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Side-by-side financial comparison of BANNER CORP (BANR) and FOSTER L B CO (FSTR). Click either name above to swap in a different company.

BANNER CORP is the larger business by last-quarter revenue ($169.3M vs $160.4M, roughly 1.1× FOSTER L B CO). BANNER CORP runs the higher net margin — 32.3% vs 1.5%, a 30.8% gap on every dollar of revenue. On growth, FOSTER L B CO posted the faster year-over-year revenue change (25.1% vs 5.7%). Over the past eight quarters, FOSTER L B CO's revenue compounded faster (13.6% CAGR vs 13.0%).

Banner Bank is a Washington-chartered commercial bank headquartered in Walla Walla, Washington, with roots that date back to 1890. The bank provides services in commercial real estate, construction, residential, agricultural and consumer loans. It also provides community banking services through its branches and loan offices located in Washington, Oregon, Idaho and California.

Foster L B Co. is a U.S.-headquartered industrial manufacturing firm that develops, produces and distributes engineered access solutions, construction components, and rail infrastructure products. It serves commercial construction, transportation, and industrial end markets across North America and selected international regions.

BANR vs FSTR — Head-to-Head

Bigger by revenue
BANR
BANR
1.1× larger
BANR
$169.3M
$160.4M
FSTR
Growing faster (revenue YoY)
FSTR
FSTR
+19.4% gap
FSTR
25.1%
5.7%
BANR
Higher net margin
BANR
BANR
30.8% more per $
BANR
32.3%
1.5%
FSTR
Faster 2-yr revenue CAGR
FSTR
FSTR
Annualised
FSTR
13.6%
13.0%
BANR

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
BANR
BANR
FSTR
FSTR
Revenue
$169.3M
$160.4M
Net Profit
$54.7M
$2.4M
Gross Margin
19.7%
Operating Margin
4.9%
Net Margin
32.3%
1.5%
Revenue YoY
5.7%
25.1%
Net Profit YoY
21.2%
1098.3%
EPS (diluted)
$1.60
$0.22

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
BANR
BANR
FSTR
FSTR
Q1 26
$169.3M
Q4 25
$152.4M
$160.4M
Q3 25
$150.0M
$138.3M
Q2 25
$144.4M
$143.6M
Q1 25
$141.1M
$97.8M
Q4 24
$140.5M
$128.2M
Q3 24
$135.7M
$137.5M
Q2 24
$132.5M
$140.8M
Net Profit
BANR
BANR
FSTR
FSTR
Q1 26
$54.7M
Q4 25
$2.4M
Q3 25
$53.5M
$4.4M
Q2 25
$45.5M
$2.9M
Q1 25
$45.1M
$-2.1M
Q4 24
$-242.0K
Q3 24
$45.2M
$35.9M
Q2 24
$39.8M
$2.8M
Gross Margin
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
19.7%
Q3 25
22.5%
Q2 25
21.5%
Q1 25
20.6%
Q4 24
22.3%
Q3 24
23.8%
Q2 24
21.7%
Operating Margin
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
10.0%
4.9%
Q3 25
13.8%
6.0%
Q2 25
12.3%
5.3%
Q1 25
13.5%
-2.0%
Q4 24
14.3%
2.4%
Q3 24
13.3%
5.3%
Q2 24
13.0%
3.2%
Net Margin
BANR
BANR
FSTR
FSTR
Q1 26
32.3%
Q4 25
1.5%
Q3 25
35.7%
3.1%
Q2 25
31.5%
2.0%
Q1 25
32.0%
-2.2%
Q4 24
-0.2%
Q3 24
33.3%
26.1%
Q2 24
30.0%
2.0%
EPS (diluted)
BANR
BANR
FSTR
FSTR
Q1 26
$1.60
Q4 25
$1.49
$0.22
Q3 25
$1.54
$0.40
Q2 25
$1.31
$0.27
Q1 25
$1.30
$-0.20
Q4 24
$1.34
$-0.04
Q3 24
$1.30
$3.27
Q2 24
$1.15
$0.26

