S&T Bancorp Inc. 2026年季度报告

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practical date.Common Stock, $2.50 Par Value - 35,976,886 shares as of May5, 2026 PARTI. FINANCIAL INFORMATION Item1.Condensed Consolidated Financial StatementsConsolidated Balance Sheets Condensed Consolidated Statements of Cash Flows PARTII. OTHER INFORMATION Item1.Legal ProceedingsItem1A.Risk FactorsItem2.Unregistered Sales of Equity Securities and Use of ProceedsItem3.Defaults Upon Senior SecuritiesItem4.Mine Safety DisclosuresItem5.Other InformationItem6.ExhibitsSignatures Table of Contents S&T BANCORP, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY(Unaudited) Table of Contents Table of Contents S&T BANCORP, INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 1. BASIS OF PRESENTATION Principles of Consolidation The interim Condensed Consolidated Financial Statements include the accounts of S&T Bancorp, Inc., or S&T, and its whollyowned subsidiaries. All significant intercompany transactions have been eliminated in consolidation. Investments of 20 percent to 50 Basis of Presentation The accompanying unaudited interim Condensed Consolidated Financial Statements of S&T have been prepared in accordancewith generally accepted accounting principles, or GAAP, in the United States for interim financial information and with theinstructions to Form10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotesrequired by GAAP for complete financial statements and should be read in conjunction with the audited Consolidated FinancialStatements included in our Annual Report on Form10-K for the year ended December31, 2025, or 2025 Form 10-K, filed with the Reclassification Amounts in prior period financial statements and footnotes are reclassified whenever necessary to conform to the current periodpresentation. Reclassifications had no effect on our condensed consolidated financial statements. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial Segments We have one operating segment, Community Banking, based upon our current reporting structure at the consolidated level. Thechief operating decision maker, or CODM, uses consolidated net income when allocating resources and making operating decisions.The accounting policies used to measure the profit and loss of the Community Banking segment are the same as those described in thesummary of significant accounting policies in our 2025 Form 10-K. The CODM does not review segment revenue or expense Table of Contents S&T BANCORP, INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS Recently Adopted Accounting Standards Updates, or ASU, or Updated There were no recently adopted accounting standards updates in the first quarter of 2026. Recently Issued Accounting Standards Not Yet Adopted Income Statement (Subtopic 220-40)—Reporting Comprehensive Income—Expense Disaggregation Disclosures In November 2024, the FASB issued ASU 2024-03, Income Statement (Subtopic 220-40)—Reporting Comprehensive Income—Expense Disaggregation Disclosures to improve the disclosures about a public business entity’s expenses and address requests frominvestors for more detailed information about the types of expenses in commonly presented expense captions. The amendments in thisupdate are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after Interim Reporting (Topic 270)—Narrow-Scope Improvements In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270)—Narrow-Scope Improvements to improve thenavigability of the required interim disclosures and clarify when the guidance is applicable. The amendments also provide additionalguidance on what disclosures should be provided in interim reporting periods. The amendments add to Topic 270 a principle thatrequires entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. Theamendments in this update are effective for annual reporting period beginning after December 15, 2027, and interim reporting periods NOTE 2. EARNINGS PER SHARE The treasury stock method was used to determine earnings per share for the three months ended March31, 2026 and 2025.The following table reconciles the