Press Release: ACNB Corporation Reports Fourth Quarter and Record 2025 Financial Results

Dow Jones
Jan 22

GETTYSBURG, Pa., Jan. 22, 2026 (GLOBE NEWSWIRE) -- ACNB Corporation (NASDAQ: ACNB) ("ACNB" or the "Corporation"), financial holding company for ACNB Bank and ACNB Insurance Services, Inc., announced net income of $10.8 million, or $1.04 diluted earnings per share, for the three months ended December 31, 2025 compared to net income of $6.6 million, or $0.77 diluted earnings per share, for the three months ended December 31, 2024 and compared to net income of $14.9 million, or $1.42 diluted earnings per share, for the three months ended September 30, 2025. Core net income(1) was $14.0 million for the three months ended December 31, 2025 compared to core net income(1) of $7.3 million for three months ended December 31, 2024 and core net income(1) of $15.0 million for the three months ended September 30, 2025. The Corporation reported net income of $37.1 million, or $3.60 diluted earnings per share, for the twelve months ended December 31, 2025, an increase of $5.2 million compared to the twelve months ended December 31, 2024. Core net income(1) was $52.4 million for the twelve months ended December 31, 2025, an increase of $19.0 million compared to core net income(1) of $33.4 million for twelve months ended December 31, 2024.

ACNB's financial results for both the three and twelve month periods ended December 31, 2025 were impacted by the repositioning of the investment securities portfolio as announced on Form 8-K on December 5, 2025. ACNB completed a repositioning of the investment securities portfolio by selling $74.6 million in book value of available for sale investment securities for an after-tax loss of $2.8 million. In addition, the financial results for 2025 were impacted by the acquisition of Traditions Bancorp, Inc. which was completed on February 1, 2025 ("Acquisition"). The financial results for any periods ended prior to February 1, 2025 reflect ACNB on a standalone basis. As a result, ACNB's financial results for the three and twelve months ended December 31, 2025 may not be directly comparable to prior reported periods.

2025 Highlights

   -- Fully taxable equivalent ("FTE") net interest margin was 4.23% for the 
      twelve months ended December 31, 2025 compared to 3.79% for the twelve 
      months ended December 31, 2024 
 
   -- Return on average assets was 1.16% and return on average equity was 9.44% 
      for the twelve months ended December 31, 2025; core return on average 
      assets1 was 1.64% and core return on average equity1 was 13.36% for the 
      twelve months ended December 31, 2025 
 
   -- Total non-performing loans to total loans, net of unearned income, was 
      0.46% at December 31, 2025 compared to 0.40% at December 31, 2024 
 
   -- Net charge-offs to average loans outstanding were 0.01% for the twelve 
      months ended December 31, 2025 compared to 0.02% for the twelve months 
      ended December 31, 2024 
 
   -- Tangible common equity to tangible assets ratio1 of 10.60% at December 
      31, 2025 compared to 10.72% at December 31, 2024. The net unrealized loss 
      on the available for sale securities portfolio was $24.2 million at 
      December 31, 2025 compared to a net unrealized loss of $47.7 million at 
      December 31, 2024 
 
   -- ACNB repurchased 264,393 shares of ACNB common stock in open market 
      transactions for the twelve months ended December 31, 2025 

"We are excited and pleased to share our 2025 financial results with our shareholders. This was a transformational year for ACNB Corporation with the successful acquisition and integration of our largest transaction to date in Traditions Bancorp, Inc. Thanks to the dedication of our entire team, we achieved our financial metrics that we originally presented at the time of the acquisition." said James P. Helt, ACNB Corporation President and Chief Executive Officer.

"Our continued focus on community banking principles centered on customer relationships has produced a record year of earnings for the Corporation. The Corporation's credit metrics and capital positions remain strong. In addition, the Corporation recognized a 21% increase in its common stock share price during the calendar year and increased its quarterly dividend by $0.06 per share or 19% from the fourth quarter of 2024 to the fourth quarter of 2025. The Corporation has increased the amount of cash dividends it has paid out per share each year since 2017, going from a quarterly cash dividend of $0.20 to $0.38 in that time, an increase of 90%."

Mr. Helt continued, "As we now turn our focus to 2026, we remain committed to our vision to be the financial services provider of choice in the communities we serve by building relationships and finding solutions for our customers. We believe that our diversified revenue stream with ACNB Insurance Services, ACNB Wealth Management and Traditions Mortgage provides a strong foundation for future growth, profitability and long-term shareholder value. We would like to express our gratitude for the continued support of our board of directors, shareholders, customers and employees."

