# Business First Bancshares, Inc.: financial statements, quarterly

BFST · Nasdaq · CIK 1624322 · [Financials](/sectors/financials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/bfst.md) · [Financials](/companies/bfst/financials.md) · [Filings](/companies/bfst/filings.md) · [Insiders](/companies/bfst/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/bfst/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [2.5](/filings/0001624322-24-000021.md) | [2.5 d](/filings/0001624322-26-000018.md) | [2.4](/filings/0001624322-25-000025.md) | [2.5](/filings/0001624322-25-000037.md) | [2.7](/filings/0001624322-25-000048.md) | [2.9 d](/filings/0001624322-26-000018.md) | [2.9](/filings/0001624322-26-000028.md) | [2.6](/filings/0001624322-26-000037.md) | [2.6](/filings/0001624322-25-000048.md) | [2.6 d](/filings/0001624322-26-000018.md) | [3.1](/filings/0001624322-26-000028.md) | [3.2](/filings/0001624322-26-000037.md) |
| Interest expense | $m | [38.0](/filings/0001437749-23-029909.md) | [40.9 d](/filings/0001437749-24-006270.md) | [44.5](/filings/0001628280-24-019869.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [5.5](/filings/0001624322-24-000021.md) | [4.5 d](/filings/0001624322-26-000018.md) | [3.6](/filings/0001624322-25-000025.md) | [4.6](/filings/0001624322-25-000037.md) | [4.9](/filings/0001624322-25-000048.md) | [4.8 d](/filings/0001624322-26-000018.md) | [5.3](/filings/0001624322-26-000028.md) | [5.9](/filings/0001624322-26-000037.md) | [6.0](/filings/0001624322-25-000048.md) | [5.2 d](/filings/0001624322-26-000018.md) | [5.9](/filings/0001624322-26-000028.md) | [6.1](/filings/0001624322-26-000037.md) |
| Net income | $m | [20.5](/filings/0001624322-24-000021.md) | [15.8 d](/filings/0001624322-26-000018.md) | [13.6](/filings/0001624322-25-000025.md) | [17.2](/filings/0001624322-25-000037.md) | [17.8](/filings/0001624322-25-000048.md) | [16.5 d](/filings/0001624322-26-000018.md) | [20.5](/filings/0001624322-26-000028.md) | [22.1](/filings/0001624322-26-000037.md) | [22.9](/filings/0001624322-25-000048.md) | [22.4 d](/filings/0001624322-26-000018.md) | [23.6](/filings/0001624322-26-000028.md) | [24.2](/filings/0001624322-26-000037.md) |
| Diluted EPS | $ per share | [0.76](/filings/0001624322-24-000021.md) | not reported | [0.48](/filings/0001624322-25-000025.md) | [0.62](/filings/0001624322-25-000037.md) | [0.65](/filings/0001624322-25-000048.md) | not reported | [0.65](/filings/0001624322-26-000028.md) | [0.70](/filings/0001624322-26-000037.md) | [0.73](/filings/0001624322-25-000048.md) | not reported | [0.68](/filings/0001624322-26-000028.md) | [0.70](/filings/0001624322-26-000037.md) |
| Basic EPS | $ per share | [0.76](/filings/0001624322-24-000021.md) | not reported | [0.49](/filings/0001624322-25-000025.md) | [0.63](/filings/0001624322-25-000037.md) | [0.65](/filings/0001624322-25-000048.md) | not reported | [0.65](/filings/0001624322-26-000028.md) | [0.70](/filings/0001624322-26-000037.md) | [0.73](/filings/0001624322-25-000048.md) | not reported | [0.68](/filings/0001624322-26-000028.md) | [0.70](/filings/0001624322-26-000037.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Interest expense: us-gaap:InterestExpense
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [191](/filings/0001437749-23-029909.md) | [226](/filings/0001624322-25-000011.md) | [186](/filings/0001628280-24-019869.md) | [208](/filings/0001624322-24-000011.md) | [213](/filings/0001624322-24-000021.md) | [319](/filings/0001624322-26-000018.md) | [313](/filings/0001624322-25-000025.md) | [496](/filings/0001624322-25-000037.md) | [399](/filings/0001624322-25-000048.md) | [411](/filings/0001624322-26-000037.md) | [590](/filings/0001624322-26-000028.md) | [576](/filings/0001624322-26-000037.md) |
| Total assets | $m | [6,489](/filings/0001437749-23-029909.md) | [6,585](/filings/0001624322-25-000011.md) | [6,696](/filings/0001628280-24-019869.md) | [6,704](/filings/0001624322-24-000011.md) | [6,889](/filings/0001624322-24-000021.md) | [7,857](/filings/0001624322-26-000018.md) | [7,785](/filings/0001624322-25-000025.md) | [7,948](/filings/0001624322-25-000037.md) | [7,954](/filings/0001624322-25-000048.md) | [8,215](/filings/0001624322-26-000037.md) | [8,907](/filings/0001624322-26-000028.md) | [8,904](/filings/0001624322-26-000037.md) |
