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Horizon Bancorp HBNC Accretion (Amortization) of Discounts and Premiums, Investments

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

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Other financials

Income statement

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Revenue$73.5M+6.9%
Net income$26.2M+9.3%
EPS (diluted)$0.51-5.6%

Balance sheet

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Cash & equivalents$259.1M+52.7%
Total debt$225.8M-74.9%
Total equity$699.0M-9.9%
Total assets$6.6B-14.0%

Cash flow

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Operating cash flow$20.8M+36.2%
CapEx$56.0K-95.0%
Free cash flow$20.7M+46.7%

Valuation

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Market cap$1.02B+57.7%
Enterprise value$982.06M-28.5%

Profitability

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Net margin33%-5.3pp
FCF margin34.4%+0.2pp

Returns & leverage

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Return on equity11.1%-2.7pp
Debt / equity0.3×-0.8×

Where this comes from

Reported directly by Horizon Bancorp in its filing.

Tagged under the XBRL concept us-gaap:AccretionAmortizationOfDiscountsAndPremiumsInvestments.

The official record: Horizon Bancorp’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Horizon Bancorp's accretion (amortization) of discounts and premiums, investments?
Horizon Bancorp (HBNC) reported accretion (amortization) of discounts and premiums, investments of $1.19M in Q1 2026.
How has Horizon Bancorp's accretion (amortization) of discounts and premiums, investments changed year-over-year?
Horizon Bancorp's accretion (amortization) of discounts and premiums, investments increased by 163.1% year-over-year, from -$1.89M to $1.19M.
What is the long-term trend for Horizon Bancorp's accretion (amortization) of discounts and premiums, investments?
Over 4 years (2021 to 2025), Horizon Bancorp's accretion (amortization) of discounts and premiums, investments has grown at a -30.5% compound annual growth rate (CAGR), from -$10.29M to -$2.4M.
What does accretion (amortization) of discounts and premiums, investments mean?
This represents the systematic adjustment of the carrying value of investment securities to their par value over the remaining life of the security. It accounts for the difference between the purchase price and the face value of debt instruments held in the investment portfolio. This metric helps normalize interest income by spreading premiums or discounts over the holding period.