Net Interest Income and Margin

Net interest income for the three months ended December 31, 2025 totaled $32.9 million, an increase of $714 thousand from the three months ended September 30, 2025. The FTE net interest margin for the three months ended December 31, 2025 was 4.36%, a 9 basis points increase from the three months ended September 30, 2025. The increase in FTE net interest margin from the three months ended September 30, 2025 was driven primarily by a 5 basis points increase in earning asset yields as new loans and securities funded were at higher rates than those that paid off or matured during the quarter and a 6 basis points decrease in the cost of interest-bearing deposits as a result of lower rates on higher cost deposits from the Acquisition and lower overall market rates during the three months ended December 31, 2025. The accretion impact of acquisition accounting adjustments on loans and deposits from the Acquisition was $1.9 million and $2.1 million for the three months ended December 31, 2025 and the three months ended September 30, 2025, respectively.

Net interest income for the three months ended December 31, 2025 increased $11.7 million from the three months ended December 31, 2024. The FTE net interest margin for the three months ended December 31, 2025 increased 55 basis points from the three months ended December 31, 2024. The following discussion of increases in average balances and yields compared to the same period of the prior year was driven primarily by the Acquisition. For the three months ended December 31, 2025, total average loans increased $687.1 million compared to the three months ended December 31, 2024. The FTE yield on total loans was 6.33% for the three months ended December 31, 2025, an increase of 72 basis points compared to the three months ended December 31, 2024. For the three months ended December 31, 2025, total average interest-bearing deposits increased $555.2 million from the three months ended December 31, 2024. The average rate paid on interest-bearing deposits was 1.36% for the three months ended December 31, 2025, an increase of 40 basis points from the three months ended December 31, 2024. For the three months ended December 31, 2025, total average noninterest-bearing demand deposits increased $128.0 million from the three months ended December 31, 2024.

Net interest income for the twelve months ended December 31, 2025 totaled $123.1 million, an increase of $39.5 million from $83.6 million for the twelve months ended December 31, 2024. The FTE net interest margin for the twelve months ended December 31, 2025 was 4.23%, a 44 basis points increase from 3.79% for the twelve months ended December 31, 2024. The following discussion of increases in average balances and yields compared to the prior year was driven primarily by the Acquisition. Total average loans increased $635.8 million compared to the twelve months ended December 31, 2024. The FTE yield on total loans was 6.25%, an increase of 73 basis points compared to the twelve months ended December 31, 2024. Total average interest-bearing deposits increased $542.1 million from the twelve months ended December 31, 2024. The average rate paid on interest-bearing deposits was 1.41% for the twelve months ended December 31, 2025, an increase of 58 basis points from the twelve months ended December 31, 2024. Total average noninterest-bearing demand deposits increased $87.5 million from the twelve months ended December 31, 2024. The accretion impact of acquisition accounting adjustments on loans and deposits from the Acquisition was $7.7 million for the twelve months ended December 31, 2025.

Noninterest Income

Noninterest income for the three months ended December 31, 2025 was $4.3 million, a decrease of $4.1 million and $1.5 million from the three months ended September 30, 2025 and the three months ended December 31, 2024, respectively. The decrease in both periods was driven primarily by the repositioning of the investment securities portfolio, which generated a $3.6 million pre-tax loss on the sale of investment securities, and insurance commissions which were $1.9 million for the three months ended December 31, 2025, a decrease of $663 thousand and $223 thousand from the three months ended September 30, 2025 and the three months ended December 31, 2024, respectively. The decrease in insurance commissions from the three months ended September 30, 2025 was driven primarily by seasonality while the decrease from the three months ended December 31, 2024 was driven primarily by policy cancellations of two customers. Gain from mortgage loans held for sale for the three months ended December 31, 2025 was $1.4 million, a decrease of $90 thousand from the three months ended September 30, 2025 driven primarily by seasonality and an increase of $1.3 million from the three months ended December 31, 2024 driven primarily by the Acquisition. Wealth management income was $1.2 million for the three months ended December 31, 2025, a $75 thousand

increase from the three months ended September 30, 2025 and a $193 thousand increase from the three months ended December 31, 2024. The increase in wealth management income from the three months ended September 30, 2025 was driven primarily by higher estate administration income while the increase from the three months ended December 31, 2024 was driven primarily by growth of fee-based assets under management/administration, and an increase in estate administration income and brokerage commissions generated by higher overall sales activity.

