FIRST BUSINESS FINANCIAL SERVICES, INC.
FBIZBusiness Summary
First Business Financial Services, Inc. (FBFS) operates as a registered bank holding company, conducting commercial banking business through its wholly-owned subsidiary, First Business Bank (FBB), headquartered in Madison, Wisconsin. The company is not a retail bank and does not rely on a traditional branch network, instead focusing on deep client relationships, specialized financial expertise, and an efficient, centralized administrative structure. FBFS serves small and medium-sized businesses, business owners, executives, professionals, and high net worth individuals. The company operates in primary markets including Wisconsin, Kansas, and Missouri, with certain commercial banking products and services marketed nationwide. The company faces competition from a broad range of financial institutions, including banks, savings institutions, mortgage banking companies, credit unions, finance companies, equipment finance companies, mutual funds, insurance companies, brokerage firms, investment banking firms, and FinTech companies. Many of these competitors have greater liquidity, higher lending limits, more established market recognition, and more resources 1.
FBFS's core business model revolves around commercial banking, private wealth management, and bank consulting services. Revenue is generated through commercial real estate lending, commercial and industrial lending (including asset-based lending, accounts receivable financing, equipment financing, floorplan financing, and SBA lending and servicing), treasury management solutions, and company retirement services. Private wealth management services include trust and estate administration, financial planning, investment management, and private banking. Bank consulting experts provide investment portfolio administrative services and asset liability management services. The company emphasizes deep client relationships and specialized financial expertise 2.
The commercial real estate (CRE) lending portfolio represented approximately 61.0% of total gross loans and leases receivable as of December 31, 2025 3. This segment includes owner-occupied properties, non-owner-occupied facilities, multifamily developments, 1-4 family residential developments, and construction loans. The commercial and industrial (C&I) portfolio represented approximately 37.7% of total gross loans and leases receivable as of December 31, 2025 4. This includes conventional C&I loans, as well as asset-based lending (4.9% of total gross loans and leases receivable) 5, accounts receivable financing (1.3% of total gross loans and leases receivable) 6, equipment financing (9.9% of total gross loans and leases receivable) 7, floorplan financing (4.7% of total gross loans and leases receivable) 8, and SBA lending and servicing (1.9% of total gross loans and leases receivable on-balance sheet) 9. Private wealth loans represented approximately 2.0% of total gross loans and leases receivable as of December 31, 2025 10.
For the year ended December 31, 2025, FBFS reported net income available to common shareholders of $49.4 million 11, with diluted earnings per common share of $5.94 12. Return on average assets (ROAA) was 1.24% 13, and return on average tangible common equity (ROATCE) was 15.25% 14. The efficiency ratio measured 58.78% 15. Top line revenue, defined as net interest income plus non-interest income, totaled $168.6 million 16. The provision for credit loss expense was $8.7 million 17. Total assets at December 31, 2025, increased to $4.082 billion 18. Period-end gross loans and leases receivable increased to $3.375 billion 19. Non-performing assets were $43.9 million, representing 1.07% of total assets 20. The allowance for credit losses, including reserve for unfunded credit commitments, was $37.7 million, or 1.12% of total loans 21. Period-end core deposits increased to $2.673 billion 22. Total deposits were $3.380 billion 23. Total borrowings were $252.1 million 24. Stockholders' equity was $371.6 million 25.
Comparing 2025 to 2024, net income available to common shareholders increased from $43.4 million 26 to $49.4 million 27, and diluted EPS rose from $5.20 28 to $5.94 29. Top line revenue increased by $15.2 million, or 9.9% 30, driven by a 10.1% increase in net interest income 31 and a 9.2% increase in non-interest income 32. Net interest income increased from $124.2 million 33 to $136.7 million 34. Non-interest income increased from $29.3 million 35 to $31.9 million 36. The efficiency ratio improved from 60.61% 37 to 58.78% 38. Average gross loans and leases increased by $275.0 million, or 9.2% 39, from $2.997 billion 40 to $3.272 billion 41. Non-performing assets increased from $28.4 million 42 to $43.9 million 43, and as a percentage of total assets, rose from 0.74% 44 to 1.07% 45. The allowance for credit losses as a percentage of total loans decreased from 1.20% 46 to 1.12% 47. Period-end core deposits increased by $276.6 million, or 11.5% 48, from $2.396 billion 49 to $2.673 billion 50. Total borrowings decreased by $68.0 million, or 21.25% 51, from $320.0 million 52 to $252.1 million 53.
