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Parent Company Only Condensed Financial Statements | 12 Months Ended
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Dec. 31, 2017
Condensed Financial Information Of Parent Company Only Disclosure [Abstract] |
Parent Company Only Condensed Financial Statements | Note 23—Parent Company Only Condensed Financial Statements The following represents the condensed financial statements of Byline Bancorp, Inc., the Parent Company: Statements of Financial Condition Parent Company Only
|  | As of December 31, |
|  | 2017 |  |  | 2016 |
ASSETS |  |  |  |  |  |  |  |
Cash |  |  | 39,626 |  |  |  | 9,965 |
Investment in banking subsidiary |  |  | 445,786 |  |  |  | 419,801 |
Other assets |  |  | 1,236 |  |  |  | 2,755 |
Total assets |  | $ | 486,648 |  |  | $ | 432,521 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |
Line of credit |  |  | — |  |  |  | 20,650 |
Junior subordinated debentures issued to capital trusts, net |  |  | 27,647 |  |  |  | 26,926 |
Accrued expenses and other liabilities |  |  | 423 |  |  |  | 2,287 |
Stockholders' equity |  |  | 458,578 |  |  |  | 382,658 |
Total liabilities and stockholders' equity |  | $ | 486,648 |  |  | $ | 432,521 |
Note 23—Parent Company Only Condensed Financial Statements (continued) Statements of Operations Parent Company Only
|  | Years ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
INCOME |  |  |  |  |  |  |  |  |  |  |  |
Dividends from subsidiary |  | $ | 2,800 |  |  | $ | - |  |  | $ | - |
Other noninterest income |  |  | 9 |  |  |  | 57 |  |  |  | - |
Total Income |  |  | 2,809 |  |  |  | 57 |  |  |  | — |
EXPENSES |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | 2,782 |  |  |  | 2,460 |  |  |  | 2,295 |
Other noninterest expense |  |  | 1,804 |  |  |  | 381 |  |  |  | 312 |
Total Expenses |  |  | 4,586 |  |  |  | 2,841 |  |  |  | 2,607 |
Loss before provision for income taxes and equity in undistributed income (loss) of subsidiary |  |  | (1,777 | ) |  |  | (2,784 | ) |  |  | (2,607 | )
Provision (benefit) for income taxes |  |  | (1,166 | ) |  |  | 204 |  |  |  | 8 |
Loss before equity in undistributed income (loss) of subsidiary |  |  | (611 | ) |  |  | (2,988 | ) |  |  | (2,615 | )
Equity in undistributed income (loss) of subsidiary |  |  | 22,306 |  |  |  | 69,717 |  |  |  | (12,359 | )
Net income (loss) |  | $ | 21,695 |  |  | $ | 66,729 |  |  | $ | (14,974 | )
Statements of Cash Flows Parent Company Only
|  | Years ended December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | 21,695 |  |  | $ | 66,729 |  |  | $ | (14,974 | )
Adjustments to reconcile net income (loss) to net cash from operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Equity in undistributed income (loss) of subsidiary |  |  | (22,306 | ) |  |  | (69,717 | ) |  |  | 12,359 |
Stock-based compensation expense |  |  | 1,497 |  |  |  | 899 |  |  |  | 1,045 |
Exercise of share-based awards |  |  | — |  |  |  | 40 |  |  |  | — |
Accretion of junior subordinated debentures discount |  |  | 721 |  |  |  | 876 |  |  |  | 944 |
Changes in other assets and other liabilities |  |  | (2,893 | ) |  |  | 16 |  |  |  | (5,546 | )
Net cash used in operating activities |  |  | (1,286 | ) |  |  | (1,157 | ) |  |  | (6,172 | )
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |
Investments in and advances from subsidiary |  |  | — |  |  |  | (32,019 | ) |  |  | — |
Net cash paid in acquisition of business |  |  | — |  |  |  | (36,586 | ) |  |  | — |
Net cash used in investing activities |  |  | — |  |  |  | (68,605 | ) |  |  | — |
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |  |  |  |  |  |  |  |  |
Proceeds from revolving line of credit |  |  | — |  |  |  | 30,000 |  |  |  | — |
Repayments of revolving line of credit |  |  | (20,650 | ) |  |  | (9,350 | ) |  |  | — |
Dividends paid on preferred stock |  |  | (11,277 | ) |  |  | — |  |  |  | — |
Cash paid in lieu of fractional shares |  |  | (2 | ) |  |  | — |  |  |  | — |
Proceeds from issuance of common stock, net |  |  | 76,829 |  |  |  | 49,592 |  |  |  | — |
Proceeds from issuance of preferred stock |  |  | 1,050 |  |  |  | 9,388 |  |  |  |  |
Repurchase of preferred stock |  |  | (15,003 | ) |  |  | — |  |  |  | — |
Net cash provided by financing activities |  |  | 30,947 |  |  |  | 79,630 |  |  |  | — |
NET CHANGE IN CASH AND CASH EQUIVALENTS |  |  | 29,661 |  |  |  | 9,868 |  |  |  | (6,172 | )
CASH AND CASH EQUIVALENTS, beginning of period |  |  | 9,965 |  |  |  | 97 |  |  |  | 6,269 |
CASH AND CASH EQUIVALENTS, end of period |  | $ | 39,626 |  |  | $ | 9,965 |  |  | $ | 97 |

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- Definition The entire disclosure for condensed financial information, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.7-05(c)(Schedule II)) -URI http://asc.fasb.org/extlink&oid=6879921&loc=d3e569147-122900 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=96868048&loc=d3e5283-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 2 -Subparagraph (SX 210.9-06) -URI http://asc.fasb.org/extlink&oid=6882215&loc=d3e537971-122884 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 10 -Section S99 -Paragraph 6 -Subparagraph (SX 210.5-04(c)(Schedule I)) -URI http://asc.fasb.org/extlink&oid=27047687&loc=d3e5864-122674 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24072-122690 + Details
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