XML 55 R44.htm IDEA: XBRL DOCUMENT v3.25.0.1

Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

Summary of Activity Under RSU Plan

The following table is a summary of the activity under the Company's RSU plan.

						Wgtd. Avg.
		Restricted				Grant Date
		Stock Units				Fair Value
Year Ended December 31, 2024
Nonvested at December 31, 2023			32,075			$	87.23
Granted			12,250				97.71
Forfeited			(1,500	)			83.61
Nonvested at December 31, 2024			42,825				90.35
Year Ended December 31, 2023
Nonvested at December 31, 2022			—
Granted			32,075			$	87.23
Nonvested at December 31, 2023			32,075				87.23

Summary of Accumulated Stock Units

A summary of the accumulated stock units is as follows:

		December 31,
		2024				2023
Accumulated stock units			120,984				119,575
Average price		$	44.70			$	40.03

Summary of Activity Under Stock Option Plan

The following table is a summary of the activity under both the Employee Plan and the Non-Employee Directors’ Plan:

										Wgtd. Avg.
						Wgtd. Avg.				Remaining		Aggregate
						Exercise				Contractual		Intrinsic
		Options				Price				Term		Value
		(Dollars in thousands, except option data)
Year Ended December 31, 2024
Outstanding at December 31, 2023			1,241,391			$	53.12
Options exercised			(276,470	)			32.60
Options canceled, forfeited, or expired			(17,000	)			91.32
Outstanding at December 31, 2024			947,921				58.42			9.70Yrs		$	55,700
Exercisable at December 31, 2024			361,921				42.20			6.98Yrs		$	27,136
Year Ended December 31, 2023
Outstanding at December 31, 2022			1,310,290			$	52.51
Options exercised			(60,024	)			34.83
Options canceled, forfeited, or expired			(8,875	)			86.42
Outstanding at December 31, 2023			1,241,391				53.12			9.70Yrs		$	54,882
Exercisable at December 31, 2023			524,016				34.53			6.39Yrs		$	32,908

Options Exercised Under Stock Option Plan

The following table has additional information regarding options exercised under both the Employee Plan and the Non-Employee Directors’ Plan:

		Year Ended December 31,
		2024				2023				2022
		(Dollars in thousands)
Total intrinsic value of options exercised		$	20,373			$	3,055			$	14,837
Cash received from options exercised			9,013				2,090				6,776
Tax benefit realized from options exercised			4,497				734				3,567

Stock-based Employee Compensation Expense

The components of stock-based compensation expense for all share-based compensation plans and related tax benefits are as follows:

		Year Ended December 31,
		2024				2023				2022
		(Dollars in thousands)
Stock-based compensation expense		$	3,452			$	2,999			$	1,941
Tax benefit			830				721				467
Stock-based compensation expense, net of tax		$	2,622			$	2,278			$	1,474

Unearned Stock-based Compensation Expense

		December 31, 2024
		(Dollars in thousands)
Unearned stock-based compensation expense for unvested stock options		$	7,462
Unearned stock-based compensation expense for unvested RSU's			3,193

X

- Definition

Summary of accumulated stock under board fees deferred plan.

+ References

No definition available.

+ Details

Name:	banf_SummaryOfAccumulatedStockUnderBoardFeesDeferredPlanTableTextBlock
Namespace Prefix:	banf_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in outstanding nonvested restricted stock units.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfNonvestedRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the total intrinsic value of options exercised (or share units converted), share-based liabilities paid, and the total fair value of shares vested during the year.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (d)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantDateIntrinsicValueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-SubTopic 10
-Topic 718
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of cost not yet recognized and weighted-average period over which cost is expected to be recognized for nonvested award under share-based payment arrangement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 718
-SubTopic 10
-Subparagraph (i)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedCompensationCostNonvestedAwardsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration