouri 113 60 18 Arkansas 30 28 9 Oklahoma 97 55 14 Nebraska 83 44 13 Iowa 137 70 16 Total 592 305 78 We believe many of these banks will continue to be burdened by new and more complex banking regulations, resource constraints, competitive limitations, rising technological and other business costs, management succession issues and liquidity concerns.
Deposits Loans Amount (1) Overall % Amount (1) Overall % Metropolitan markets (2) $ 1,596,394 36 % $ 2,366,878 68 % Community markets (3) $ 2,778,395 64 % $ 1,133,938 32 % 100 % 100 % (1) Amounts in thousands.
(2) Represents 14 locations in the Wichita, Kansas City and Tulsa metropolitan statistical areas ( MSAs ).
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