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Business First Bancshares BFST Accretion (Amortization) of Discounts and Premiums, Investments

Accretion (Amortization) of Discounts and Premiums, Investments at other companies

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-$3.77M+62.1%
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-$2.69M+20.2%
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$77K-67.6%
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$1.11M-22.2%
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$3.33M+9,089%
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Bank First CorporationBFC
$2.08M+190%

Other financials

Income statement

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Revenue$91.8M+12.7%
Net income$22.8M+3.2%
EPS (diluted)$0.700.0%

Balance sheet

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Cash & equivalents$575.6M+16.1%
Total debt$25.5M-14.4%
Total equity$1.0B+18.9%
Total assets$8.9B+12.0%

Cash flow

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Operating cash flow$26.7M-6.6%
CapEx-$888.0K-183%
Free cash flow$25.8M-6.2%

Valuation

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Market cap$1.03B+49.2%
P/E11.3×+2.3×
P/S+0.7×

Profitability

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Net margin26.5%+1.3pp
FCF margin27%-0.7pp

Returns & leverage

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Return on equity9.9%-0.3pp
Debt / equity0.0×

Where this comes from

Reported directly by Business First Bancshares in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The source filing: Business First Bancshares’s 10-Q, filed May 1, 2026.

Filed
May 1, 2026, 3:35 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001624322-26-000028
Line itemFor the Three Months Ended March 31, 2026For the Three Months Ended March 31, 2025
Depreciation and Amortization of Premises and Equipment1,6251,438
Net Amortization (Accretion) of Purchase Accounting Adjustments73(513)
Stock Based Compensation Cost9011,605
Net Amortization (Accretion) of Securities(199)350
(Gain) Loss on Sales of Securities(80)1
Gain on Sale of Loans(370)(298)
Income on Other Equity Securities(416)(1,064)
(Gain) Loss on Sale of Other Real Estate Owned, Net of Writedowns(41)286

Item 1. Financial Statements

FAQ

What is Business First Bancshares's accretion (amortization) of discounts and premiums, investments?
Business First Bancshares (BFST) reported accretion (amortization) of discounts and premiums, investments of $199K in Q1 2026.
How has Business First Bancshares's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Business First Bancshares's accretion (amortization) of discounts and premiums, investments increased by 156.9% year-over-year, from -$350K to $199K.
What is the long-term trend for Business First Bancshares's accretion (amortization) of discounts and premiums, investments?
Over 4 years (2021 to 2025), Business First Bancshares's accretion (amortization) of discounts and premiums, investments has grown at a -41.9% compound annual growth rate (CAGR), from -$7.02M to -$798K.
What does accretion (amortization) of discounts and premiums, investments mean?
This metric tracks the periodic non-cash adjustment to interest income resulting from the amortization of premiums or accretion of discounts on investment securities. It aligns the effective yield of the investment portfolio with the contractual interest received over the life of the securities. Monitoring this helps analysts understand the underlying yield dynamics of the bank's investment portfolio.

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