During 2025, FBFS purchased new bank-owned life insurance policies totaling $24.5 million 54 in the second quarter and recognized an insurance claim of $234,000 55 in the third quarter. The company issued 12,500 shares, or $12.5 million in aggregate liquidation preference, of 7.0% Fixed-to-Floating Rate Non-Cumulative Perpetual Preferred Stock, Series A, in a private placement to institutional investors, with net proceeds of $12.0 million 56. The Board of Directors authorized a share repurchase program on April 26, 2024, for up to $5.0 million 57 of common stock, under which no shares were repurchased as of December 31, 2025 58. The company repurchased 304 shares of common stock during the fourth quarter of 2025 to satisfy income tax withholding obligations related to restricted awards 59.
Business Outlook
Management finalized its five-year strategic plan in early 2024, with an objective to foster innovative and engaged team members, develop deep client relationships, and deliver exceptional results for all stakeholders. Key financial goals include achieving a Return on Average Tangible Common Equity (ROATCE) of at least 15% by 2028 60, annual Tangible Book Value (TBV) growth of at least 10% 61, and top line revenue growth of at least 10% per year 62. The company also targets an efficiency ratio of less than 60% by 2028 63 and a core deposits to total funding ratio of at least 75% 64.
A major growth area for FBFS is the expansion of its core deposits. The strategic plan includes driving a company-wide commitment to adding new relationships and capitalizing on innovative sources and new technologies to grow core deposits 65. This is supported by dedicated treasury management sales resources focused on originating commercial operating accounts, which management believes contributes to the growth of core deposits and the overall stability of the Bank’s funding profile 66. The company expects to establish new client relationships and continue marketing efforts to increase balances in existing clients’ deposit accounts 67.
Operationally, FBFS aims to achieve operational excellence by fostering a culture of continuous process improvement and utilization of innovative technology 68. This includes providing employees with extensive artificial intelligence tools training to enhance productivity and proficiency, modernize workflows, and improve operational efficiency across the company 69. Computer software expense increased by $821,000, or 13.3%, for the year ended December 31, 2025, compared to 2024, reflecting this commitment to innovative technology to support growth initiatives, enhance productivity and security, and improve the client experience 70. The company also plans to optimize the performance of each business line and market to achieve sustainable profitability and growth 71.
For capital allocation, the Board of Directors authorized the repurchase of up to $5.0 million of common stock on April 26, 2024, with no expiration date 72. As of December 31, 2025, no shares had been repurchased under this program 73. The Corporation expects to pay dividends on its Series A Preferred Stock at a fixed rate of 7.0% per annum, payable quarterly, up to March 15, 2027, after which dividends will be paid at a floating rate of Three-Month Term SOFR plus a spread of 539 basis points per annum 74. The Corporation expects to report an effective tax rate between 16% and 18% for 2026 75.
