27. Segment and Related Information

The Company has two primary business units, PCC (banking and mortgage origination) and Securities Holdings (broker-dealer). Under GAAP, the Company’s business units are comprised of three reportable business segments organized primarily by the core products offered to the segments’ respective customers: banking, broker-dealer and mortgage origination. These segments reflect the manner in which operations are managed by the chief operating decision maker (“CODM”), the Company’s President and Chief Executive Officer. For each reportable business segment, the CODM primarily uses income (loss) before taxes to evaluate segment performance, develop strategy and allocate resources. The CODM also uses net revenues, comprised of net interest income and noninterest income, which provides comparability of financial performance trends for the reportable business segments.

The banking segment includes the operations of the Bank. The broker-dealer segment includes the operations of Securities Holdings, and the mortgage origination segment is composed of PrimeLending.

Corporate includes certain activities not allocated to specific business segments. These activities include holding company financing and investing activities, merchant banking investment opportunities and management and administrative services to support the overall operations of the Company.

Balance sheet amounts not discussed previously and the elimination of intersegment transactions are included in “All Other and Eliminations.” Transactions between segments consist primarily of borrowed funds and FDIC sweep investments. Interest is paid by the mortgage origination and broker-dealer segments for use of the warehouse lines of credit maintained by the banking segment and for a note payable maintained with the corporate segment, respectively. Additionally, the broker-dealer segment receives fee income for the FDIC sweep investments placed with the banking segment.

The following tables present certain information about reportable business segment revenues, operating results, goodwill and assets (in thousands).

Year Ended December 31, 2025

Banking

Broker-Dealer

Mortgage Origination

Corporate

All Other and Eliminations

Hilltop Consolidated

Interest income

$

635,754

$

152,282

$

53,718

$

11,186

$

(68,890)

$

784,050

Interest expense (1)

253,702

102,010

61,652

11,469

(85,489)

343,344

Net interest income (expense)

382,052

50,272

(7,934)

(283)

16,599

440,706

Noninterest income

46,058

450,754

310,876

51,137

(17,684)

841,141

Net revenue

$

428,110

$

501,026

$

302,942

$

50,854

$

(1,085)

$

1,281,847

Provision for (reversal of) credit losses

7,335

(24)

7,311

Non-variable compensation and benefits

131,414

142,070

108,498

41,593

423,575

Variable compensation (2)

169,845

126,747

10,470

307,062

Occupancy and equipment, net

37,680

18,469

18,188

7,923

(666)

81,594

Professional services

3,278

18,757

12,544

5,555

(133)

40,001

Other segment expense items (3)

55,229

84,322

54,486

7,548

(344)

201,241

$

227,601

$

433,463

$

320,463

$

73,089

$

(1,143)

$

1,053,473

Income (loss) before taxes

$

193,174

$

67,587

$

(17,521)

$

(22,235)

$

58

$

221,063

Year Ended December 31, 2024

Banking

Broker-Dealer

Mortgage Origination

Corporate

All Other and Eliminations

Hilltop Consolidated

Interest income

$

682,921

$

166,421

$

55,628

$

7,128

$

(75,709)

$

836,389

Interest expense (1)

310,375

117,479

72,495

19,966

(101,724)

418,591

Net interest income (expense)

372,546

48,942

(16,867)

(12,838)

26,015

417,798

Noninterest income

43,295

422,801

313,229

18,515

(26,884)

770,956

Net revenue

$

415,841

$

471,743

$

296,362

$

5,677

$

(869)

$

1,188,754

Provision for (reversal of) credit losses

992

(51)

941

Non-variable compensation and benefits

130,974

133,638

109,573

38,159

412,344

Variable compensation (2)

153,062

121,720

23

274,805

Occupancy and equipment, net

43,765

18,569

21,172

8,393

(666)

91,233

Professional services

8,122

15,897

15,209

5,247

(38)

44,437

Other segment expense items (3)

50,093

87,117

62,414

11,288

(175)

210,737

$

232,954

$

408,283

$

330,088

$

63,110

$

(879)

$

1,033,556

Income (loss) before taxes

$

181,895

$

63,511

$

(33,726)

$

(57,433)

$

10

$

154,257

Year Ended December 31, 2023

Banking

Broker-Dealer

Mortgage Origination

Corporate

All Other and Eliminations

Hilltop Consolidated

Interest income

$

685,727

$

166,934

$

55,559

$

7,098

$

(76,943)

$

838,375

Interest expense (1)

287,791

114,040

75,864

20,059

(126,226)

371,528

Net interest income (expense)

397,936

52,894

(20,305)

(12,961)

49,283

466,847

Noninterest income

45,830

403,538

316,840

12,887

(50,122)

728,973

Net revenue

$

443,766

$

456,432

$

296,535

$

(74)

$

(839)

$

1,195,820

Provision for (reversal of) credit losses

18,525

(133)

18,392

Non-variable compensation and benefits

123,345

121,411

132,142

37,451

414,349

Variable compensation (2)

144,984

118,977

263,961

Occupancy and equipment, net

36,473

18,781

26,837

7,900

(665)

89,326

Professional services

12,008

16,502

14,102

6,488

49,100

Other segment expense items (3)

54,408

81,346

67,227

8,792

(200)

211,573

$

226,234

$

383,024

$

359,285

$

60,631

$

(865)

$

1,028,309

Income (loss) before taxes

$

199,007

$

73,541

$

(62,750)

$

(60,705)

$

26

$

149,119

(1)Significant interest expenses for each reportable segment that are regularly provided to the CODM include:

Banking segment – primarily comprised of deposit interest expense.

Broker-dealer segment – primarily comprised of securities loaned and short-term borrowings interest expense.

Mortgage origination segment – primarily comprised of interest incurred on warehouse lines of credit held with the Bank.

(2)Variable compensation represents performance-based commissions and incentives.
(3)Other segment items for certain reportable segments that are regularly provided to the CODM include:  
  Broker-dealer – included brokerage fees expense and travel, meals and entertainment expense.  
  Mortgage origination segment – included mortgage origination and servicing expenses, unreimbursed loan closing costs and business

development expense.

Mortgage

  ​ ​ ​

  ​ ​ ​

  ​ ​ ​

All Other and

  ​ ​ ​

Hilltop

Banking

Broker-Dealer

Origination

Corporate

Eliminations

Consolidated

December 31, 2025

Goodwill

$

247,368

$

7,008

$

13,071

$

$

$

267,447

Total assets

$

12,743,756

$

2,929,088

$

1,091,437

$

2,370,468

$

(3,289,755)

$

15,844,994

December 31, 2024

Goodwill

$

247,368

$

7,008

$

13,071

$

$

$

267,447

Total assets

$

13,354,407

$

2,823,582

$

1,010,727

$

2,601,888

$

(3,522,475)

$

16,268,129

Historical Timeline

Fiscal YearFiled
2025Feb 13, 2026Showing above
2024Feb 14, 2025
2023Feb 14, 2024
2022Feb 17, 2023
2021Feb 15, 2022

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.