SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

Reconciliations of Reportable Segment Revenues and Measures of Profit or Loss

The following tables present the reconciliations of reportable segment revenues and measures of profit or loss and line item reconciliation to the Company’s consolidated financial statement totals.


						Unallocated Holding
						Company
		Equity Bank				Amounts				Eliminations				Total
Six Months Ended June 30, 2026
Interest and dividend income		$	215,737			$	111			$	—			$	215,848
Interest expense			64,665				3,647				—				68,312
Net interest income			151,072				(3,536	)			—				147,536
Provision (reversal) for credit losses			7,259				—				—				7,259
Net interest income after provision (reversal) for credit losses			143,813				(3,536	)			—				140,277
Non-interest income
Service charges and fees			4,907				—				—				4,907
Debit card income			6,508				—				—				6,508
Mortgage banking			937				—				—				937
Increase in value of bank-owned life insurance			3,021				—				—				3,021
Net gain (loss) from securities transactions			89				(1,410	)			—				(1,321	)
Other			4,244				50,161				(50,912	)	(a)		3,493
Total non-interest income			19,706				48,751				(50,912	)			17,545
Non-interest expense
Salaries and employee benefits			50,845				4				—				50,849
Net occupancy and equipment			9,388				25				—				9,413
Data processing			10,569				9				—				10,578
Professional fees			2,806				362				—				3,168
Advertising and business development			3,213				—				—				3,213
Telecommunications			1,294				—				—				1,294
FDIC insurance			1,930				—				—				1,930
Courier and postage			1,163				—				—				1,163
Free nationwide ATM cost			1,161				—				—				1,161
Amortization of core deposit intangibles			4,168				—				—				4,168
Loan expense			1,044				—				—				1,044
Other real estate owned			121				5				—				126
Merger expenses			4,456				1,402				—				5,858
Other			7,975				(86	)			—				7,889
Intersegment service charges			(750	)			750				—				—
Total non-interest expense			99,383				2,471				—				101,854
Income (loss) before income tax			64,136				42,744				(50,912	)			55,968
Provision (benefit) for income taxes			13,869				(1,306	)			—				12,563
Total segment profit/(loss)		$	50,267			$	44,050			$	(50,912	)		$	43,405

(a) Elimination of equity in earnings of subsidiary


						Unallocated Holding
						Company
		Equity Bank				Amounts				Eliminations				Total
Six Months Ended June 30, 2025
Interest and dividend income		$	148,752			$	119			$	—			$	148,871
Interest expense			45,039				3,738				—				48,777
Net interest income			103,713				(3,619	)			—				100,094
Provision (reversal) for credit losses			2,741				—				—				2,741
Net interest income after provision (reversal) for credit losses			100,972				(3,619	)			—				97,353
Non-interest income
Service charges and fees			4,241				—				—				4,241
Debit card income			5,556				—				—				5,556
Mortgage banking			318				—				—				318
Increase in value of bank-owned life insurance			4,914				—				—				4,914
Net gain (loss) from securities transactions			24				—				—				24
Other			3,866				35,875				(35,875	)	(a)		3,866
Total non-interest income			18,919				35,875				(35,875	)			18,919
Non-interest expense
Salaries and employee benefits			39,588				101				—				39,689
Net occupancy and equipment			7,157				—				—				7,157
Data processing			10,139				2				—				10,141
Professional fees			2,295				593				—				2,888
Advertising and business development			2,552				—				—				2,552
Telecommunications			1,175				—				—				1,175
FDIC insurance			1,094				—				—				1,094
Courier and postage			1,633				—				—				1,633
Free nationwide ATM cost			1,060				—				—				1,060
Amortization of core deposit intangibles			2,061				—				—				2,061
Loan expense			410				—				—				410
Other real estate owned			199				5				—				204
Loss on debt extinguishment			—				1,361				—				1,361
Merger expenses			200				221				—				421
Other			7,516				(311	)			—				7,205
Intersegment service charges			(750	)			750				—				—
Total non-interest expense			76,329				2,722				—				79,051
Income (loss) before income tax			43,562				29,534				(35,875	)			37,221
Provision (benefit) for income taxes			8,456				(1,540	)			—				6,916
Total segment profit/(loss)		$	35,106			$	31,074			$	(35,875	)		$	30,305

