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Operating Segments
 3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Operating Segments Operating Segments
We are managed under a matrix organizational structure whereby our two primary operating segments, Banking and Frost Wealth Advisors, overlap a regional reporting structure. The regions are primarily based upon geographic location and include Austin, Dallas, Fort Worth, Gulf Coast (which includes Corpus Christi and the Rio Grande Valley), Houston, Permian Basin, San Antonio and Statewide. We are primarily managed based on the line of business structure. In that regard, all regions have the same lines of business, which have the same product and service offerings, have similar types and classes of customers and utilize similar service delivery methods. Pricing guidelines for products and services are the same across all regions. The regional reporting structure is primarily a means to scale the lines of business to provide a local, community focus for customer relations and business development. See our 2024 Form 10-K for additional information about our operating segments and related accounting policies.
Our chief executive officer is our chief operating decision maker. We use a match-funded transfer pricing process to allocate costs, capital and resources to each operating segment. The process helps us to (i) identify the cost or opportunity value of funds within each business segment, (ii) measure the profitability of a particular business segment by relating appropriate costs to revenues, (iii) evaluate each business segment in a manner consistent with its economic impact on consolidated earnings, and (iv) enhance asset and liability pricing decisions. Our chief executive officer reviews actual net income versus budgeted net income to assess segment performance on a monthly basis and to make decisions about allocating capital and personnel to the segments. Financial results by operating segment, including significant expense categories provided to the chief operating decision maker, are detailed below.
BankingFrost
Wealth
Advisors		Non-BanksConsolidated
Three months ended:
March 31, 2025
Interest income$583,241 $1,876 $— $585,117 
Interest expense165,700 89 3,108 168,897 
Net interest income (expense)417,541 1,787 (3,108)416,220 
Credit loss expense13,070 — — 13,070 
Net interest income after credit loss expense404,471 1,787 (3,108)403,150 
Non-interest income:
Trust and investment management fees— 43,544 (613)42,931 
Service charges on deposit accounts28,618 3 — 28,621 
Insurance commissions and fees21,019 — — 21,019 
Interchange and card transaction fees5,402 — — 5,402 
Other charges, commissions and fees7,406 6,180 — 13,586 
Net gain (loss) on securities transactions(14)— — (14)
Other11,385 1,023 58 12,466 
Total non-interest income73,816 50,750 (555)124,011 
Non-interest expense:
Salaries and wages141,092 19,369 396 160,857 
Employee benefits37,338 4,794 25 42,157 
Net occupancy29,736 3,541 — 33,277 
Technology, furniture and equipment38,557 1,508 53 40,118 
Deposit insurance7,171 13 — 7,184 
Other50,828 12,640 1,005 64,473 
Total non-interest expense304,722 41,865 1,479 348,066 
Income (loss) before income taxes173,565 10,672 (5,142)179,095 
Income tax expense (benefit)27,526 2,241 (1,594)28,173 
Net income (loss)146,039 8,431 (3,548)150,922 
Preferred stock dividends— — 1,669 1,669 
Net income (loss) available to common shareholders$146,039 $8,431 $(5,217)$149,253 
Revenues from (expenses to) external customers$491,357 $52,537 $(3,663)$540,231 
Average assets (in millions)$50,846 $70 $9 $50,925 
BankingFrost
Wealth
Advisors		Non-BanksConsolidated
Three months ended:
March 31, 2024
Interest income$583,729 $1,771 $— $585,500 
Interest expense191,924 102 3,423 195,449 
Net interest income (expense)391,805 1,669 (3,423)390,051 
Credit loss expense13,650 — — 13,650 
Net interest income after credit loss expense378,155 1,669 (3,423)376,401 
Non-interest income:
Trust and investment management fees— 39,581 (496)39,085 
Service charges on deposit accounts24,792 3 — 24,795 
Insurance commissions and fees18,296 — — 18,296 
Interchange and card transaction fees4,474 — — 4,474 
Other charges, commissions and fees7,125 4,935 — 12,060 
Net gain (loss) on securities transactions— — — — 
Other11,693 907 67 12,667 
Total non-interest income66,380 45,426 (429)111,377 
Non-interest expense:
Salaries and wages130,032 17,562 406 148,000 
Employee benefits31,874 4,070 26 35,970 
Net occupancy28,136 3,642 — 31,778 
Technology, furniture and equipment33,515 1,432 48 34,995 
Deposit insurance14,713 11 — 14,724 
Other48,560 11,256 934 60,750 
Total non-interest expense286,830 37,973 1,414 326,217 
Income (loss) before income taxes157,705 9,122 (5,266)161,561 
Income tax expense (benefit)25,635 1,916 (1,680)25,871 
Net income (loss)132,070 7,206 (3,586)135,690 
Preferred stock dividends— — 1,669 1,669 
Net income (loss) available to common shareholders$132,070 $7,206 $(5,255)$134,021 
Revenues from (expenses to) external customers$458,185 $47,095 $(3,852)$501,428 
Average assets (in millions)$49,251 $64 $9 $49,324