Business First Bancshares, Inc. Goodwill & Intangibles Disclosure
| (Dollars in thousands) | 2025 | 2024 | |||||||||
| Gross Carrying Amount | $ | 28,690 | $ | 21,050 | |||||||
| Adjustment for Sale of Branch | (122) | — | |||||||||
| Acquired in Oakwood Acquisition | — | 7,640 | |||||||||
| Less: Accumulated Amortization | (14,071) | (11,438) | |||||||||
| Net Carrying Amount | $ | 14,497 | $ | 17,252 | |||||||
| December 31, | (Dollars in thousands) | ||||
| 2026 | $ | 2,556 | |||
| 2027 | 2,556 | ||||
| 2028 | 2,278 | ||||
| 2029 | 1,971 | ||||
| 2030 | 1,711 | ||||
| Thereafter | 3,425 | ||||
| Total Core Deposit and Customer Intangible | $ | 14,497 | |||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 26, 2026 | Showing above |
| 2024 | Mar 7, 2025 | |
| 2023 | Mar 1, 2024 | |
| 2022 | Mar 2, 2023 | |
| 2021 | Mar 1, 2022 | |
| 2020 | Mar 5, 2021 | |
| 2018 | Mar 22, 2019 | |
| 2017 | Mar 21, 2018 | |
| 2016 | Mar 20, 2017 | |
About Goodwill & Intangibles Disclosures
Goodwill and intangible asset disclosures reveal the premium paid in acquisitions and how management assesses whether that premium retains its value. Since goodwill is no longer amortized under US GAAP, the annual impairment test is the only mechanism that adjusts carrying values downward — making the assumptions behind that test critically important for investors.
Key signals: a history of goodwill impairments suggests management consistently overpays for acquisitions. Watch the gap between reporting unit fair value and carrying amount — when fair value exceeds carrying amount by less than 10-20%, a small decline in business performance could trigger a write-down. For finite-lived intangibles, examine useful life assumptions across customer relationships, technology, and trade names; aggressive estimates inflate near-term earnings. Compare total intangibles-to-total-assets ratios against peers to assess acquisition dependency. Rising goodwill as a percentage of equity can signal balance sheet fragility.