Equity Bancshares Inc: files Frontier financials for quarter ended Dec 31, 2025

What happened

• Equity Bancshares Inc reported that it completed its merger with Frontier Holdings LLC, the holding company of Frontier Bank, pursuant to an agreement dated Aug 29, 2025, effective Jan 1, 2026.
• The Form 8-K includes the unaudited condensed consolidated financial statements of Frontier as of and for the three months ended Dec 31, 2025, and management’s discussion and analysis for the same period, filed to comply with SEC requirements in connection with Equity’s Form S-4 for its pending transaction with Lincoln Bancorp.
• The filing states it does not modify or update the Company’s consolidated financial statements in its Annual Report on Form 10-K for the year ended Dec 31, 2025 or its Forms 10-Q for the periods ended Mar 31, 2026 and Jun 30, 2026.

Key details

• Merger agreement date: Aug 29, 2025; merger effective date: Jan 1, 2026.
• Financial statements cover the three months ended Dec 31, 2025 and include comparative three months ended Dec 31, 2024 information.
• Historical balance sheets reported as of Dec 31, 2025 (unaudited) and Sep 30, 2025 (audited); statements of cash flows and members’ equity included for relevant periods.
• The filing includes a management’s discussion and analysis for the three months ended Dec 31, 2025.

Why it may matter

• Item reported: Item 8.01 (Other events) providing additional financial information for Frontier Holdings LLC to support Equity’s registration statement on Form S-4.
• The filing provides Frontier’s recent financial statements and MD&A but does not update Equity Bancshares Inc’s other SEC-filed financial reports. This filing does not show why the company acted.