Earnings on investment in bank-owned life insurance was $735 thousand for the three months ended December 31, 2025, a $84 thousand increase from the three months ended September 30, 2025 and a $229 thousand increase from the three months ended December 31, 2024. The increase in earnings on investment in bank-owned life insurance from the three months ended September 30, 2025 was driven primarily by the purchase of new policies in the third quarter of 2025 while the increase from the three months ended December 31, 2024 was driven primarily the purchase of new policies in the third quarter of 2025 and the Acquisition.

Noninterest income, excluding net gains (losses) on sales or calls of securities, for the twelve months ended December 31, 2025 was $32.1 million, an increase of $7.5 million from the twelve months ended December 31, 2024. The increase was driven primarily by a $5.0 million increase in gain from mortgage loans held for sale, a $697 thousand increase in service charges on deposits and $614 thousand higher earnings on investment in bank-owned life insurance, which were primarily driven by the Acquisition.

Noninterest Expense

Noninterest expense for the three months ended December 31, 2025 increased $1.1 million from the three months ended September 30, 2025. Merger-related expenses totaled $575 thousand for the three months ended December 31, 2025 compared to $169 thousand for the three months ended September 30, 2025. Other increased $621 thousand for the three months ended December 31, 2025 compared to the three months ended September 30, 2025. The increase was driven primarily by a write-off of legacy accounts receivable at the insurance subsidiary of $475 thousand. Professional services increased $164 thousand for the three months ended December 31, 2025 compared to three months ended September 30, 2025. The increase was driven primarily by internal bank initiatives and the Acquisition. Salaries and employee benefits expense for the three months ended December 31, 2025 decreased $157 thousand compared to three months ended September 30, 2025. The decrease was driven primarily by lower health insurance expense.

Noninterest expense for the three months ended December 31, 2025 increased $5.1 million from the three months ended December 31, 2024. The increase was driven primarily by the Acquisition. Salaries and employee benefits expense increased $2.7 million for the three months ended December 31, 2025 compared to the three months ended December 31, 2024. The increase was driven primarily by additional employees attributable to the Acquisition, merit increases, and higher mortgage commissions. Other increased $1.2 million for the three months ended December 31, 2025 compared to the three months ended December 31, 2024. The increase was driven primarily by the Acquisition, the write-off of legacy accounts receivable at the insurance subsidiary and higher internet banking services.

Noninterest expense for the twelve months ended December 31, 2025 increased $29.8 million compared to the twelve months ended December 31, 2024. The increase was driven primarily by the Acquisition. Salaries and employee benefits expense increased $9.9 million during the twelve months ended December 31, 2025 compared to the twelve months ended December 31, 2024. The increase was driven primarily by additional employees attributable to the Acquisition, merit increases, and higher mortgage commissions. Merger-related expense totaled $10.7 million for the twelve months ended December 31, 2025 compared to $2.0 million for the twelve months ended December 31, 2024. Intangible assets amortization increased $3.0 million and net occupancy increased $1.0 million for the twelve months ended December 31, 2025 compared to the twelve months ended December 31, 2024. The increases were a result of the Acquisition. Equipment expense increased $2.2 million driven primarily by the Acquisition and the implementation of new additional products into our core processing system. Other increased $3.9 million for the twelve months ended December 31, 2025 compared to the twelve months ended December 31, 2024. The increase was driven primarily by the Acquisition, higher internet banking services and contributions.

Loans and Asset Quality

Total loans outstanding were $2.33 billion at December 31, 2025, a decrease of $6.1 million from September 30, 2025 and an increase of $647.6 million from December 31, 2024. The decrease compared to September 30, 2025 was across commercial and industrial, real estate construction and consumer portfolios and was partially offset by increases in commercial real estate, residential mortgage and home equity lines of credit portfolios. The increase compared to December 31, 2024 was spread across all loan categories and was driven primarily by the Acquisition. The allowance for credit losses was $23.7 million at December 31, 2025, an increase of $12 thousand compared to September 30, 2025 and an increase of $6.4 million compared to December 31, 2024. The increase compared to September 30, 2025 was driven primarily by changes to economic forecast assumptions within the CECL model. The increase compared to December 31, 2024 was driven primarily by the Acquisition. Total non-performing loans to total loans, net of unearned income, increased from 0.40% at December 31, 2024 to 0.46% at December 31, 2025. The increase was driven primarily by three unrelated relationships in the commercial real estate and residential mortgage portfolios. The bank does not believe the increase is indicative of a general weakness in the overall loan portfolio. The allowance for unfunded commitments was $1.8 million at December 31, 2025, an increase of $447 thousand compared to September 30, 2025 and an increase of $437 thousand compared to December 31, 2024. The increase compared to both periods was driven primarily by the concentration of unfunded commitments to higher loss rate segments.

