{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-381051","form_type":"8-K","ticker":"EQBK","cik":"0001227500","company_name":"EQUITY BANCSHARES INC","filed_at":"2026-09-03T11:46:00+00:00","discovered_at":"2026-09-03T11:50:14.355724+00:00","generated_at":"2026-09-03T11:50:20.316942+00:00","sec_items":["1.01","7.01","9.01"],"event_type":"m_and_a","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Equity Bancshares to merge with Lincoln Bancorp in $123.8M deal","bullets":["Total consideration ~$123.8M: 77.5% EQBK stock, 22.5% cash; based on $49.85 spot price.","Adds 16 Iowa locations; Lincoln has $1.7B assets, $1.2B loans, $1.5B deposits as of 6/30/26.","Expected ~5.1% ($0.27) EPS accretion in 2027 and 7.5% ($0.42) in 2028, excluding one-time costs.","TBV dilution earned back in <3 years; proforma assets ~$9.1B after reducing excess liquidity.","Merger expected to close Q4 2026, subject to regulatory and shareholder approvals."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-381051","json":"https://secwatch.observer/filing/0001193125-26-381051.json","markdown":"https://secwatch.observer/filing/0001193125-26-381051.md","text":"https://secwatch.observer/filing/0001193125-26-381051.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1227500/000119312526381051/0001193125-26-381051-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1227500/000119312526381051/d152469d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-03T11:50:20.316942+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}