Risk Factors
FBFS faces several material risks. Credit risk is significant, with a substantial portion of the loan portfolio in commercial real estate (61.0% of total gross loans and leases receivable as of December 31, 2025) 76, which is sensitive to real estate market conditions and general economic downturns. Construction and land development loans, comprising 7.36% of the gross loan and lease portfolio as of December 31, 2025 77, carry additional risks due to reliance on uncertain as-completed values and potential cost overruns. The SBA lending program is dependent on continued program availability, Preferred Lender status, and compliance with SBA requirements, with the total outstanding balance of sold SBA loans at $82.0 million as of December 31, 2025 78. Liquidity risk is a concern, as the company's ability to obtain funding for loan originations and working capital relies on deposits, borrowings, and loan sales, and a significant portion of deposit account balances exceed FDIC insurance limits, potentially exposing the Bank to enhanced liquidity risk 79. Interest rate shifts can reduce net interest income, as interest rates are highly sensitive to economic conditions and Federal Reserve policies. Operational risks include information security threats, with cyber-attacks and security breaches potentially leading to monetary losses, regulatory investigations, litigation, and reputational damage. Dependence on third-party service providers for information systems and data management also exposes the company to operational and security risks. The adoption of artificial intelligence tools may increase risks of errors, unfair treatment, or fraudulent behavior. Strategic risks include adverse conditions in financial markets and the general economy, changes in U.S. trade policies, and widespread public health events. The business is geographically concentrated in southern Wisconsin and the greater Kansas City Metro, making it vulnerable to regional economic downturns. Failure to effectively execute the strategic plan or manage growth could negatively affect financial condition. Impairment losses on the securities portfolio (fair value of $427.2 million as of December 31, 2025) 80, goodwill ($10.7 million as of December 31, 2025) 81, or other long-lived assets could occur. Competition from other financial services providers, including FinTech companies and digital asset providers, could adversely affect profitability. Regulatory and compliance risks are high due to extensive federal and state laws, with noncompliance potentially leading to restrictions, fines, and penalties. The company is also subject to claims and litigation related to fiduciary responsibilities.
Management Priorities
Management's message to shareholders emphasizes a long-term strategic plan, finalized in early 2024, focused on fostering innovative and engaged team members, developing deep client relationships, and delivering exceptional results for all stakeholders. The company aims to achieve a Return on Average Tangible Common Equity (ROATCE) of at least 15% by 2028 82, annual Tangible Book Value (TBV) growth of at least 10% per year 83, and top line revenue growth of at least 10% per year 84. Management also targets an efficiency ratio of less than 60% by 2028 85 and a core deposits to total funding ratio of at least 75% 86. The three strategic priorities highlighted for the period ahead are protecting and strengthening the company's unique culture with a growing and geographically diverse team, developing future-ready talent through continuous investment and AI tools training, and growing core deposits by driving a company-wide commitment to new relationships and innovative technologies. The Corporation expects to report an effective tax rate between 16% and 18% for 2026 87.
View Source Annual Report on SEC.gov ↗
References
- [1] Item 1, Business — General
- [2] Item 1, Business — General
- [3] Item 1, Business — Commercial Real Estate Lending
- [4] Item 1, Business — Commercial and Industrial Lending
- [5] Item 1, Business — C&I Lending - Asset-Based Lending
- [6] Item 1, Business — C&I Lending - Accounts Receivable Financing
- [7] Item 1, Business — C&I Lending - Equipment Financing
- [8] Item 1, Business — C&I Lending - Floorplan Financing
- [9] Item 1, Business — C&I Lending - SBA Lending and Servicing
- [10] Item 1, Business — Private Wealth Management
- [11] Item 7, MD&A — Financial Performance Summary
