S&T BANCORP INC Revenue Disclosure
| Years ended December 31, | ||||||||||||||||||||
| (dollars in thousands) | 2025 | 2024 | 2023 | |||||||||||||||||
Revenue Streams(1) | Point of Revenue Recognition | |||||||||||||||||||
| Service charges on deposit accounts | Over a period of time | $ | 1,637 | $ | 1,667 | $ | 1,659 | |||||||||||||
| At a point in time | 14,796 | 14,606 | 14,534 | |||||||||||||||||
| $ | 16,433 | $ | 16,273 | $ | 16,193 | |||||||||||||||
| Debit and credit card | Over a period of time | $ | 1,520 | $ | 1,461 | $ | 1,288 | |||||||||||||
| At a point in time | 16,783 | 16,802 | 16,960 | |||||||||||||||||
| $ | 18,303 | $ | 18,263 | $ | 18,248 | |||||||||||||||
| Wealth management | Over a period of time | $ | 5,226 | $ | 6,550 | $ | 7,969 | |||||||||||||
| At a point in time | 7,221 | 5,709 | 4,217 | |||||||||||||||||
| $ | 12,447 | $ | 12,259 | $ | 12,186 | |||||||||||||||
Other fee revenue(2) | At a point in time | $ | 1,170 | $ | 1,324 | $ | 1,310 | |||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 27, 2026 | Showing above |
| 2024 | Mar 3, 2025 | |
| 2023 | Feb 27, 2024 | |
| 2022 | Feb 24, 2023 | |
| 2021 | Feb 28, 2022 | |
| 2020 | Mar 1, 2021 | |
| 2019 | Mar 2, 2020 | |
| 2018 | Feb 21, 2019 | |
| 2016 | Feb 24, 2017 | |
About Revenue Disclosures
Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.
Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.