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Acquisitions | 12 Months Ended
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Dec. 31, 2025
Business Combination [Abstract] |
Acquisitions | ACQUISITIONS On October 10, 2025 (the “Acquisition Date”), the Company completed its previously announced Branch Acquisition pursuant to a purchase and assumption agreement dated April 28, 2025 (the “Purchase Agreement”) with First Interstate Bank (“First Interstate”). The Bank acquired certain deposits and loans, owned and leased branch locations, and fixed and other assets associated with the 12 former First Interstate branches (the “Branches”). The transaction added ten branches in Arizona and two branches in Kansas City, and expands the Company’s presence in those markets. The Branch Acquisition has been accounted for as a business combination using the acquisition method of accounting which requires the consideration exchanged, assets acquired and liabilities assumed to be recognized at fair value as of the Acquisition Date. Fair values are considered preliminary until final fair values are determined, or the measurement period has passed, which is no later than one year from the Acquisition Date. Goodwill arising from the Branch Acquisition consists largely of the synergies and economies of scale expected from combining the operations of the Branches into Enterprise. The Company expects $52 million of goodwill to be deductible for income tax purposes. The following table presents a summary of the assets acquired and liabilities assumed:
($ in thousands) | As Recorded by First Interstate |  | Adjustments |  | As Recorded by EFSC
Assets acquired: |  |  |  |  |
Cash and due from banks | $ | 2,235 |  |  | $ | — |  |  | $ | 2,235 |
Loans | 297,423 |  |  | (6,410) |  |  | 291,013 |
ACL on loans | — |  |  | (3,298) |  |  | (3,298) |
Total loans, net | 297,423 |  |  | (9,708) |  | (a) | 287,715 |
Fixed assets, net | 8,623 |  |  | 160 |  |  | 8,783 |
Intangible assets, net | — |  |  | 16,414 |  | (b) | 16,414 |
Other assets | 4,020 |  |  | 333 |  | (c) | 4,353 |
Total assets acquired | $ | 312,301 |  |  | $ | 7,199 |  |  | $ | 319,500 |
Liabilities assumed: |  |  |  |  |
Deposits | $ | 641,581 |  |  | $ | 137 |  | (d) | $ | 641,718 |
Other liabilities | 4,387 |  |  | — |  |  | 4,387 |
Total liabilities assumed | $ | 645,968 |  |  | $ | 137 |  |  | $ | 646,105 |
Net assets acquired | $ | (333,667) |  |  | $ | 7,062 |  |  | $ | (326,605) |
Total consideration received |  |  |  |  | $ | (274,801) |
Goodwill |  |  |  |  | $ | 51,804 |
(a)Loan fair value adjustments include: i.$6,410 Loan interest rate mark ii. $3,298 Loan credit mark iii.$9,708 Total loan adjustment (b)Represents a new core deposit intangible of $15.9 million to be amortized using the sum of the years digits method over a useful life of 10 years, and client-related wealth intangible of $0.5 million to be amortized straight line over a useful life of 10 years. (c)Represents the tax effects of the deductible acquisition-related costs using a tax rate of approximately 25%. (d)Represents time deposits fair value adjustment.

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- Definition The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205-20/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/805/tableOfContent + Details
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