Equity Bancshares, Inc. has filed a Current Report on Form 8-K dated October 1, 2026, to provide updated financial information regarding Frontier Holdings LLC. This filing is intended to satisfy Securities and Exchange Commission requirements for the company’s pending transaction with Lincoln Bancorp. The report includes unaudited condensed consolidated financial statements for Frontier Holdings for the three-month period ended December 31, 2025.
According to the filing, Equity Bancshares completed its merger with Frontier Holdings, the holding company of Frontier Bank, effective January 1, 2026. The filing confirms that the financial statements included in this report do not modify the previously filed financial statements of Equity Bancshares for the years ended December 31, 2025, and the quarters ended March 31, 2026, and June 30, 2026.
The attached exhibits include the unaudited consolidated balance sheet, statements of income, comprehensive income, members’ equity, and cash flows for Frontier Holdings as of December 31, 2025, and September 30, 2025. These documents are incorporated by reference into the 8-K filing.
Financial highlights for Frontier Holdings for the three months ended December 31, 2025, include total assets of $1.43 billion and total deposits of $1.13 billion. The company reported net income of $(891,000) for the period, compared to net income of $2.93 million for the same period in the prior year. The filing also includes a management discussion and analysis of financial condition and results of operations for the periods covered.
