BANR — what changed in the latest 10-Q
A section-by-section comparison of BANR's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-05-05 vs the prior 10-Q · 2025-11-04
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +39 | −46 | ~65 | 72 |
| Market risk (Item 3) | Text added/removed | +1 | 0 | ~13 | 45 |
| Controls & procedures | Text added/removed | +1 | 0 | ~8 | 31 |
| Legal proceedings | Text added/removed | +1 | 0 | ~5 | 31 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | +1 | 0 | ~2 | 27 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-05-05
Adjusted diluted earnings per share (non-GAAP)$1.59 $1.55 $1.29
Tangible net income available to common shareholders (non-GAAP)$54,918 $51,498 $45,495
Exclude: Average goodwill and other intangible assets, net374,477 374,764 375,943
Net change in valuation of financial instruments carried at fair value(1,662)2,010 (315)
(3)Tangible net income (non-GAAP) divided by average tangible common equity (non-GAAP).
Text removed vs the prior filing · source: 10-Q · 2025-11-04
Net change in valuation of financial instruments carried at fair value(223)(88)(39)(626)1,143
(3)Adjusted non-interest expense (non-GAAP) divided by adjusted revenue (non-GAAP).
General: Total assets increased $363.0 million to $16.56 billion at September 30, 2025, from $16.20 billion at December 31, 2024. The increase compared to year end was primarily due to loan growth and an increase in cash, specifically our interest-bearing deposits in other banks, partially offset by…
Loans held for sale decreased to $20.3 million at September 30, 2025, compared to $32.0 million at December 31, 2024. The decrease was primarily the result of increased sales of one- to four- family residential mortgage loans held for sale, with loan sales outpacing originations during the period. O…
For the quarter ended September 30, 2025, net income was $53.5 million, or $1.54 per diluted share, compared to $45.5 million, or $1.31 per diluted share, for the preceding quarter. For the nine months ended September 30, 2025, our net income was $144.1 million, or $4.15 per diluted share, compared …
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-05-05
2025 Employee Stock Purchase Plan [incorporated by reference to Exhibit 10.1 included in the Registration Statement on Form S-8 dated November 5, 2025 (File No. 333-274273)].
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-05
2025 Employee Stock Purchase Plan [incorporated by reference to Exhibit 10.1 included in the Registration Statement on Form S-8 dated November 5, 2025 (File No. 333-274273)].
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-05-05
2025 Employee Stock Purchase Plan [incorporated by reference to Exhibit 10.1 included in the Registration Statement on Form S-8 dated November 5, 2025 (File No. 333-274273)].
Other information
Text added vs the prior filing · source: 10-Q · 2026-05-05
2025 Employee Stock Purchase Plan [incorporated by reference to Exhibit 10.1 included in the Registration Statement on Form S-8 dated November 5, 2025 (File No. 333-274273)].
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice