XML 52 R35.htm IDEA: XBRL DOCUMENT
v3.25.4

Acquisitions (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Business Combination [Abstract] |
Business Combination, Recognized Asset Acquired and Liability Assumed [Table Text Block] | 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.

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of asset acquired and liability assumed in business combination and recognized at acquisition date. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration