Burke & Herbert Financial Services Corp.
BHRBBusiness Summary
Burke & Herbert Financial Services Corp. (BHRB) operates as a financial holding company, with its primary operations conducted through its wholly-owned subsidiary, Burke & Herbert Bank & Trust Company. The Company became a bank holding company on October 1, 2022, and subsequently elected to become a financial holding company in September 2023. BHRB is regulated by the Federal Reserve and the Virginia Bureau of Financial Institutions (BFI), with the Bank also becoming a member of the Federal Reserve System on December 31, 2024. The Company's primary market area includes northern Virginia and West Virginia, with over 77 branches and commercial loan offices across Delaware, Kentucky, Maryland, Virginia, and West Virginia 1. The greater Washington, D.C. Metropolitan Statistical Area (MSA) is a key market, ranking as the seventh largest MSA in the country with over 6.4 million residents and a real gross domestic product (GDP) of $600 million in 2023 2. As of June 30, 2025, the Washington, D.C. MSA had total deposits of $314.7 billion, with BHRB holding a 1.0% market share, ranking 14th in the MSA 3.
BHRB's core business model revolves around attracting deposits from local businesses and individual customers and utilizing these deposits to originate commercial, mortgage, and consumer loans within its market area. The Company also invests in securities, primarily U.S. Government Treasuries, obligations of U.S. government-sponsored entities (GSEs), municipal obligations, mortgage-backed securities, and subordinated debt of other financial institutions. Revenue is generated through interest income from loans and investments, as well as non-interest income from services like fiduciary and wealth management, service charges and fees, and bank debit and other card revenue. The Company emphasizes a community banking philosophy, offering personalized service and local decision-making, coupled with modern banking technology, to build long-term relationships with customers.
The Company offers a broad range of banking products and financial services, including checking, savings, and money market accounts, certificates of deposit, treasury and cash management services, commercial and industrial loans, commercial real estate loans, residential mortgage, acquisition, construction & development loans, online banking, mobile banking, and wealth & trust services. Lending services are a significant component, with commercial real estate loans, owner-occupied commercial real estate, acquisition, construction & development, commercial & industrial loans, single-family residential loans, and consumer non-real estate and other loans comprising the portfolio. As of December 31, 2025, commercial real estate loans accounted for 51.4% of the gross loan portfolio, owner-occupied commercial real estate for 11.0%, acquisition, construction & development for 7.2%, commercial & industrial for 8.6%, single-family residential for 20.9%, and consumer non-real estate and other for 0.9% 4.
Investment activities involve managing a portfolio of available-for-sale securities to balance liquidity needs and generate income. As of December 31, 2025, the investment portfolio, at fair value, totaled $1.616 billion 5. The portfolio primarily consists of obligations of states and municipalities ($922.574 million) 6, residential mortgage-backed securities ($273.477 million) 7, U.S. Treasuries and government agencies ($150.124 million) 8, and commercial mortgage-backed securities ($185.005 million) 9. The Bank does not maintain a trading or held-to-maturity portfolio 10. Deposit activities are the major source of funding, with the Bank offering various consumer and commercial deposit products. As of December 31, 2025, total deposits were $6.404 billion 11, comprising non-interest-bearing demand deposits of $1.336 billion 12, interest-bearing demand deposits of $2.330 billion 13, money market and savings accounts of $1.665 billion 14, brokered deposits of $64.410 million 15, and other time deposits of $1.008 billion 16.
For the fiscal year ended December 31, 2025, BHRB reported total assets of $7.921 billion 17, gross loans of $5.388 billion 18, and total deposits of $6.404 billion 19. Total shareholders' equity stood at $854.649 million 20. Net income applicable to common shares was $116.406 million 21, resulting in diluted EPS of $7.72 22. The Company's net interest income was $295.912 million 23, with an interest rate spread of 3.54% 24 and a net interest margin of 4.14% 25. Total non-interest income was $46.110 million 26, and total non-interest expense was $195.561 million 27. The provision for credit losses was $1.523 million 28. Cash and cash equivalents totaled $289.127 million 29, while short-term borrowings were $450.000 million 30 and total long-term debt was $87.490 million 31.
Comparing 2025 to 2024, net income applicable to common shares increased by $81.373 million, or 232.3%, from $35.033 million 32 to $116.406 million 33. Net interest income increased by $69.225 million, or 30.5%, from $226.687 million 34 to $295.912 million 35, primarily due to higher rates on interest-earning assets. The provision for credit losses decreased significantly from $24.220 million 36 in 2024 to $1.523 million 37 in 2025, largely due to a one-time CECL Day 2 provision in 2024 related to the Summit merger. Non-interest income increased by $10.846 million, or 30.8%, from $35.264 million 38 to $46.110 million 39, driven by increases in income from company-owned life insurance ($3.444 million) 40, other non-interest income ($3.078 million) 41, and bank debit and other card revenue ($2.492 million) 42. Non-interest expense decreased by $2.272 million, or 1.1%, from $197.833 million 43 to $195.561 million 44, mainly due to decreases in equipment rentals, depreciation and maintenance ($7.349 million) 45 and other operating expense ($9.497 million) 46. Total assets increased by $108.441 million, or 1.4%, from $7.812 billion 47 to $7.921 billion 48. Total deposits decreased by $111.298 million, or 1.7%, from $6.515 billion 49 to $6.404 billion 50.
During the reported period, BHRB completed its merger with Summit Financial Group, Inc. on May 3, 2024 51. This merger contributed to the expansion of the Company's market area to include West Virginia and increased its branch network to 77 locations 52. The Company also entered into an Agreement and Plan of Merger with LINKBANCORP, Inc. (LNKB) on December 18, 2025 53, which is pending customary conditions including shareholder and regulatory approvals. This pending merger is expected to increase the Company's total consolidated assets to exceed $10 billion 54. The Company also authorized a share repurchase program in April 2025, allowing for the purchase of up to $50.0 million of its common stock 55.
Business Outlook
Management anticipates that the completion of the LNKB Merger will result in the Company and the Bank having total consolidated assets exceeding $10 billion 56. This threshold will subject the Company to additional regulatory oversight, including direct examination by the Consumer Financial Protection Bureau (CFPB) for federal consumer financial laws, reduced dividends on Federal Reserve Bank of Richmond common stock holdings, and limits on interchange fees pursuant to the Durbin Amendment 57. Compliance with these enhanced requirements is expected to necessitate additional personnel, the design and implementation of new internal controls, and the incurrence of significant expenses, which could adversely affect the Company's financial condition or results of operations 58.
A significant growth area for the Company is the pending LNKB Merger, which is expected to enhance revenues, strengthen market position, and provide cross-selling opportunities 59. The merger is also anticipated to yield technological and operating efficiencies 60. Upon completion, former LNKB shareholders are estimated to own approximately 25% of the fully diluted shares of the continuing corporation, with current BHRB shareholders owning approximately 75% 61. Two LNKB directors will join the continuing corporation's board, expanding it to 17 directors 62. The Company and LNKB have incurred and expect to incur substantial non-recurring costs related to the merger and integration, estimated at approximately $52.1 million pre-tax 63. The integration process will involve consolidating operations, corporate cultures, systems, and procedures, and eliminating redundancies 64.
In terms of operational outlook, the Company's efficiency ratio for the year ended December 31, 2025, was 57.18% 65, an improvement from 75.52% in 2024 66. Management aims to maximize net interest income without exposing the Company to excessive interest rate risk through its asset and liability policies 67. The Company actively manages its interest rate sensitivity position by changing the mix, pricing, and re-pricing characteristics of its assets and liabilities, managing its investment portfolio, and utilizing wholesale funding 68. The Company uses interest rate sensitivity analysis, market value of portfolio equity analysis, interest rate simulations, and net interest margin reports to manage this risk 69.
The Company's capital allocation plans include a share repurchase program authorized in April 2025, allowing for the purchase of up to $50.0 million of its common stock 70. For the year ended December 31, 2025, the Company withheld approximately 11,746 shares at a total cost of $684,592 through net share settlements for tax withholding obligations related to restricted stock unit awards 71. The Company has historically paid quarterly cash dividends and expects to pay comparable dividends in the future, with a cash dividend of $0.55 per share announced on January 22, 2026, payable on March 2, 2026 72.
Management has explicitly flagged several structural headwinds and execution risks. The banking business is highly competitive, with competition based on interest rates, service charges, quality and scope of services, and convenience 73. The Company faces competition from commercial banks, credit unions, savings institutions, mortgage banking firms, finance companies, "fintech" companies, securities brokerage firms, insurance companies, money market funds, and other mutual funds 74. Some competitors are larger, have more resources, greater brand recognition, and more extensive branch networks, potentially offering more aggressive pricing or a broader range of products 75. The Company's strategy of organic growth supplemented by acquisitions, such as the LNKB Merger, carries risks related to identifying appropriate markets, recruiting and retaining qualified personnel, funding growth at reasonable costs, and successfully integrating acquired businesses 76. The Company's ability to manage increased asset and liability levels without increased expenses and higher non-performing assets is also a concern 77.
Geographic, regulatory, and macro factors identified as constraints include adverse changes in the real estate market or economy in its market area, which could lead to higher levels of problem loans and charge-offs 78. The Company's concentration in commercial real estate, commercial and industrial, and acquisition, construction & development-based lending, as well as large lending relationships, exposes it to higher credit risk 79. As of December 31, 2025, commercial real estate loans, including owner-occupied and acquisition, construction & development loans, represented 69.6% of total gross loans and 47.4% of total assets 80. The Company's 10 largest borrowing relationships accounted for approximately 9.9% of total loans 81. Changes in interest rates and monetary policy, particularly from the Federal Reserve, may negatively affect earnings, income, financial condition, and asset values 82. The Company is also subject to physical and financial risks associated with climate change and other weather impacts, which could decrease collateral values or increase delinquency rates 83.
Risk Factors
The Company faces material risks including the inherent subjectivity in measuring and limiting credit risk, which could lead to inadequate allowance for credit losses and adversely affect profitability, especially given the focus on small to medium-sized businesses and concentrations in commercial real estate, commercial and industrial, and acquisition, construction & development-based lending, where the 10 largest borrowing relationships accounted for approximately 9.9% of total loans at December 31, 2025 84. Liquidity risk is a concern, as an inability to maintain sufficient deposits or raise funds could impair operations, particularly with 32.1% of deposits being uninsured as of December 31, 2025 85. The highly competitive market, with larger competitors having greater resources and broader product offerings, poses a threat to profitability. Operational risks, including system failures, cyber-attacks, and reliance on third-party vendors, could lead to increased operating costs, litigation, and reputational damage. The Company is also subject to extensive and evolving regulatory requirements, including stringent capital requirements, anti-money laundering laws, data privacy and cybersecurity regulations, and increased scrutiny as total assets are expected to exceed $10 billion post-LNKB Merger, which will necessitate additional personnel and internal controls, incurring significant expenses. The pending LNKB Merger itself introduces substantial integration costs, estimated at $52.1 million pre-tax 86, and risks related to the failure to realize anticipated benefits, retention of key personnel, and potential delays or adverse conditions from regulatory approvals. Macroeconomic factors such as high inflation, interest rate volatility (with the Federal Funds target rate at 3.5% to 3.75% as of December 31, 2025) 87, geopolitical conflicts, and climate change impacts could also significantly affect the Company's financial performance.
Management Priorities
Management's overall tone emphasizes a commitment to community banking, personalized service, local decision-making, and modern banking technology, aiming to be the provider of choice for financial solutions. They highlight a focus on growing business relationships and building core deposits, profitable loans, and non-interest income. A key strategic priority is the successful integration of the recently completed merger with Summit Financial Group, Inc. and the pending merger with LINKBANCORP, Inc. (LNKB), which is expected to increase total consolidated assets to exceed $10 billion 88. Management acknowledges the substantial costs associated with the LNKB Merger and integration, estimated at approximately $52.1 million pre-tax 89, but anticipates various benefits including enhanced revenues, a strengthened market position, cross-selling opportunities, and operational efficiencies. Another strategic priority is disciplined credit culture, with rigorous underwriting and diligent monitoring of the loan portfolio, as evidenced by the allowance for credit losses of $67.8 million or 1.26% of total gross loans as of December 31, 2025 90. Finally, management is focused on maintaining a conservative balance sheet and capital position, with the Bank exceeding regulatory guidelines for "well capitalized" status, and actively managing interest rate risk to minimize adverse impacts on net interest income and capital.
View Source Annual Report on SEC.gov ↗
References
- [1] Item 1, Business — Nature of operations and principles of consolidation
- [2] Item 1, Business — Market Area
- [3] Item 1, Business — Market Area
- [4] Item 7, MD&A — Commercial Real Estate Sector Concentration
- [5] Item 7, MD&A — Selected Financial Data
- [6] Item 7, MD&A — Investment Securities
- [7] Item 7, MD&A — Investment Securities
- [8] Item 7, MD&A — Investment Securities
- [9] Item 7, MD&A — Investment Securities
- [10] Item 1, Business — Investment Activities
- [11] Item 7, MD&A — Selected Financial Data
- [12] Item 7, MD&A — Deposits
- [13] Item 7, MD&A — Deposits
- [14] Item 7, MD&A — Deposits
- [15] Item 7, MD&A — Deposits
- [16] Item 7, MD&A — Deposits
- [17] Item 7, MD&A — Selected Financial Data
- [18] Item 7, MD&A — Selected Financial Data
- [19] Item 7, MD&A — Selected Financial Data
- [20] Item 7, MD&A — Selected Financial Data
- [21] Item 7, MD&A — Selected Financial Data
- [22] Item 7, MD&A — Selected Financial Data
- [23] Item 7, MD&A — Selected Financial Data
- [24] Item 7, MD&A — Selected Financial Data
- [25] Item 7, MD&A — Selected Financial Data
- [26] Item 7, MD&A — Selected Financial Data
- [27] Item 7, MD&A — Selected Financial Data
- [28] Item 7, MD&A — Selected Financial Data
- [29] Item 7, MD&A — Selected Financial Data
- [30] Item 7, MD&A — Selected Financial Data
- [31] Item 7, MD&A — Funding Activities
- [32] Item 7, MD&A — Results of Operations for Years Ended December 31, 2025, and December 31, 2024
- [33] Item 7, MD&A — Results of Operations for Years Ended December 31, 2025, and December 31, 2024
- [34] Item 7, MD&A — Results of Operations for Years Ended December 31, 2025, and December 31, 2024
- [35] Item 7, MD&A — Results of Operations for Years Ended December 31, 2025, and December 31, 2024
- [36] Item 7, MD&A — Results of Operations for Years Ended December 31, 2025, and December 31, 2024
- [37] Item 7, MD&A — Results of Operations for Years Ended December 31, 2025, and December 31, 2024
- [38] Item 7, MD&A — Non-interest Income
- [39] Item 7, MD&A — Non-interest Income
- [40] Item 7, MD&A — Non-interest Income
- [41] Item 7, MD&A — Non-interest Income
- [42] Item 7, MD&A — Non-interest Income
- [43] Item 7, MD&A — Non-interest Expense
- [44] Item 7, MD&A — Non-interest Expense
- [45] Item 7, MD&A — Non-interest Expense
- [46] Item 7, MD&A — Non-interest Expense
- [47] Item 7, MD&A — Analysis of Financial Condition for Years Ended December 31, 2025, and December 31, 2024
- [48] Item 7, MD&A — Analysis of Financial Condition for Years Ended December 31, 2025, and December 31, 2024
- [49] Item 7, MD&A — Deposits
- [50] Item 7, MD&A — Deposits
- [51] Item 1, Business — Merger with Summit Financial Group, Inc.
- [52] Item 1, Business — Market Area
- [53] Item 1, Business — Pending Merger With LINKBANCORP, Inc.
- [54] Item 1A, Risk Factors — Risks Relating to the Consummation of the LNKB Merger and the Company Following the LNKB Merger
- [55] Item 5, Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
- [56] Item 1A, Risk Factors — Our results following the LNKB Merger may suffer if we do not effectively manage our expanded operations, including complying with any enhanced regulatory requirements.
- [57] Item 1A, Risk Factors — Our results following the LNKB Merger may suffer if we do not effectively manage our expanded operations, including complying with any enhanced regulatory requirements.
- [58] Item 1A, Risk Factors — Our results following the LNKB Merger may suffer if we do not effectively manage our expanded operations, including complying with any enhanced regulatory requirements.
- [59] Item 1A, Risk Factors — Combining the Company and LNKB may be more difficult, costly, or time-consuming than expected, and the Company and LNKB may fail to realize the anticipated benefits of the LNKB Merger.
- [60] Item 1A, Risk Factors — Combining the Company and LNKB may be more difficult, costly, or time-consuming than expected, and the Company and LNKB may fail to realize the anticipated benefits of the LNKB Merger.
- [61] Item 1A, Risk Factors — Our shareholders and LNKB shareholders will have reduced ownership and voting interest in the continuing corporation after the consummation of the LNKB Merger and will exercise less influence over management.
- [62] Item 1A, Risk Factors — Our shareholders and LNKB shareholders will have reduced ownership and voting interest in the continuing corporation after the consummation of the LNKB Merger and will exercise less influence over management.
- [63] Item 1A, Risk Factors — The Company and LNKB have, and the Company following the closing is expected to, incur substantial costs related to the LNKB Merger and integration.
- [64] Item 1A, Risk Factors — Combining the Company and LNKB may be more difficult, costly, or time-consuming than expected, and the Company and LNKB may fail to realize the anticipated benefits of the LNKB Merger.
- [65] Item 7, MD&A — Selected Financial Data
- [66] Item 7, MD&A — Selected Financial Data
- [67] Item 7, MD&A — Net Interest Income and Net Interest Margin
- [68] Item 7A, Quantitative and Qualitative Disclosures about Market Risk — Interest Rate Sensitivity
- [69] Item 7A, Quantitative and Qualitative Disclosures about Market Risk — Interest Rate Sensitivity
- [70] Item 5, Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
- [71] Item 5, Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
- [72] Item 5, Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
- [73] Item 1A, Risk Factors — We operate in a highly competitive market and face increasing competition from a variety of traditional and new financial services providers.
- [74] Item 1A, Risk Factors — We operate in a highly competitive market and face increasing competition from a variety of traditional and new financial services providers.
- [75] Item 1A, Risk Factors — We operate in a highly competitive market and face increasing competition from a variety of traditional and new financial services providers.
- [76] Item 1A, Risk Factors — Our financial performance may be negatively affected if we are unable to execute our strategy.
- [77] Item 1A, Risk Factors — Our financial performance may be negatively affected if we are unable to execute our strategy.
- [78] Item 1A, Risk Factors — Adverse changes in the real estate market or economy in our market area could lead to higher levels of problem loans and charge-offs, adversely affecting our earnings and financial condition.
- [79] Item 1A, Risk Factors — We are exposed to higher credit risk by commercial real estate, commercial and industrial, and acquisition, construction & development-based lending as well as large lending relationships.
- [80] Item 7, MD&A — Commercial Real Estate Sector Concentration
- [81] Item 1A, Risk Factors — A significant percentage of our loans are attributable to a relatively small number of borrowers.
- [82] Item 1A, Risk Factors — Changes in interest rates and monetary policy may negatively affect our earnings, income, and financial condition, as well as the value of our assets.
- [83] Item 1A, Risk Factors — We are subject to physical and financial risks associated with climate change and other weather and natural disaster impacts.
- [84] Item 1A, Risk Factors — A significant percentage of our loans are attributable to a relatively small number of borrowers.
- [85] Item 1A, Risk Factors — Liquidity risk could impair our ability to fund operations and meet our obligations as they become due.
- [86] Item 1A, Risk Factors — The Company and LNKB have, and the Company following the closing is expected to, incur substantial costs related to the LNKB Merger and integration.
- [87] Item 1A, Risk Factors — Changes in interest rates and monetary policy may negatively affect our earnings, income, and financial condition, as well as the value of our assets.
- [88] Item 1A, Risk Factors — Our results following the LNKB Merger may suffer if we do not effectively manage our expanded operations, including complying with any enhanced regulatory requirements.
- [89] Item 1A, Risk Factors — The Company and LNKB have, and the Company following the closing is expected to, incur substantial costs related to the LNKB Merger and integration.
- [90] Item 7, MD&A — Asset Quality
Analysis on 5/22/2026