v3.26.1
STOCKHOLDERS' EQUITY (Tables)
 6 Months Ended
Jun. 30, 2026
Equity [Abstract]  
Summary of Shares Issued and Held in Treasury or Outstanding

The following table presents shares that were issued, held in treasury or were outstanding at June 30, 2026, and December 31, 2025.

 

 

June 30,
2026

 

 

December 31,
2025

 

Class A common stock – issued

 

 

27,038,988

 

 

 

24,688,892

 

Class A common stock – held in treasury

 

 

(6,460,949

)

 

 

(5,735,107

)

Class A common stock – outstanding

 

 

20,578,039

 

 

 

18,953,785

 

Class B common stock – issued

 

 

234,903

 

 

 

234,903

 

Class B common stock – held in treasury

 

 

(234,903

)

 

 

(234,903

)

Class B common stock – outstanding

 

 

—

 

 

 

—

 

 
Summary of Offering Periods and Costs

In 2019, the Company’s Board of Directors adopted the Equity Bancshares, Inc. 2019 Employee Stock Purchase Plan (“ESPP”). The ESPP enables eligible employees to purchase the Company’s common stock at a price per share equal to 85% of the lower of the fair market value of the common stock at the beginning or end of each offering period. ESPP compensation expense of $45 and $89 was recorded for the three and six months ended June 30, 2026. ESPP compensation expense of $44 and $85 was recorded for the three and six months ended June 30, 2025. The following table presents the offering periods and costs associated with this program during the reporting period.

Offering Period

 

Shares Purchased

 

 

Cost Per Share

 

 

Compensation Expense

 

August 15, 2024 to February 14, 2025

 

 

13,921

 

 

 

32.05

 

 

 

79

 

February 15, 2025 to August 14, 2025

 

 

12,940

 

 

 

33.69

 

 

 

77

 
Components of Accumulated Other Comprehensive Income

Components of accumulated other comprehensive income as of June 30, 2026, and December 31, 2025, are listed below.

 

 

Available-for-
Sale
Securities

 

 

Cash Flow Hedges

 

 

Accumulated
Other
Comprehensive
Income (Loss)

 

June 30, 2026

 

 

 

 

 

 

 

 

 

Net unrealized or unamortized gains (losses)

 

$

(6,262

)

 

$

1,220

 

 

$

(5,042

)

Tax effect

 

 

1,494

 

 

 

(272

)

 

 

1,222

 

 

 

$

(4,768

)

 

$

948

 

 

$

(3,820

)

December 31, 2025

 

 

 

 

 

 

 

 

 

Net unrealized or unamortized gains (losses)

 

$

8,098

 

 

$

1,220

 

 

$

9,318

 

Tax effect

 

 

(1,996

)

 

 

(290

)

 

 

(2,286

)

 

 

$

6,102

 

 

$

930

 

 

$

7,032