- [12] Item 7, MD&A — Financial Performance Summary
- [13] Item 7, MD&A — Financial Performance Summary
- [14] Item 7, MD&A — Financial Performance Summary
- [15] Item 7, MD&A — Financial Performance Summary
- [16] Item 7, MD&A — Financial Performance Summary
- [17] Item 7, MD&A — Financial Performance Summary
- [18] Item 7, MD&A — Financial Performance Summary
- [19] Item 7, MD&A — Financial Performance Summary
- [20] Item 7, MD&A — Financial Performance Summary
- [21] Item 7, MD&A — Financial Performance Summary
- [22] Item 7, MD&A — Financial Performance Summary
- [23] Item 7, MD&A — Financial Condition
- [24] Item 7, MD&A — Borrowings
- [25] Item 7, MD&A — Stockholders' Equity
- [26] Item 7, MD&A — Financial Performance Summary
- [27] Item 7, MD&A — Financial Performance Summary
- [28] Item 7, MD&A — Financial Performance Summary
- [29] Item 7, MD&A — Financial Performance Summary
- [30] Item 7, MD&A — Top Line Revenue
- [31] Item 7, MD&A — Top Line Revenue
- [32] Item 7, MD&A — Top Line Revenue
- [33] Item 7, MD&A — Top Line Revenue
- [34] Item 7, MD&A — Top Line Revenue
- [35] Item 7, MD&A — Top Line Revenue
- [36] Item 7, MD&A — Top Line Revenue
- [37] Item 7, MD&A — Efficiency Ratio and Pre-Tax, Pre-Provision Adjusted Earnings
- [38] Item 7, MD&A — Efficiency Ratio and Pre-Tax, Pre-Provision Adjusted Earnings
- [39] Item 7, MD&A — Financial Performance Summary
- [40] Item 7, MD&A — Financial Performance Summary
- [41] Item 7, MD&A — Financial Performance Summary
- [42] Item 7, MD&A — Financial Performance Summary
- [43] Item 7, MD&A — Financial Performance Summary
- [44] Item 7, MD&A — Financial Performance Summary
- [45] Item 7, MD&A — Financial Performance Summary
- [46] Item 7, MD&A — Financial Performance Summary
- [47] Item 7, MD&A — Financial Performance Summary
- [48] Item 7, MD&A — Financial Performance Summary
- [49] Item 7, MD&A — Financial Performance Summary
- [50] Item 7, MD&A — Financial Performance Summary
- [51] Item 7, MD&A — Borrowings
- [52] Item 7, MD&A — Borrowings
- [53] Item 7, MD&A — Borrowings
- [54] Item 7, MD&A — Non-Interest Income
- [55] Item 7, MD&A — Non-Interest Income
- [56] Item 7, MD&A — Stockholders' Equity
- [57] Item 7, MD&A — Stockholders' Equity
- [58] Item 7, MD&A — Stockholders' Equity
- [59] Item 5, Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities
- [60] Item 7, MD&A — Long-Term Strategic Plan
- [61] Item 7, MD&A — Long-Term Strategic Plan
- [62] Item 7, MD&A — Long-Term Strategic Plan
- [63] Item 7, MD&A — Long-Term Strategic Plan
- [64] Item 7, MD&A — Long-Term Strategic Plan
- [65] Item 7, MD&A — Long-Term Strategic Plan
- [66] Item 7, MD&A — Deposits
- [67] Item 7, MD&A — Liquidity and Capital Resources
- [68] Item 7, MD&A — Long-Term Strategic Plan
- [69] Item 1, Business — Investing in our Employees
- [70] Item 7, MD&A — Non-Interest Expense
- [71] Item 7, MD&A — Long-Term Strategic Plan
- [72] Item 7, MD&A — Stockholders' Equity
- [73] Item 7, MD&A — Stockholders' Equity
- [74] Item 7, MD&A — Stockholders' Equity
- [75] Item 7, MD&A — Income Taxes
- [76] Item 1A, Risk Factors — Credit Risks
- [77] Item 1A, Risk Factors — Real estate construction and land development loans are based upon estimates of costs and values associated with the completed project. These estimates may be inaccurate and we may be exposed to significant losses on loans for these projects.
- [78] Item 1A, Risk Factors — The success of our SBA lending program is dependent upon the continued availability of SBA loan programs, our status as a Preferred Lender under the SBA loan programs, our ability to effectively compete and originate new SBA loans, and our ability to comply with applicable SBA lending requirements.
- [79] Item 1A, Risk Factors — The proportion of the Corporation’s deposit account balances that exceed FDIC insurance limits may expose the Bank to enhanced liquidity risk.
- [80] Item 1A, Risk Factors — We could recognize impairment losses on securities held in our securities portfolio, goodwill, or other long-lived assets.
- [81] Item 1A, Risk Factors — We could recognize impairment losses on securities held in our securities portfolio, goodwill, or other long-lived assets.
- [82] Item 7, MD&A — Long-Term Strategic Plan
- [83] Item 7, MD&A — Long-Term Strategic Plan
- [84] Item 7, MD&A — Long-Term Strategic Plan
- [85] Item 7, MD&A — Long-Term Strategic Plan
- [86] Item 7, MD&A — Long-Term Strategic Plan
- [87] Item 7, MD&A — Income Taxes
Analysis on 5/21/2026