Skip to content
Summer 2026 · 26% off every plan with SUMMER26 See pricing
Optionomics
FIBK · 10-Q filed August 3, 2026

FIBK earnings analysis

What we found in FIBK's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

First Interstate reported Q2 2026 revenue of $263.9 million and diluted EPS of $0.87, versus $248.3 million and $0.69 in Q2 2025. Earnings benefited materially from a $19.5 million gain on the sale of 11 Nebraska branches, even as net interest income declined $5.0 million year over year to $202.2 million. Margin expansion and $11.1 billion of available liquidity are constructive, but higher nonperforming assets and a 6.1% decline in loans temper the outlook.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue grew 6.3% year over year
Total revenue, calculated as $202.2 million of net interest income plus $61.7 million of noninterest income, was $263.9 million, up $15.6 million (6.3%) from $248.3 million a year earlier. Revenue also increased from an implied $241.8 million in Q1 2026, based on the reported six-month totals.
EPS increased 26% but was gain-supported
Diluted EPS rose to $0.87 from $0.69 in Q2 2025, while net income increased $12.2 million to $83.9 million. The improvement was primarily driven by a $19.5 million gain on the sale of 11 Nebraska branches.
Funding costs lifted net interest margin
Net interest margin expanded 15 basis points year over year to 3.45% and 4 basis points sequentially from 3.41%. Lower funding costs were the key driver: cost of funds fell to 1.23% from 1.50% a year ago.
Liquidity capacity remains ample
Liquidity remained substantial, with $11.1 billion of total available liquidity at June 30, including $5.0 billion each of unused FHLB and Federal Reserve borrowing capacity. Cash and cash equivalents were $1.17 billion.
Buybacks materially returned capital
The company repurchased 4.32 million shares for $152.7 million during the first six months at a $35.32 weighted-average price. Following a further authorization increase, $170.4 million remained under the $450.0 million program as of July 30.
Operating cash generation was positive
Six-month operating cash flow was $112.9 million; investing activities supplied $420.8 million, led by $913.0 million of net loan repayments and $532.7 million of securities maturities and paydowns. Capital expenditures were not separately disclosed, so free cash flow cannot be determined.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

One-time branch-sale gain masks NII decline
Earnings growth was substantially supported by the $19.5 million Nebraska-branch sale gain, while core net interest income declined $5.0 million year over year to $202.2 million. This makes the $83.9 million quarterly net income less representative of recurring earnings power.
Nonperforming assets and nonaccruals increased
Credit quality weakened: non-performing assets increased $26.7 million to $165.0 million from $138.3 million at year-end, and non-accrual loans rose $24.9 million to $158.4 million, primarily tied to one commercial and commercial-real-estate client relationship.
Rate sensitivity and securities marks remain risks
The securities portfolio carried $462.1 million of gross unrealized losses on $5.08 billion of securities in continuous loss positions for more than 12 months. In addition, the interest-rate model projects net interest income would decline 1.93% under an instantaneous 200-basis-point rate decrease.
Balance-sheet shrinkage pressures interest income
Loans held for investment fell $920.2 million, or 6.1%, to $14.28 billion and deposits fell $647.0 million, or 2.9%, to $21.44 billion from December 31, 2025. Management attributed part of the contraction to branch divestitures, indirect-loan runoff, paydowns, and payoffs.
No formal risk-factor update; uninsured deposits notable
The filing states there were no material changes to the risk factors disclosed in the 2025 Form 10-K. However, 36.9% of deposits, or $7.9 billion, exceeded FDIC insurance limits at June 30, leaving funding stability sensitive to depositor behavior during economic volatility.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.87
Guidance

What they said about what is next.

The 10-Q provides no quantitative revenue or EPS outlook. Management expects continued economic-market volatility and says trade-policy uncertainty, tariffs, geopolitical uncertainty, and energy-market disruption could adversely affect results for the remainder of 2026.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 7, 2026
First Interstate BancSystem reported a solid Q1 2026, with net income rising to $60.2 million, or $0.61 per diluted share, surpassing both consensus estimates and prior year's results. Though revenues slightly declined…
10-K · February 26, 2026
First Interstate frames a disciplined, relationship-driven organic growth strategy while actively optimizing its footprint and credit posture. The company reports scale (consolidated assets of $26.6 billion, deposits of…
10-K · February 29, 2024
First Interstate BancSystem, Inc. (FIBK) reported significant growth in net income and strategic expansions, despite challenges in the banking industry. For 2023, net income increased by 27.3%, reaching $257.5 million,…
10-Q · November 3, 2023
First Interstate reported net income of $72.7 million and diluted EPS of $0.70 for the quarter ended September 30, 2023. Revenue (net interest income plus non‑interest income) totaled $255.7 million; year-to-date net…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

Read the next one first.

We read every filing FIBK makes the day it lands, and put it next to what the options market did about it. Members get both, and an alert when a filing arrives.

Cancel anytime · Month to month · Switch tiers whenever