SIMMONS FIRST NATIONAL CORP (SFNC): what the price requires

The current priced-in claim for SIMMONS FIRST NATIONAL CORP (SFNC) is temporarily suppressed because the live engine record is unavailable. The dated report remains a snapshot, not a current market read.

Generated: 2026-07-14 · Exported: 2026-07-16 · Source: https://boothcheck.com/report/SFNC

Headline

FieldValue
TickerSFNC
CompanySIMMONS FIRST NATIONAL CORP
Current price$22.93/sh

What The Price Requires (Inversion)

The assumption today's price embeds, recovered by inverting the valuation.

FieldValue
Inversion basisfinancials
Price-to-book0.97x

The implied return on book is non-physical at this price-to-book and is suppressed as misleading. The rarity read below is the honest signal.

How unusual the bet is: within-range

ReferenceValue
vs own history+1.94σ
cohort percentile (of 119 peers)5
sustained it ~10 years at this level76%
implied end-window share0%

Valuation X-Ray

The price is supported by asset-based and relative-multiple value, while earnings-power/growth-DCF land below the price. A value/asset-supported name, not a pure growth bet.

How the valuation models price the stock relative to the market price. Price/FV above 1.0 means the market pays more than that lens defends (expensive); at or below 1.0 the lens can defend the price.

FamilyMedian price/FVModelsReads
Asset0.62x3justifies
Earnings5.11x2expensive
Relative0.66x1justifies
Growth1.62x1expensive

Families that justify the price: Asset, Relative Families that call it expensive: Earnings, Growth

The models below discount at their own flat-beta convention rates (cost of equity 9.3%, WACC 8.3%); the inversion above states its own rate.

Per-Model Detail (n=7)

ModelFamilyFVPrice/FVApplicableMethodology
DCF Perpetual GrowthGrowthno
Bank Fair Value (P/TBV)$23.080.99xyesTBVPS $14.01 × 1.65x (ROE (TTM) 12.5% / CoE 9.3%, g=5.0% (sustainable: 65% retention × ROE, 5% cap; not the terminal-growth assumption), credit 1.30% allowance/loans → ×0.94, NPL 0.80% → ×0.99)
Relative ValuationRelative$34.800.66xyesP/E 10x (static sector reference · 2026-04), scenarios: 8.2x / 10.0x / 11.8x (bear / base = reference held flat / bull), EV/EBITDA N/Ax
Simple DDMGrowthno
Two-Stage DDMGrowth$-10.60noStage 1: -200% for 5yr, Stage 2: 3.5% perpetual
Simple Excess ReturnAsset$31.980.72xyesBV/sh $23.65, ROE (TTM) 12.5%, ke 9.3%
Two-Stage Excess ReturnAsset$36.930.62xyes5yr excess ROE then converge to ke=9.3%
Discounted Future Market CapGrowth$14.171.62xyesRev $0.8B, growth 18% (input: historical growth; tapered), Terminal P/S: 3.6x / 4.4x / 5.2x (bear / base = today's held flat / bull, cap 12x)
Growth-Adjusted P/ERelativeno
Margin TrajectoryGrowthno
Earnings Power ValueEarningsno
Residual IncomeAssetno
Graham NumberAsset$39.190.59xyes√(22.5 × EPS $2.89 × BVPS $23.65) — Graham's conservative floor
EV/EBITDA RelativeRelativeno
FCF YieldEarningsno
SBC-Adj FCF YieldEarningsno
Ben Graham FormulaEarnings$2.429.48xyesEPS $2.89 × (8.5 + 2×-5.0%) × (4.4 / 5.3%)
ROIC-Justified P/BAssetno
P/Sales SectorRelativeno
PEG Fair ValueRelativeno
Earnings YieldEarnings$31.190.74xyesEPS $2.89 / required return 9.3% (Rf 4.3% + ERP 5.0%)
Funds From Operations MultipleRelativeno
Clinical Phase NPVGrowthno
MertonAssetno
V5 Mechanicalno

Solvency

FieldValue
Share count CAGR (dilution)6.5%

Deposit/float-funded balance sheet: debt is funding, not corporate leverage, and GAAP operating cash flow follows loan flows. Net-debt, interest-coverage, and cash-burn lenses do not apply. The solvency frame for a financial is regulatory capital and payout capacity (CET1, stress buffer, dividends plus buybacks against earnings).

Bullet Takeaways

Bull Case

The market is pricing Simmons as a below-book, low-return regional bank, and the recent results argue the discount predates a real turn in the margin. Net interest margin reached 3.84% in the first quarter of 2026, up 89 basis points from 2.95% a year earlier, as funding costs improved and fixed-rate assets repriced higher. That 89-basis-point swing is enormous for a bank, and it dropped straight to the bottom line: net income more than doubled to $68.5 million from $32.4 million, with EPS of $0.47 against $0.26. The fundamentals are inflecting faster than the multiple suggests.

Loan growth is broadening the recovery rather than concentrating it. Loans grew 10% on a linked-quarter annualized basis, with the company describing the growth as broad-based across geography and industry. A bank widening its margin while growing the loan book is compounding net interest income on two fronts at once, and Simmons did exactly that as net interest income climbed year over year. The earnings power that was suppressed when deposit costs spiked is returning as those costs roll down.

