NBTBHIGH SIGNALFINANCIAL10-K

NBTB completed a major acquisition of Evans Bank in 2025, driving significant balance sheet expansion and a 561% surge in interest expense.

The completion of the Evans Bank acquisition represents a transformational event that increased total assets from $13.79B to $16.00B and fundamentally changed the company's cost structure with interest expense skyrocketing from $21.9M to $144.6M. While the acquisition drove meaningful growth in deposits (+16.9%) and net interest income (+16.2%), the dramatic increase in funding costs and doubling of credit loss provisions suggests integration challenges and potential asset quality concerns that investors should monitor closely.

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

The Evans Bank acquisition drove broad-based growth with operating cash flow increasing 24.7% to $235.2M, deposits growing 16.9% to $13.5B, and stockholders' equity expanding 24.2% to $1.9B, while the company maintained strong liquidity with cash surging 210% to $672.7M and reduced total debt by 17%. However, the acquisition came with significant costs as interest expense exploded 561% to $144.6M and credit loss provisions doubled to $51.1M, though management still achieved 20.3% net income growth to $169.2M. The overall picture reflects a successful large-scale acquisition that meaningfully expanded the franchise, but investors should closely watch whether the dramatic increase in funding costs and credit provisions stabilizes as integration progresses.

FINANCIAL STATEMENT CHANGES
Share Buybacks
Cash Flow
+3957.8%
$251K$10.2M

Share repurchases increased 3957.8% — management returning capital, signals confidence in intrinsic value.

Interest Expense
P&L
+560.7%
$21.9M$144.6M

Interest expense surged 560.7% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
+210.2%
$216.8M$672.7M

Cash position surged 210.2% — strong cash generation or capital raise providing significant financial cushion.

Provision for Credit Losses
P&L
+101.1%
$25.4M$51.1M

Credit loss provisions surged 101.1% — management flagging significant deterioration in loan quality ahead.

Operating Cash Flow
Cash Flow
+24.7%
$188.6M$235.2M

Operating cash flow grew 24.7% — strong conversion of earnings to cash, healthy business fundamentals.

Stockholders Equity
Balance Sheet
+24.2%
$1.5B$1.9B

Equity base grew 24.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Net Income
P&L
+20.3%
$140.6M$169.2M

Net income grew 20.3% — bottom-line growth signals improving overall business health.

Total Debt
Balance Sheet
-17%
$88.9M$73.7M

Debt reduced 17% — deleveraging strengthens balance sheet and reduces financial risk.

Total Deposits
Balance Sheet
+16.9%
$11.5B$13.5B

Deposits grew 16.9% — expanding customer base or increased trust in the institution.

Net Interest Income
P&L
+16.2%
$611.7M$711.0M

Net interest income grew 16.2% — benefiting from rate environment or loan book expansion.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
Evans Bank Evans Bank, National Association FASB Financial Accounting Standards Board FDIC Federal Deposit Insurance Corporation FHLB Federal Home Loan Bank FOMC Federal Open Market Committee FRB Federal Reserve Board FTE fully taxable equivalent GAAP U.S.
generally accepted accounting principles GDP Gross Domestic Product HTM held to maturity LGD loss given default MMDA money market deposit accounts NASDAQ The NASDAQ Stock Market LLC NIM net interest margin OCC Office of the Comptroller of the Currency OREO other real estate owned PCD purchased credit deteriorated PD probability of default ROU right-of-use Salisbury Salisbury Bancorp, Inc.
As of December 31, 2025, the Company had assets of $16.00 billion and stockholders equity of $1.90 billion on a consolidated basis.
Deposit products offered by the Bank include demand deposit accounts, savings accounts, interest-bearing checking accounts, MMDA and CD accounts.
( Evans ), the Company acquired one statutory trust, Evans Capital Trust I, which was formed in 2004.
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REMOVED
As of December 31, 2024, the Company had assets of $13.79 billion and stockholders equity of $1.53 billion on a consolidated basis.
Through its network of branch locations, the Bank offers a wide range of products and services tailored to individuals, businesses and municipalities.
Deposit products offered by the Bank include demand deposit accounts, savings accounts, NOW accounts, MMDA and CD accounts.
Merger On September 9, 2024, the Company and the Bank, entered into an Agreement and Plan of Merger (the Merger Agreement ) with Evans and Evans Bank, Evans s subsidiary bank, and pursuant to which the Company will acquire Evans.
Evans, with assets of approximately $2.19 billion at December 31 2024, is headquartered in Williamsville, New York.
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