| Total liabilities | $m | [5,884](/filings/0001437749-23-029909.md) | [5,940](/filings/0001624322-25-000011.md) | [6,047](/filings/0001628280-24-019869.md) | [6,039](/filings/0001624322-24-000011.md) | [6,189](/filings/0001624322-24-000021.md) | [7,058](/filings/0001624322-26-000018.md) | [6,958](/filings/0001624322-25-000025.md) | [7,100](/filings/0001624322-25-000037.md) | [7,075](/filings/0001624322-25-000048.md) | [7,318](/filings/0001624322-26-000037.md) | [7,916](/filings/0001624322-26-000028.md) | [7,895](/filings/0001624322-26-000037.md) |
| Long-term debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [604](/filings/0001624322-24-000021.md) | [644](/filings/0001624322-26-000018.md) | [649](/filings/0001624322-25-000037.md) | [665](/filings/0001624322-25-000048.md) | [700](/filings/0001624322-25-000048.md) | [799](/filings/0001624322-26-000037.md) | [826](/filings/0001624322-26-000037.md) | [848](/filings/0001624322-26-000037.md) | [878](/filings/0001624322-25-000048.md) | [897](/filings/0001624322-26-000037.md) | [991](/filings/0001624322-26-000037.md) | [1,009](/filings/0001624322-26-000037.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Total assets: us-gaap:Assets
- Total liabilities: us-gaap:Liabilities
- Long-term debt: not reported
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [22.4 d](/filings/0001624322-24-000021.md) | [19.8 d](/filings/0001624322-26-000018.md) | [7.6](/filings/0001624322-25-000025.md) | [15.1 d](/filings/0001624322-25-000037.md) | [21.4 d](/filings/0001624322-25-000048.md) | [17.3 d](/filings/0001624322-26-000018.md) | [28.6](/filings/0001624322-26-000028.md) | [14.0 d](/filings/0001624322-26-000037.md) | [32.6 d](/filings/0001624322-25-000048.md) | [16.9 d](/filings/0001624322-26-000018.md) | [26.7](/filings/0001624322-26-000028.md) | [27.1 d](/filings/0001624322-26-000037.md) |
| Capital expenditure | $m | [3.5 d](/filings/0001624322-24-000021.md) | [5.9 d](/filings/0001624322-26-000018.md) | [0.4](/filings/0001624322-25-000025.md) | [1.1 d](/filings/0001624322-25-000037.md) | [0.4 d](/filings/0001624322-25-000048.md) | [(0.3) d](/filings/0001624322-26-000018.md) | [1.1](/filings/0001624322-25-000025.md) | [0.2 d](/filings/0001624322-25-000037.md) | [0.3 d](/filings/0001624322-25-000048.md) | [(1.6) d](/filings/0001624322-26-000018.md) | not reported | not reported |
| Dividends paid | $m | [3.0 d](/filings/0001624322-24-000021.md) | [3.6 d](/filings/0001624322-26-000018.md) | [3.6](/filings/0001624322-25-000025.md) | [3.6 d](/filings/0001624322-25-000037.md) | [3.5 d](/filings/0001624322-25-000048.md) | [4.2 d](/filings/0001624322-26-000018.md) | [4.1](/filings/0001624322-26-000028.md) | [4.2 d](/filings/0001624322-26-000037.md) | [4.1 d](/filings/0001624322-25-000048.md) | [4.4 d](/filings/0001624322-26-000018.md) | [4.9](/filings/0001624322-26-000028.md) | [4.9 d](/filings/0001624322-26-000037.md) |
| Share repurchases | $m | not reported | not reported | not reported | not reported | not reported | not reported | [0.0](/filings/0001624322-26-000028.md) | [0.0 d](/filings/0001624322-26-000037.md) | not reported | not reported | [2.8](/filings/0001624322-26-000028.md) | [4.8 d](/filings/0001624322-26-000037.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividendsCommonStock
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [22.7](/filings/0001437749-23-029909.md) | [25.2](/filings/0001628280-24-019869.md) | [25.3](/filings/0001624322-24-000011.md) | [25.3](/filings/0001624322-24-000021.md) | [25.4](/filings/0001624322-25-000025.md) | [25.4](/filings/0001624322-25-000037.md) | [25.4](/filings/0001624322-25-000048.md) | [29.5](/filings/0001624322-26-000028.md) | [29.6](/filings/0001624322-26-000037.md) | [29.7](/filings/0001624322-25-000048.md) | [32.8](/filings/0001624322-26-000028.md) | [32.8](/filings/0001624322-26-000037.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 32,549,883 at 2026-07-24, from the cover of the [10-Q filed 2026-07-31](/filings/0001624322-26-000037.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:44 ET. No prices; not investment advice.