Deposits and Borrowings

Deposits totaled $2.45 billion at December 31, 2025, a decrease of $15.7 million from September 30, 2025 and an increase of $657.7 million from December 31, 2024. Total interest-bearing deposits were $1.90 billion at December 31, 2025, an increase of $12.1 million from September 30, 2025 and an increase of $555.3 million from December 31, 2024. Money markets, included in interest-bearing deposits, decreased $7.6 million since September 30, 2025 and increased $234.1 million since December 31, 2024. The decrease in money market deposits from September 30, 2025 was driven primarily by lower balances of higher cost money markets from the Acquisition and the increase from December 31, 2024 was a result of the Acquisition. Time deposits increased $6.5 million and $179.9 million since September 30, 2025 and December 31, 2024, respectively. Included in total deposits at December 31, 2025 were $553.9 million of noninterest-bearing deposits, which decreased $27.8 million from September 30, 2025 driven primarily by seasonal decreases in commercial account balances and increased $102.4 million from December 31, 2024 driven primarily by the Acquisition.

Total borrowings were $320.1 million at December 31, 2025, a decrease of $15.7 million compared to September 30, 2025 and an increase of $49.0 million compared to December 31, 2024. Total borrowings decreased from September 30, 2025 driven primarily by a decrease in seasonal repurchase agreement balances. Total borrowings increased from December 31, 2024 driven primarily by short-term FHLB borrowings for general balance sheet management.

Stockholders' Equity

Total stockholders' equity was $420.0 million at December 31, 2025 compared to $408.6 million at September 30, 2025 and $303.3 million at December 31, 2024. The increase at December 31, 2025 compared to September 30, 2025 was driven primarily by net income of $10.8 million and a $6.4 million change in unrealized gains in available for sale investment securities slightly offset by dividends paid of $3.9 million and common stock repurchased of $2.5 million for the three months ended December 31, 2025. The increase at December 31, 2025 compared to December 31, 2024 was driven primarily by the common stock equity issued in the Acquisition, net income of $37.1 million, and a $19.5 million change in unrealized gains in available for sale investment securities slightly offset by dividends paid of $14.4 million and common stock repurchased of $11.2 million for the twelve months ended December 31, 2025. Tangible book value1 per share was $32.22, $30.87 and $29.51 at December 31, 2025, September 30, 2025 and December 31, 2024, respectively.

1 Non-GAAP financial measure. Please refer to the calculation on the page titled "Non-GAAP Reconciliation" at the end of this document.

 
Contact:  Jason H. Weber 
          EVP/Treasurer & 
          Chief Financial Officer 
          717.339.5090 
          jweber@acnb.com 
 

About ACNB Corporation

ACNB Corporation, headquartered in Gettysburg, PA, is the independent $3.23 billion financial holding company for the wholly-owned subsidiaries of ACNB Bank, Gettysburg, PA, including its operating divisions Traditions Bank and Traditions Mortgage, and ACNB Insurance Services, Inc., Westminster, MD. Originally founded in 1857, ACNB Bank serves its marketplace with banking and wealth management services, including trust and retail brokerage, via a network of 33 community banking offices and one loan office located in the Pennsylvania counties of Adams, Cumberland, Franklin, Lancaster and York, and the Maryland counties of Baltimore, Carroll and Frederick. ACNB Insurance Services, Inc. is a full-service insurance agency with licenses in 46 states. The agency offers a broad range of property, casualty, health, life and disability insurance serving personal and commercial clients through office locations in Westminster, MD and Gettysburg, PA. For more information regarding ACNB Corporation and its subsidiaries, please visit investor.acnb.com.