(a) Elimination of equity in earnings of subsidiary


						Unallocated Holding
						Company
		Equity Bank				Amounts				Eliminations				Total
Three Months Ended June 30, 2026
Interest and dividend income		$	107,761			$	63			$	—			$	107,824
Interest expense			32,122				1,830				—				33,952
Net interest income			75,639				(1,767	)			—				73,872
Provision (reversal) for credit losses			1,304				—				—				1,304
Net interest income after provision (reversal) for credit losses			74,335				(1,767	)			—				72,568
Non-interest income
Service charges and fees			2,414				—				—				2,414
Debit card income			3,391				—				—				3,391
Mortgage banking			589				—				—				589
Increase in value of bank-owned life insurance			1,623				—				—				1,623
Net gain (loss) from securities transactions			197				(1,410	)			—				(1,213	)
Other			2,008				29,649				(30,403	)	(a)		1,254
Total non-interest income			10,222				28,239				(30,403	)			8,058
Non-interest expense
Salaries and employee benefits			24,592				2				—				24,594
Net occupancy and equipment			4,624				—				—				4,624
Data processing			5,185				5				—				5,190
Professional fees			1,149				251				—				1,400
Advertising and business development			1,547				—				—				1,547
Telecommunications			604								—				604
FDIC insurance			1,165				—				—				1,165
Courier and postage			518				—				—				518
Free nationwide ATM cost			595				—				—				595
Amortization of core deposit intangibles			2,240				—				—				2,240
Loan expense			546				—				—				546
Other real estate owned			32				3				—				35
Merger expenses			104				29				—				133
Other			3,898				(204	)			—				3,694
Intersegment service charges			(375	)			375				—				—
Total non-interest expense			46,424				461				—				46,885
Income (loss) before income tax			38,133				26,011				(30,403	)			33,741
Provision (benefit) for income taxes			8,253				(951	)			—				7,302
Total segment profit/(loss)		$	29,880			$	26,962			$	(30,403	)		$	26,439

(a) Elimination of equity in earnings of subsidiary


						Unallocated Holding
						Company
		Equity Bank				Amounts				Eliminations				Total
Three Months Ended June 30, 2025
Interest and dividend income		$	74,129			$	58			$	—			$	74,187
Interest expense			22,517				1,868				—				24,385
Net interest income			51,612				(1,810	)			—				49,802
Provision (reversal) for credit losses			19				—				—				19
Net interest income after provision (reversal) for credit losses			51,593				(1,810	)			—				49,783
Non-interest income
Service charges and fees			2,177				—				—				2,177
Debit card income			3,052				—				—				3,052
Mortgage banking			212				—				—				212
Increase in value of bank-owned life insurance			1,321				—				—				1,321
Net gain (loss) from securities transactions			12				—				—				12
Other			1,815				18,831				(18,831	)	(a)		1,815
Total non-interest income			8,589				18,831				(18,831	)			8,589
Non-interest expense
Salaries and employee benefits			19,692				43				—				19,735
Net occupancy and equipment			3,482				—				—				3,482
Data processing			5,053				2				—				5,055
Professional fees			965				396				—				1,361
Advertising and business development			1,208				—				—				1,208
Telecommunications			588				—				—				588
FDIC insurance			464				—				—				464
Courier and postage			834				—				—				834
Free nationwide ATM cost			547				—				—				547
Amortization of core deposit intangibles			1,016				—				—				1,016
Loan expense			281				—				—				281
Other real estate owned			100				3				—				103
Loss on debt extinguishment			—				1,361				—				1,361
Merger expenses			134				221				—				355
Other			4,356				(745	)			—				3,611
Intersegment service charges			(375	)			375				—				—
Total non-interest expense			38,345				1,656				—				40,001
Income (loss) before income tax			21,837				15,365				(18,831	)			18,371
Provision (benefit) for income taxes			4,016				(909	)			—				3,107
Total segment profit/(loss)		$	17,821			$	16,274			$	(18,831	)		$	15,264

(a) Elimination of equity in earnings of subsidiary


		For the Six Months Ended June 30,
		2026												2025
		Equity Bank				Administrative Adjustments				Total				Equity Bank				Administrative Adjustments				Total
Depreciation		$	3,538			$	124			$	3,662			$	2,898			$	90			$	2,988
Amortization of operating lease right-of-use-asset			684				—				684				248				—				248
Amortization of cloud computing implementation costs			19				—				19				41				—				41
Amortization of intangible assets			4,318				—				4,318				2,289				—				2,289
Purchase of long lived assets			7,573				—				7,573				4,006				—				4,006
Provision (benefit) for income taxes			13,869				(1,306	)			12,563				8,456				(1,540	)			6,916

		For the Three Months Ended June 30,
		2026												2025
		Equity Bank				Administrative Adjustments				Total				Equity Bank				Administrative Adjustments				Total
Depreciation		$	1,964			$	61			$	2,025			$	1,464			$	45			$	1,509
Amortization of operating lease right-of-use-asset			345				—				345				121				—				121
Amortization of cloud computing implementation costs			1				—				1				20				—				20
Amortization of intangible assets			2,262				—				2,262				1,145				—				1,145
Purchase of long lived assets			3,777				—				3,777				2,542				—				2,542
Provision (benefit) for income taxes			8,253				(951	)			7,302				4,016				(909	)			3,107

Schedule of Segment Assets


		June 30,				December 31,
		2026				2025
Assets
Total assets for reportable segments		$	7,709,388			$	6,322,637
Holding company administrative adjustments			943,161				848,320
Elimination of bank cash and equity in earnings of subsidiaries			(22,366	)			(40,544	)
Elimination of investment in subsidiaries			(904,562	)			(757,241	)
Consolidated total assets		$	7,725,621			$	6,373,172