(23) SEGMENT INFORMATION

The Company, along with its chief operating decision maker (CODM), which is BancFirst Corporation's Chief Executive Officer, evaluates its performance with an internal profitability measurement system that measures the profitability of its business units on a pre-tax basis. The financial information for each business unit is presented on the basis used internally by management and the CODM to evaluate performance and allocate resources. The Company utilizes a transfer pricing system to allocate the benefit or cost of funds provided or used by the various business units. Certain services provided by the support group to other business units, such as item processing, are allocated at rates approximating the cost of providing the services. Eliminations are adjustments to consolidate the business units. Capital expenditures are generally charged to the business unit using the asset.

The seven principal business units are BancFirst metropolitan banks, BancFirst community banks, Pegasus, Worthington, ABOK, other financial services and executive, operations, support and eliminations. BancFirst metropolitan banks, BancFirst community banks, Pegasus, Worthington and ABOK offer traditional banking products such as commercial and retail lending and a full line of deposit accounts. BancFirst metropolitan banks consist of banking locations in the metropolitan Oklahoma City and Tulsa areas. BancFirst community banks and ABOK consist of banking locations in communities in Oklahoma outside the Oklahoma City and Tulsa metropolitan areas. Pegasus consists of banking locations in the Dallas metropolitan area. Worthington consists of banking locations in Arlington, Fort Worth and Denton Texas. Other financial services are specialty product business units including guaranteed small business lending, residential mortgage lending, trust services, securities brokerage, electronic banking and insurance. The executive, operations, support and eliminations group represents executive management, operational support, corporate functions that are not allocated to the other business units and elimination adjustments to consolidate the business units.

 

The results of operations and selected financial information for the seven business units are as follows:

 

 

 

BancFirst Metropolitan
Banks

 

 

BancFirst Community
Banks

 

 

Pegasus

 

 

Worthington

 

 

ABOK

 

 

Other
Financial
Services

 

 

Executive,
Operations, Support and Eliminations

 

 

Consolidated

 

 

 

(Dollars in thousands)

 

December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

$

199,106

 

 

$

436,916

 

 

$

83,840

 

 

$

35,925

 

 

$

3,072

 

 

$

9,971

 

 

$

(8,576

)

 

$

760,254

 

Interest expense

 

 

79,872

 

 

 

159,682

 

 

 

31,452

 

 

 

11,349

 

 

 

994

 

 

 

3,921

 

 

 

(17,503

)

 

 

269,767

 

Provision for/(benefit
   from) credit losses

 

 

82

 

 

 

2,967

 

 

 

1,136

 

 

 

462

 

 

 

(311

)

 

 

316

 

 

 

1,018

 

 

 

5,670

 

Noninterest income

 

 

25,169

 

 

 

72,766

 

 

 

2,146

 

 

 

629

 

 

 

105

 

 

 

63,493

 

 

 

35,833

 

 

 

200,141

 

Depreciation and
   amortization

 

 

1,801

 

 

 

10,463

 

 

 

526

 

 

 

642

 

 

 

207

 

 

 

550

 

 

 

8,353

 

 

 

22,542

 

Other noninterest expense

 

 

48,571

 

 

 

145,310

 

 

 

23,093

 

 

 

14,994

 

 

 

1,386

 

 

 

45,596

 

 

 

78,348

 

 

 

357,298

 

Income before taxes

 

$

93,949

 

 

$

191,260

 

 

$

29,779

 

 

$

9,107

 

 

$

901

 

 

$

23,081

 

 

$

(42,959

)

 

$

305,118

 

Loans held for investment

 

$

2,499,703

 

 

$

4,237,764

 

 

$

947,495

 

 

$

488,891

 

 

$

243,087

 

 

$

104,934

 

 

$

10,979

 

 

$

8,532,853

 

Total assets

 

$

3,588,668

 

 

$

8,179,183

 

 

$

1,609,772

 

 

$

643,555

 

 

$

394,361

 

 

$

95,146

 

 

$

328,208

 

 

$

14,838,893

 

Total deposits

 

$

3,035,549

 

 

$

7,544,595

 

 

$

1,358,609

 

 

$

550,008

 

 

$

329,494

 

 

$

 

 

$

(147,862

)

 

$

12,670,393

 

Capital expenditures

 

$

7,023

 

 

$

16,162

 

 

$

1,656

 

 

$

143

 

 

$

 

 

$

1,286

 

 

$

22,041

 

 

$

48,311

 

December 31, 2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

$

211,451

 

 

$

414,594

 

 

$

80,540

 

 

$

32,237

 

 

$

 

 

$

9,780

 

 

$

(24,463

)

 

$

724,139

 

Interest expense

 

 

94,400

 

 

 

164,974

 