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
BANR
BANR
FSTR
FSTR
Cash + ST InvestmentsLiquidity on hand
$4.3M
Total DebtLower is stronger
$42.6M
Stockholders' EquityBook value
$2.0B
$175.3M
Total Assets
$16.3B
$330.4M
Debt / EquityLower = less leverage
0.24×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
$422.6M
$4.3M
Q3 25
$672.9M
$3.4M
Q2 25
$483.3M
$4.2M
Q1 25
$441.9M
$2.6M
Q4 24
$501.9M
$2.5M
Q3 24
$478.8M
$3.1M
Q2 24
$247.5M
$4.0M
Total Debt
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
$42.6M
Q3 25
$58.6M
Q2 25
$81.4M
Q1 25
$82.3M
Q4 24
$46.8M
Q3 24
$68.4M
Q2 24
$87.0M
Stockholders' Equity
BANR
BANR
FSTR
FSTR
Q1 26
$2.0B
Q4 25
$1.9B
$175.3M
Q3 25
$1.9B
$174.8M
Q2 25
$1.9B
$174.4M
Q1 25
$1.8B
$170.8M
Q4 24
$1.8B
$178.3M
Q3 24
$1.8B
$181.9M
Q2 24
$1.7B
$147.1M
Total Assets
BANR
BANR
FSTR
FSTR
Q1 26
$16.3B
Q4 25
$16.4B
$330.4M
Q3 25
$16.6B
$333.9M
Q2 25
$16.4B
$349.9M
Q1 25
$16.2B
$342.8M
Q4 24
$16.2B
$334.6M
Q3 24
$16.2B
$344.5M
Q2 24
$15.8B
$333.3M
Debt / Equity
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
0.24×
Q3 25
0.33×
Q2 25
0.47×
Q1 25
0.48×
Q4 24
0.26×
Q3 24
0.38×
Q2 24
0.59×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
BANR
BANR
FSTR
FSTR
Operating Cash FlowLast quarter
$22.2M
Free Cash FlowOCF − Capex
$19.8M
FCF MarginFCF / Revenue
12.3%
Capex IntensityCapex / Revenue
1.5%
Cash ConversionOCF / Net Profit
9.18×
TTM Free Cash FlowTrailing 4 quarters
$25.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
$257.5M
$22.2M
Q3 25
$120.4M
$29.2M
Q2 25
$54.9M
$10.4M
Q1 25
$57.2M
$-26.1M
Q4 24
$293.2M
$24.3M
Q3 24
$63.8M
$24.7M
Q2 24
$78.7M
$-5.0M
Free Cash Flow
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
$247.9M
$19.8M
Q3 25
$118.7M
$26.4M
Q2 25
$52.1M
$7.7M
Q1 25
$55.6M
$-28.7M
Q4 24
$279.4M
$22.3M
Q3 24
$60.4M
$21.7M
Q2 24
$74.3M
$-7.0M
FCF Margin
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
162.6%
12.3%
Q3 25
79.1%
19.1%
Q2 25
36.1%
5.4%
Q1 25
39.4%
-29.4%
Q4 24
198.8%
17.4%
Q3 24
44.5%
15.8%
Q2 24
56.0%
-5.0%
Capex Intensity
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
6.2%
1.5%
Q3 25
1.2%
2.0%
Q2 25
1.9%
1.9%
Q1 25
1.2%
2.6%
Q4 24
9.8%
1.5%
Q3 24
2.5%
2.2%
Q2 24
3.3%
1.5%
Cash Conversion
BANR
BANR
FSTR
FSTR
Q1 26
Q4 25
9.18×
Q3 25
2.25×
6.70×
Q2 25
1.21×
3.61×
Q1 25
1.27×
Q4 24
Q3 24
1.41×
0.69×
Q2 24
1.98×
-1.74×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

BANR
BANR

Segment breakdown not available.

FSTR
FSTR

Rail Technologies And Services Segment$98.0M61%
Over Time Output Method$26.3M16%
Services$19.4M12%
Rail Technologies Products$10.0M6%
Over Time Input Method$8.3M5%

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