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Acquisitions & Divestitures (Tables)
 6 Months Ended
Jun. 30, 2017
Business Combinations [Abstract]  
Business Acquisition, Pro Forma Information [Table Text Block]
The following table provides the unaudited pro forma information for the results of operations for the six months ended June 30, 2017 and 2016, as if the acquisition had occurred on January 1, 2016. The pro forma results combine the historical results of JCB with the Company’s Consolidated Statements of Income, adjusted for the impact of the application of the acquisition method of accounting including loan discount accretion, intangible assets amortization, and deposit and trust preferred securities premium accretion, net of taxes.  The pro forma results have been prepared for comparative purposes only and are not necessarily indicative of the results that would have been obtained had the acquisition actually occurred on January 1, 2016. No assumptions have been applied to the pro forma results of operations regarding possible revenue enhancements, expense efficiencies or asset dispositions. Only the acquisition related expenses that have been incurred as of June 30, 2017 are included in net income in the table below. 
 
Pro Forma
 
Six months ended June 30,
(in thousands, except per share data)
2017
 
2016
Total revenues (net interest income plus noninterest income)
$
101,954

 
$
97,208

Net income
23,845

 
27,721

Diluted earnings per common share
1.00

 
1.18
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]
The following table presents the assets acquired and liabilities assumed of JCB as of February 10, 2017, and their preliminary estimated fair values:
(in thousands)
As Recorded by JCB
 
Adjustments
 
As Recorded by EFSC
Assets acquired:
 
 
 
 
 
Cash and cash equivalents
$
33,739

 
$
—

 
$
33,739

Interest-bearing deposits
1,715

 
—

 
1,715

Securities
148,670

 
—

 
148,670

Portfolio loans, net
685,905

 
(11,094
)
(a)
674,811

Other real estate owned
6,762

 
(5,082
)
(b)
1,680

Other investments
2,695

 
—

 
2,695

Fixed assets, net
21,780

 
(2,259
)
(c)
19,521

Accrued interest receivable
2,794

 
—

 
2,794

Goodwill
7,806

 
(7,806
)
(d)
—

Other intangible assets
25

 
11,489

(e)
11,514

Deferred tax assets
4,634

 
4,144

(f)
8,778

Other assets
19,107

 
(296
)
(g)
18,811

Total assets acquired
$
935,632

 
$
(10,904
)
 
$
924,728

 
 
 
 
 
 
Liabilities assumed:
 
 
 
 
 
Deposits
$
764,539

 
$
629

(h)
$
765,168

Other borrowings
55,430

 
681

(i)
56,111

Trust preferred securities
12,887

 
(382
)
(j)
12,505

Accrued interest payable
653

 
—

 
653

Other liabilities
5,006

 
125

 
5,131

Total liabilities assumed
$
838,515

 
$
1,053

 
$
839,568

 
 
 
 
 
 
Net assets acquired
$
97,117

 
$
(11,957
)
 
$
85,160

 
 
 
 
 
 
Consideration paid:
 
 
 
 
 
Cash
 
 
 
 
$
29,283

Common stock
 
 
 
 
141,729

Total consideration paid
 
 
 
 
$
171,012

 
 
 
 
 
 
Goodwill
 
 
 
 
$
85,852


(a)
Fair value adjustments based on the Company’s evaluation of the acquired loan portfolio, write-off of net deferred loan costs, reclassification from other real estate owned, and elimination of the allowance for loan losses recorded by JCB. The fair value discount recorded to the loan portfolio is $24.7 million. An increase in the loan fair value discount was recorded during the second quarter of 2017 in the amount of $0.5 million upon continued refinement of the fair values.
(b)
Fair value adjustment based on the Company’s evaluation of the acquired other real estate portfolio, and reclassification to portfolio loans.
(c)
Fair value adjustments based on the Company’s evaluation of the acquired premises and equipment.
(d)
Eliminate JCB’s recorded goodwill.
(e)
Record the core deposit intangible asset on the acquired core deposit accounts.  Amount to be amortized using a sum of years digits method over a 10 year useful life. The adjustment was increased $1.5 million during the second quarter due to continued refinement of the purchase accounting calculations.
(f)
Adjustment for deferred taxes at the acquisition date. The adjustment decreased by $2.9 million during the current quarter due to continued refinement of the purchase accounting calculations.
(g)
Fair value adjustment based on evaluation of other assets.
(h)
Fair value adjustment to time deposits based on current interest rates. 
(i)
Fair value adjustment to the FHLB advances based on current interest rates. 
(j)
Fair value adjustment based on the Company's evaluation of the trust preferred securities.