SAFE HARBOR AND FORWARD-LOOKING STATEMENTS - Should there be a material subsequent event prior to the filing of the Quarterly Report on Form 10-Q with the Securities and Exchange Commission, the financial information reported in this press release is subject to change to reflect the subsequent event. In addition to historical information, this press release may contain forward-looking statements. Examples of forward-looking statements include, but are not limited to, (a) projections or statements regarding future earnings, expenses, net interest income, other income, earnings or loss per share, asset mix and quality, growth prospects, capital structure, and other financial terms, (b) statements of plans and objectives of Management or the Board of Directors, and (c) statements of assumptions, such as economic conditions in the Corporation's market areas. Such forward-looking statements can be identified by the use of forward-looking terminology such as "believes", "expects", "may", "intends", "will", "should", "anticipates", or the negative of any of the foregoing or other variations thereon or comparable terminology, or by discussion of strategy. Forward-looking statements are subject to certain risks and uncertainties such as national, regional and local economic conditions, competitive factors, and regulatory limitations. Actual results may differ materially from those projected in the forward-looking statements. Such risks, uncertainties, and other factors that could cause actual results and experience to differ from those projected include, but are not limited to, the following: short-term and long-term effects of inflation and rising costs on the Corporation, customers and economy; banking instability caused by bank failures and financial uncertainty of various banks which may adversely impact the Corporation and its securities and loan values, deposit stability, capital adequacy, financial condition, operations, liquidity, and results of operations; effects of governmental and fiscal policies, as well as legislative and regulatory changes; effects of new laws and regulations (including laws and regulations concerning taxes, banking, securities and insurance) and their application with which the Corporation and its subsidiaries must comply; impacts of the capital and liquidity requirements of the Basel III standards; effects of changes in accounting policies and practices, as may be adopted by the regulatory agencies, as well as the Financial Accounting Standards Board and other accounting standard setters; ineffectiveness of the business strategy due to changes in current or future market conditions; future actions or inactions of the United States government, including the effects of short-term and long-term federal budget and tax negotiations and a failure to increase the government debt limit or a prolonged shutdown of the federal government; effects of economic conditions particularly with regard to the negative impact of any pandemic, epidemic or health-related crisis and the responses thereto on the operations of the Corporation and current customers, specifically the effect of the economy on loan customers' ability to repay loans; effects of competition, and of changes in laws and regulations on competition, including industry consolidation and development of competing financial products and services; inflation, securities market and monetary fluctuations; risks of changes in interest rates on the level and composition of deposits, loan demand, and the values of loan collateral, securities, and interest rate protection agreements, as well as interest rate risks; difficulties in acquisitions and integrating and operating acquired business operations, including information technology difficulties; challenges in establishing and maintaining operations in new markets; effects of technology changes; effects of general economic conditions and more specifically in the Corporation's market areas; failure of assumptions underlying the establishment of reserves for credit losses and estimations of values of collateral and various financial assets and liabilities; acts of war or terrorism or geopolitical instability; disruption of credit and equity markets; ability to manage current levels of impaired assets; loss of certain key officers; ability to maintain the value and image of the Corporation's brand and protect the Corporation's intellectual property rights; continued relationships with major customers; and, potential impacts to the Corporation from continually evolving cybersecurity and other technological risks and attacks, including additional costs, reputational damage, regulatory penalties, and financial losses. Management considers subsequent events occurring after the balance sheet date for matters which may require adjustment to, or disclosure in, the consolidated financial statements. The review period for subsequent events extends up to and including the filing date of the Corporation's consolidated financial statements when filed with the SEC. Accordingly, the financial information in this announcement is subject to change. We caution readers not to place undue reliance on these forward-looking statements. They only reflect Management's analysis as of this date. The Corporation does not revise or update these forward-looking statements to reflect events or changed circumstances. Please carefully review the risk factors described in other documents the Corporation files from time to time with the SEC, including the Annual Reports on Form 10-K and Quarterly Reports on Form 10-Q. Please also carefully review any Current Reports on Form 8-K filed by the Corporation with the SEC.

ACNB #2026-02

January 22, 2026

 
                                 ACNB Corporation Financial Highlights 
                           Selected Financial Data by Respective Quarter End 
                                              (Unaudited) 
 