 

 

32,473

 

 

 

13,466

 

 

 

 

 

 

4,845

 

 

 

(32,893

)

 

 

277,265

 

Provision for/(benefit
   from) credit losses

 

 

(620

)

 

 

4,300

 

 

 

3,690

 

 

 

286

 

 

 

 

 

 

344

 

 

 

1,004

 

 

 

9,004

 

Noninterest income

 

 

22,278

 

 

 

68,349

 

 

 

1,481

 

 

 

961

 

 

 

 

 

 

59,804

 

 

 

31,702

 

 

 

184,575

 

Depreciation and
   amortization

 

 

1,701

 

 

 

10,324

 

 

 

631

 

 

 

646

 

 

 

 

 

 

490

 

 

 

7,889

 

 

 

21,681

 

Other noninterest expense

 

 

44,692

 

 

 

135,215

 

 

 

21,676

 

 

 

14,561

 

 

 

 

 

 

41,396

 

 

 

67,943

 

 

 

325,483

 

Income before taxes

 

$

93,556

 

 

$

168,130

 

 

$

23,551

 

 

$

4,239

 

 

$

 

 

$

22,509

 

 

$

(36,704

)

 

$

275,281

 

Loans held for investment

 

$

2,436,878

 

 

$

4,069,972

 

 

$

886,760

 

 

$

453,584

 

 

$

 

 

$

94,432

 

 

$

83,484

 

 

$

8,025,110

 

Total assets

 

$

3,540,092

 

 

$

7,810,502

 

 

$

1,417,873

 

 

$

644,928

 

 

$

 

 

$

135,783

 

 

$

5,136

 

 

$

13,554,314

 

Total deposits

 

$

2,841,106

 

 

$

7,197,541

 

 

$

1,203,172

 

 

$

558,641

 

 

$

 

 

$

(14,547

)

 

$

(67,367

)

 

$

11,718,546

 

Capital expenditures

 

$

5,353

 

 

$

11,852

 

 

$

397

 

 

$

4,889

 

 

$

 

 

$

4,355

 

 

$

9,806

 

 

$

36,652

 

December 31, 2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

$

196,270

 

 

$

342,528

 

 

$

74,932

 

 

$

25,374

 

 

$

 

 

$

8,954

 

 

$

(24,122

)

 

$

623,936

 

Interest expense

 

 

76,044

 

 

 

113,332

 

 

 

23,655

 

 

 

7,979

 

 

 

 

 

 

4,790

 

 

 

(26,320

)

 

 

199,480

 

Provision for/(benefit
   from) credit losses

 

 

4,836

 

 

 

2,331

 

 

 

(328

)

 

 

564

 

 

 

 

 

 

79

 

 

 

(24

)

 

 

7,458

 

Noninterest income

 

 

24,793

 

 

 

70,824

 

 

 

1,646

 

 

 

1,170

 

 

 

 

 

 

52,711

 

 

 

34,264

 

 

 

185,408

 

Depreciation and
   amortization

 

 

2,347

 

 

 

10,514

 

 

 

804

 

 

 

496

 

 

 

 

 

 

481

 

 

 

7,547

 

 

 

22,189

 

Other noninterest expense

 

 

46,329

 

 

 

123,554

 

 

 

20,084

 

 

 

13,636

 

 

 

 

 

 

37,495

 

 

 

69,171

 

 

 

310,269

 

Income before taxes

 

$

91,507

 

 

$

163,621

 

 

$

32,363

 

 

$

3,869

 

 

$

 

 

$

18,820

 

 

$

(40,232

)

 

$

269,948

 

Loans held for investment

 

$

2,495,337

 

 

$

3,756,022

 

 

$

803,290

 

 

$

418,719

 

 

$

 

 

$

103,441

 

 

$

79,836

 

 

$

7,656,645

 

Total assets

 

$

3,598,888

 

 

$

7,012,905

 

 

$

1,280,618

 

 

$

600,364

 

 

$

 

 

$

121,601

 

 

$

(242,334

)

 

$

12,372,042

 

Total deposits

 

$

2,741,628

 

 

$

6,435,161

 

 

$

1,084,077

 

 

$

499,462

 

 

$

 

 

$

(26,781

)

 

$

(33,425

)

 

$

10,700,122

 

Capital expenditures

 

$

2,752

 

 

$

5,156

 

 

$

528

 

 

$

5,497

 

 

$

 

 

$

108

 

 

$

8,463

 

 

$

22,504

 

 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 28, 2025
2023Feb 27, 2024
2022Feb 24, 2023
2021Feb 25, 2022
2020Feb 26, 2021
2019Feb 28, 2020
2017Mar 1, 2018
2016Mar 7, 2017
2015Mar 11, 2016

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.