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v3.25.4

Condensed Statements of Cash Flows - Parent Company Only (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Cash Flows from Operating Activities: |  |  |
Net income | $ 32,560 | $ 24,050 | $ 24,137
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |
Deferred income tax (benefits) | 352 | 2,982 | 447
Change in assets and liabilities: |  |  |
(Increase) decrease in other assets | 1,091 | (1,450) | (2,794)
Increase (decrease) in accrued expenses and other liabilities | (1,459) | 2,992 | (2,604)
Cash Flows from Financing Activities: |  |  |
Common stock cash dividends | (16,914) | (16,806) | (16,704)
Parent Company [Member] |  |  |
Cash Flows from Operating Activities: |  |  |
Net income | 32,560 | 24,050 | 24,137
Adjustments to reconcile net income to net cash provided by operating activities: |  |  |
Equity in net income of West Bank | (37,811) | (29,614) | (30,055)
Equity in net income of West Bancorporation Capital Trust I | (47) | (53) | (52)
Dividends received from West Bank | 28,200 | 27,000 | 25,200
Dividends received from West Bancorporation Capital Trust I | 47 | 53 | 52
Amortization | 262 | 262 | 262
Deferred income tax (benefits) | 0 | 0 | 1
Change in assets and liabilities: |  |  |
(Increase) decrease in other assets | 719 | (778) | 189
Increase (decrease) in accrued expenses and other liabilities | 10 | (76) | 4
Net cash provided by operating activities - Parent Company | 23,940 | 20,844 | 19,738
Cash Flows from Financing Activities: |  |  |
Principal payments on long-term debt | (5,000) | (5,000) | (3,750)
Common stock cash dividends | (16,914) | (16,806) | (16,704)
Net cash provided by (used in) financing activities - Parent Company | (21,914) | (21,806) | (20,454)
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect, Total | 2,026 | (962) | (716)
Cash: |  |  |
Beginning | 4,133 | 5,095 | 5,811
Ending | $ 6,159 | $ 4,133 | $ 5,095

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- Definition The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 15 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3 + Details
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