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Western New England Bancorp WNEB Reserve for ESOP Debt Retirement

Reserve for ESOP Debt Retirement at other companies

NB Bancorp, Inc. logo
NB Bancorp, Inc.NBBK
$41.87M-5.3%

Other financials

Income statement

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Revenue$22.3M+21.7%
Net income$4.8M+107%
EPS (diluted)$0.24+118%

Balance sheet

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Cash & equivalents$56.1M-49.2%
Total debt$140.4M+10.7%
Total equity$248.1M+4.4%
Total assets$2.8B+2.0%

Cash flow

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Operating cash flow$346.0K+142%
CapEx$734.0K+156%
Free cash flow-$388.0K+65.2%

Valuation

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Market cap$287.79M+53.7%
Enterprise value$372.07M+69.1%
P/E16.2×+0.7×
P/S3.3×+0.9×

Profitability

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Net margin20.5%+5.4pp
FCF margin38.5%+8.9pp

Returns & leverage

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Return on equity7.3%+2.7pp
Debt / equity0.6×0.0×

Where this comes from

Reported directly by Western New England Bancorp in its filing.

Tagged under the XBRL concept us-gaap:UnearnedESOPShares.

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

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Questions, answered.

What is Western New England Bancorp's reserve for ESOP debt retirement?
Western New England Bancorp (WNEB) reported reserve for ESOP debt retirement of $1.33M in Q1 2026.
How has Western New England Bancorp's reserve for ESOP debt retirement changed year-over-year?
Western New England Bancorp's reserve for ESOP debt retirement decreased by 25.5% year-over-year, from $1.79M to $1.33M.
What is the long-term trend for Western New England Bancorp's reserve for ESOP debt retirement?
Over 5 years (2020 to 2025), Western New England Bancorp's reserve for ESOP debt retirement has grown at a -18.4% compound annual growth rate (CAGR), from $4M to $1.44M.
What does reserve for ESOP debt retirement mean?
This equity adjustment reflects the accounting treatment for debt incurred by an Employee Stock Ownership Plan (ESOP) that is guaranteed by the bank. It represents the portion of the debt that is being amortized or reserved against equity as the plan shares are allocated to employees. It provides transparency into the impact of employee benefit financing on the bank's total shareholders' equity.