(Dollars in thousands,    December 31,    September 30,        June 30,       March 31,    December 31, 
except per share data)        2025            2025               2025           2025           2024 
                         --------------  ---------------  --------------  --------------  -------------- 
BALANCE SHEET DATA 
    Total assets         $3,228,126      $3,250,838       $3,259,528      $3,270,041      $2,394,830 
    Investment 
     securities             531,131         526,570          520,758         521,306         459,472 
    Total loans, net of 
     unearned income      2,330,514       2,336,605        2,341,816       2,322,209       1,682,910 
    Allowance for 
     credit losses          (23,672)        (23,660)         (24,353)        (24,646)        (17,280) 
    Deposits              2,450,185       2,465,896        2,524,541       2,540,009       1,792,501 
    Allowance for 
     unfunded 
     commitments              1,831           1,384            1,529           1,883           1,394 
    Borrowings              320,116         335,833          298,395         299,531         271,159 
    Stockholders' 
     equity                 419,974         408,642          395,151         386,883         303,273 
INCOME STATEMENT DATA 
    Interest and 
     dividend income     $   42,856      $   42,490       $   41,576      $   36,290      $   27,381 
    Interest expense         10,005          10,353           10,564           9,200           6,269 
                          ---------       ---------  ---   ---------       ---------       --------- 
    Net interest income      32,851          32,137           31,012          27,090          21,112 
    Provision for 
     (reversal of) 
     credit losses              106            (584)            (228)          5,968             249 
    Provision for 
     (reversal of) 
     unfunded 
     commitments                447            (145)            (354)           (480)             44 
                          ---------       ---------        ---------       ---------       --------- 
    Net interest income 
    after provisions 
    for (reversal of) 
    credit losses and 
    unfunded 
    commitments              32,298          32,866           31,594          21,602          20,819 
    Noninterest income        4,332           8,411            8,682           7,184           5,803 
    Noninterest 
     expenses                23,453          22,361           25,366          29,335          18,388 
                          ---------       ---------  ---   ---------       ---------       --------- 
    Income (loss) 
     before income 
     taxes                   13,177          18,916           14,910            (549)          8,234 
    Income tax expense 
     (benefit)                2,372           4,046            3,262            (277)          1,639 
                          ---------       ---------  ---   ---------       ---------       --------- 
    Net income (loss)    $   10,805      $   14,870       $   11,648      $     (272)     $    6,595 
                          =========       =========  ===   =========       =========       ========= 
PROFITABILITY RATIOS 
    Total loans, net of 
     unearned income to 
     deposits                 95.12%          94.76%           92.76%          91.43%          93.89% 
    Return on average 
     assets 
     (annualized)              1.30            1.80             1.43           (0.04)           1.08 
    Return on average 
     equity 
     (annualized)             10.31           14.66            11.96           (0.31)           8.57 
    Efficiency ratio(1)       53.39           51.96            56.21           60.13           63.83 
    FTE Net interest 
     margin                    4.36            4.27             4.21            4.07            3.81 
    Yield on average 
     earning assets            5.69            5.64             5.64            5.45            4.93 
    Yield on investment 
     securities                3.17            3.03             2.95            2.91            2.58 
    Yield on total 
     loans                     6.33            6.29             6.29            6.08            5.61 
    Cost of funds              1.40            1.45             1.50            1.45            1.19 
PER SHARE DATA 
    Diluted earnings 
     (loss) per share    $     1.04      $     1.42       $     1.11      $    (0.03)     $     0.77 
    Cash dividends paid 
     per share                 0.38            0.34             0.34            0.32            0.32 
    Tangible book value 
     per share(1)             32.22           30.87            29.30           28.23           29.51 
CAPITAL RATIOS(2) 
    Tier 1 leverage 
     ratio                    11.40%          11.22%           10.97%          11.81%          12.52% 
    Common equity tier 
     1 ratio                  14.74           14.45            13.96           13.65           16.27 
    Tier 1 risk based 
     capital ratio            14.96           14.67            14.17           13.86           16.56 
    Total risk based 
     capital ratio            16.54           16.22            15.75           15.45           18.36 
CREDIT QUALITY 
    Net charge-offs to 
     average loans 
     outstanding 
     (annualized)              0.02%           0.02%            0.01%           0.01%           0.04% 
    Total 
    non-performing 
    loans to total 
    loans, net of 
    unearned income(3)         0.46            0.43             0.43            0.43            0.40 
    Total 
     non-performing 
     assets to total 
     assets(4)                 0.33            0.31             0.31            0.32            0.30 
    Allowance for 
     credit losses to          1.02            1.01             1.04            1.06            1.03 
     total loans, net 
     of unearned 
     income 
 

1 Non-GAAP financial measure. Please refer to the calculation on the page titled "Non-GAAP Reconciliation" at the end of this document.

2 Regulatory capital ratios as of December 31, 2025 are preliminary.

3 Non-performing loans consists of loans on nonaccrual status and loans greater than 90 days past due and still accruing interest.

4 Non-performing assets consists of non-performing loans and foreclosed assets held for resale.

 
                   Consolidated Statements of Condition 
                               (Unaudited) 
 
