Business First Bancshares BFST Net Amortization (Accretion) of Purchase Accounting Adjustments

Net Amortization (Accretion) of Purchase Accounting Adjustments at other companies

Ohio Valley Banc CorpOVBC

$500-75.0%

ACNBACNB

-$1.76M+19.8%

ACNBACNB

-$1.76M+19.8%

ACNBACNB

-$1.76M+19.8%

Western New England BancorpWNEB

-$7K-800%

Western New England BancorpWNEB

-$7K-800%

FAQ

What is Business First Bancshares's net amortization (accretion) of purchase accounting adjustments?

Business First Bancshares (BFST) reported net amortization (accretion) of purchase accounting adjustments of $73K in Q1 2026.

How has Business First Bancshares's net amortization (accretion) of purchase accounting adjustments changed year-over-year?

Business First Bancshares's net amortization (accretion) of purchase accounting adjustments increased by 114.2% year-over-year, from -$513K to $73K.

What is the long-term trend for Business First Bancshares's net amortization (accretion) of purchase accounting adjustments?

Over 4 years (2021 to 2025), Business First Bancshares's net amortization (accretion) of purchase accounting adjustments has grown at a -24.5% compound annual growth rate (CAGR), from -$7.12M to -$2.31M.

What does net amortization (accretion) of purchase accounting adjustments mean?

This represents the non-cash adjustment to net income resulting from the amortization or accretion of fair value adjustments recorded during business combinations. It reflects the gradual recognition of premiums or discounts on acquired assets and liabilities over their remaining useful lives. Investors use this to isolate core operating performance from accounting impacts related to past M&A activity.