The valuation is where the contrast with the fundamentals is sharpest. The stock trades at $21.90 (June 28, 2026) against a book value of $23.65 per share, below book, while earning a return on equity around 12.5% and a tangible-book valuation that the model reads as roughly fair at 1.65 times tangible book. The asset-based and relative-multiple lenses both land above the price, with the relative read at roughly 0.6 times the value it computes. The market is valuing Simmons as if the depressed-margin period were permanent. The first quarter says it was not. If the margin recovery holds and loan growth continues, a bank earning a low-teens return on equity should not trade below the book value it is compounding.

Bear Case

The capital-allocation history is the reason to be careful, because Simmons has grown by acquisition, and acquisition-led banks dilute. The share count has risen about 6.5% a year, the signature of a company issuing stock to fund deals, and the balance sheet carries the residue: the 10-K describes goodwill as "the excess of the cost of an acquisition over the fair value of the net assets acquired" and details the machinery of accounting for "the loans acquired" on a level-yield basis. Goodwill is not earning capital; it is the premium paid for past deals, and a book value inflated by it overstates the tangible equity actually backing the stock. Tangible book is only $14.01 per share against a stated book of $23.65, which is why the stock can trade below book and still not be obviously cheap.

Credit is the second concern, and it is creeping. Net charge-offs ran 21 basis points in the first quarter, and the provision exceeded charge-offs by $5.5 million, partly to cover the new loan growth. Fast loan growth and rising provisions together are the early pattern that turns into credit costs later in a cycle: the loans booked in the growth push are the ones that season into losses. The allowance stood at $229.9 million against a $17.93 billion loan book, a cushion that has to prove adequate if the economy softens.

The valuation read carries the caution into the numbers. The earnings-power and growth lenses both call the price expensive, because the normalized profit, capitalized without growth, lands well below the price, and the growth-based future-market-cap read assumes a pace the bank has to keep hitting. Only the asset-based and relative lenses support the price. The honest framing is that Simmons is a recovering, acquisitive bank whose return on equity, around 12.5%, is improving but still modest, and whose book value leans on goodwill from past deals. If the margin recovery stalls, or credit normalization accelerates as the growth loans season, the return that justifies even a below-book price compresses, and the discount to book becomes the market's correct assessment rather than an opportunity.

Valuation

Simmons is valued the way a bank should be, on the return it earns on equity and the quality of the capital behind it. It earns a return on equity around 12.5% on a stated book value of $23.65 per share, but the more telling figure is tangible book of $14.01, since the gap is goodwill from past acquisitions. The tangible-book valuation model reads the price as roughly fair at about 1.65 times tangible book, which a low-teens return on equity supports.

The method families divide on whether to credit the recovery or the trailing profit. The asset-based excess-return read and the relative-multiple lens both land above the price, the relative read placing the price at roughly 0.6 times the value it computes, which is what makes the below-book price look like value. Against them, the earnings-power lens calls the price expensive, capitalizing the current profit with no growth to a value below the price, and the growth-based read also sits expensive on a demanding pace. The pattern is a value-and-asset-supported name where the cheapness rests on the asset base and the relative multiple, not on the trailing earnings power. The cleanest cross-check is the margin trajectory: the 89-basis-point year-over-year expansion in net interest margin is why the asset-based reads see value the no-growth earnings floor does not.

The solvency frame for a bank is regulatory capital and credit, not net debt; deposits are funding, not corporate leverage. Simmons funds itself with a growing deposit base and builds capital through retained earnings, though its acquisition history means the share count has grown rather than shrunk. The watch items are credit and dilution: net charge-offs at 21 basis points with provisions running ahead of them, and a tangible book that the goodwill from past deals holds well below stated book. What the buyer underwrites at a below-book price is that the margin recovery and loan growth lift the return on equity durably, while the acquired-loan credit and the goodwill on the balance sheet do not erode the tangible value the price is discounting.

Catalysts

Simmons' first quarter of 2026 marked a clear earnings inflection. Net income more than doubled to $68.5 million from $32.4 million a year earlier, with diluted EPS of $0.47 against $0.26, driven by a net interest margin that expanded 89 basis points year over year to 3.84% on improving funding costs and fixed-rate asset repricing. Loans grew 10% on a linked-quarter annualized basis, broad-based across geography and industry, lifting net interest income. The sequential comparison was softer, with net income down from $78.1 million and EPS down from $0.54 in the prior quarter, so the year-over-year recovery is the cleaner read than the linked-quarter trend.

Credit was the offsetting note. Net charge-offs ran 21 basis points and the provision for credit losses exceeded charge-offs by $5.5 million, primarily to support loan growth, while the allowance stood at $229.9 million against a $17.93 billion loan book. The events to watch are the durability of the margin recovery as deposit costs continue to reprice, and the credit trajectory as the recent loan growth seasons. For an acquisitive bank, the cadence of any further deal activity is also worth tracking, since it bears directly on the share count and the tangible book value the stock currently trades below.

Peer Cohorts (Per Segment, With Filing Citations)

Core business (reported)

Methodology Note

Fundamentals sourced from SEC EDGAR filings. Current price from Databento. The priced-in inversion and valuation x-ray are computed by the boothcheck engine; narrative composed by AI from the structured data.

Sources

Q1 2026 earnings, April 2026

View the full interactive SFNC report on boothcheck