(Dollars in thousands,    December 31,   September 30, 
except per share data)        2025            2025       December 31, 2024 
                         --------------  --------------  ----------------- 
ASSETS 
    Cash and due from 
     banks                $     20,611    $     30,500    $      16,352 
    Interest-bearing 
     deposits with 
     banks                      45,037          71,639           30,910 
                             ---------       ---------       ---------- 
      Total Cash and 
       Cash 
       Equivalents              65,648         102,139           47,262 
    Equity securities 
     with readily 
     determinable fair 
     values                        949             945              919 
    Investment 
     securities 
     available for 
     sale, at estimated 
     fair value                466,894         462,217          393,975 
    Investment securities held to maturity, at amortized 
     cost (fair value 
    $57,537, $56,932 
     and $56,924)               63,288          63,408           64,578 
    Loans held for sale         28,170          16,850              426 
    Total loans, net of 
     unearned income         2,330,514       2,336,605        1,682,910 
    Less: Allowance for 
     credit losses             (23,672)        (23,660)         (17,280) 
                             ---------       ---------       ---------- 
      Loans, net             2,306,842       2,312,945        1,665,630 
    Premises and 
     equipment, net             30,648          31,107           25,454 
    Right of use asset           4,155           4,403            2,663 
    Restricted 
     investment in bank 
     stocks                     14,237          14,462           10,853 
    Investment in 
     bank-owned life 
     insurance                 105,840          96,755           81,850 
    Investments in 
     low-income housing 
     partnerships                  751             783              877 
    Goodwill                    64,449          64,449           44,185 
    Intangible assets, 
     net                        22,435          23,565            7,838 
    Assets held for 
     sale                          275             275               -- 
    Foreclosed assets 
     held for resale                19              32              438 
    Other assets                53,526          56,503           47,882 
                             ---------       ---------       ---------- 
      Total Assets        $  3,228,126    $  3,250,838    $   2,394,830 
                             =========       =========       ========== 
 
 
LIABILITIES AND 
STOCKHOLDERS' EQUITY 
    Deposits: 
     Noninterest-bearing     $     553,855   $  581,697   $  451,503 
     Interest-bearing            1,896,330    1,884,199    1,340,998 
                                 ---------    ---------    --------- 
      Total Deposits             2,450,185    2,465,896    1,792,501 
    Short-term borrowings           64,740       80,468       15,826 
    Long-term borrowings           255,376      255,365      255,333 
    Lease liability                  4,451        4,696        2,764 
    Allowance for unfunded 
     commitments                     1,831        1,384        1,394 
    Other liabilities               31,569       34,387       23,739 
      Total Liabilities          2,808,152    2,842,196    2,091,557 
 
     Stockholders' Equity: 
     Preferred Stock, 
     $2.50 par value, 
     20,000,000 shares 
     authorized; no 
     shares outstanding 
     at December 31, 
     2025, September 30, 
     2025 and December 
     31, 2024                           --           --           -- 
     Common stock, $2.50 
     par value, 
     20,000,000 shares 
     authorized; 
     11,028,152, 
     11,023,573, and 
     8,945,293 shares 
     issued; 10,372,251, 
     10,423,015, and 
     8,553,785 shares 
     outstanding at 
     December 31, 2025, 
     September 30, 2025 
     and December 31, 
     2024, respectively             27,564       27,555       22,357 
     Treasury stock, at 
     cost, 655,901, 
     600,558, and 391,508 
     at December 31, 
     2025, September 30, 2025, 
      and December 31, 2024, 
      respectively                 (22,367)     (19,875)     (11,203) 
     Additional paid-in capital    179,658      179,130       99,163 
     Retained earnings             257,293      250,410      234,624 
     Accumulated other 
      comprehensive loss           (22,174)     (28,578)     (41,668) 
                                 ---------    ---------    --------- 
      Total Stockholders' 
       Equity                      419,974      408,642      303,273 
                                 ---------    ---------    --------- 
      Total Liabilities 
       and Stockholders' 
       Equity                $   3,228,126   $3,250,838   $2,394,830 
                           ----  ---------    ---------    --------- 
 
 
                               Consolidated Income Statements 
                                         (Unaudited) 
 
