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SB Financial Group SBFG Employee Stock Ownership Plan ESOP Compensation Expense

Employee Stock Ownership Plan ESOP Compensation Expense at other companies

SB Financial Group logo
SB Financial GroupSBFG
$50K
First Northwest Bancorp logo
First Northwest BancorpFNWB
$132K+8.2%
TFS Financial logo
TFS FinancialTFSL
$1.42M+0.7%
Bank of Marin Bancorp logo
Bank of Marin BancorpBMRC
$373K-10.6%
NEC
Northeast Community BancorpNECB
$323K-34.2%
ECB Bancorp, Inc. logo
ECB Bancorp, Inc.ECBK
$170K+18.1%

Other financials

Income statement

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Revenue$17.9M+4.5%
Net income$4.5M+16.7%
EPS (diluted)$0.72+20.0%

Balance sheet

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Cash & equivalents$138.2M+73.9%
Total debt$17.0M-55.7%
Total equity$146.7M+9.8%
Total assets$1.6B+9.0%

Cash flow

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Operating cash flow$6.8M
CapEx$366.0K-30.7%
Free cash flow$6.5M

Valuation

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Market cap$165.83M+28.5%
Enterprise value$44.72M-49.2%
P/E9.9×-0.9×
P/S2.4×+0.4×

Profitability

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Net margin24.5%+5.3pp
FCF margin33.7%

Returns & leverage

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Return on equity12%+2.7pp
Debt / equity0.1×-0.2×

Where this comes from

Reported directly by SB Financial Group in its filing.

Tagged under the XBRL concept us-gaap:EmployeeStockOwnershipPlanESOPCompensationExpense.

The source filing: SB Financial Group’s 10-K, filed March 6, 2026.

Filed
Mar 6, 2026, 12:48 PM EST
Fiscal year
FY2025
Accession
0001213900-26-024471

Dividends on allocated shares in the ESOP are recorded as dividends and charged to retained earnings. Compensation expense is recorded equal to the fair market value of the stock when contributions, which are determined annually by the Board of Directors of the Company, are made to the ESOP. ESOP expense for the years ended December 31, 2025 and 2024, was $0.2 million and $0.0 million, respectively.

Item 8. Financial Statements and Supplementary Data.

FAQ

What is SB Financial Group's employee stock ownership plan ESOP compensation expense?
SB Financial Group (SBFG) reported employee stock ownership plan ESOP compensation expense of $50K in Q4 2025.
What is the long-term trend for SB Financial Group's employee stock ownership plan ESOP compensation expense?
Over 4 years (2021 to 2025), SB Financial Group's employee stock ownership plan ESOP compensation expense has grown at a -9.6% compound annual growth rate (CAGR), from $300K to $200K.
What does employee stock ownership plan ESOP compensation expense mean?
Employee Stock Ownership Plan ESOP Compensation Expense as reported by SB Financial Group, Inc..

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