                                   Three Months Ended              Years Ended December 31, 
                                        September     December 
                         December 31,      30,           31, 
(Dollars in thousands, 
except per share data)       2025          2025         2024          2025          2024 
                         ------------  ------------  -----------  ------------  ------------- 
INTEREST AND DIVIDEND 
INCOME 
  Loans, including 
  fees: 
    Taxable              $    37,293   $    36,961   $   23,294   $   142,485   $   90,547 
    Tax-exempt                   343           324          289         1,276        1,232 
  Investment 
  securities: 
    Taxable                    3,580         3,430        2,555        13,195       10,748 
    Tax-exempt                   297           281          284         1,149        1,136 
    Dividends                    320           332          231         1,299          970 
  Other                        1,023         1,162          728         3,808        2,832 
                          ----------    ----------    ---------    ----------    --------- 
      Total Interest 
       and Dividend 
       Income                 42,856        42,490       27,381       163,212      107,465 
                          ----------    ----------    ---------    ----------    --------- 
INTEREST EXPENSE 
  Deposits                     6,547         6,872        3,279        26,699       11,194 
  Short-term borrowings          491           513           12         1,639          859 
  Long-term borrowings         2,967         2,968        2,978        11,784       11,801 
                          ----------    ----------    ---------    ----------    --------- 
      Total Interest 
       Expense                10,005        10,353        6,269        40,122       23,854 
                          ----------    ----------    ---------    ----------    --------- 
      Net Interest 
       Income                 32,851        32,137       21,112       123,090       83,611 
  Provision for 
   (reversal of) credit 
   losses                        106          (584)         249         5,262       (2,437) 
  Provision for 
   (reversal of) 
   unfunded 
   commitments                   447          (145)          44          (532)        (326) 
                          ----------    ----------    ---------    ----------    --------- 
    Net Interest Income 
     after Provisions 
     for (Reversal of) 
     Credit Losses and 
     Unfunded 
     Commitments              32,298        32,866       20,819       118,360       86,374 
                          ----------    ----------    ---------    ----------    --------- 
NONINTEREST INCOME 
  Insurance commissions        1,882         2,545        2,105         9,482        9,754 
  Gain from mortgage 
   loans held for sale         1,373         1,463          107         5,266          301 
  Service charges on 
   deposits                    1,282         1,286        1,084         4,841        4,144 
  Wealth management            1,200         1,125        1,007         4,475        4,226 
  ATM debit card 
   charges                       923           904          815         3,563        3,303 
  Earnings on 
   investment in 
   bank-owned life 
   insurance                     735           651          506         2,593        1,979 
  Gain on life 
  insurance proceeds              --            --           --           285           -- 
  Net (losses) gains on 
   sales or calls of 
   investment 
   securities                 (3,557)           --           --        (3,535)          69 
  Net gains (losses) on 
   equity securities               4             9          (28)           30           (9) 
  Other                          490           428          207         1,609          963 
                          ----------    ----------    ---------    ----------    --------- 
      Total Noninterest 
       Income                  4,332         8,411        5,803        28,609       24,730 
                          ----------    ----------    ---------    ----------    --------- 
NONINTEREST EXPENSES 
  Salaries and employee 
   benefits                   13,034        13,191       10,318        52,779       42,929 
  Equipment                    2,356         2,302        2,324         9,477        7,321 
  Net occupancy                1,241         1,217        1,096         5,177        4,162 
  Professional services          752           588          586         2,660        2,140 
  Other tax                      539           561          360         1,847        1,446 
  FDIC and regulatory            458           457          337         1,751        1,425 
  Intangible assets 
   amortization                1,130         1,129          304         4,257        1,244 
  Merger-related                 575           169          885        10,718        2,045 
  Other                        3,368         2,747        2,178        11,849        7,973 
                          ----------    ----------    ---------    ----------    --------- 
      Total Noninterest 
       Expenses               23,453        22,361       18,388       100,515       70,685 
                          ----------    ----------    ---------    ----------    --------- 
      Income Before 
       Income Taxes           13,177        18,916        8,234        46,454       40,419 
  Income taxes                 2,372         4,046        1,639         9,403        8,573 
                          ----------    ----------    ---------    ----------    --------- 
      Net Income         $    10,805   $    14,870   $    6,595   $    37,051   $   31,846 
                          ==========    ==========    =========    ==========    ========= 
PER SHARE DATA 
  Basic earnings         $      1.04   $      1.43   $     0.78   $      3.61   $     3.75 
  Diluted earnings       $      1.04   $      1.42   $     0.77   $      3.60   $     3.73 
  Weighted average 
   shares basic           10,351,613    10,419,581    8,511,253    10,259,179    8,503,473 
  Weighted average 
   shares diluted         10,386,137    10,455,461    8,549,691    10,290,148    8,536,965 
 
 
                                                                                       Average Balances, Income and Expenses, Yields and 
                                                                                                             Rates 
 
                                   Three Months Ended                      Three Months Ended                      Three Months Ended                      Three Months Ended                      Three Months Ended 
                                   December 31, 2025                       September 30, 2025                        June 30, 2025                           March 31, 2025                        December 31, 2024 
                         --------------------------------------  --------------------------------------  --------------------------------------  --------------------------------------  -------------------------------------- 
                           Average                   Yield/        Average                   Yield/        Average                   Yield/        Average                   Yield/        Average                   Yield/ 
(Dollars in thousands)     Balance     Interest(1)    Rate         Balance     Interest(1)    Rate         Balance     Interest(1)    Rate         Balance     Interest(1)    Rate         Balance     Interest(1)    Rate 
                          ---------    -----------   ------       ---------    -----------   ------       ---------    -----------   ------       ---------    -----------   ------       ---------    -----------   ------ 
ASSETS 
  Loans: 
    Taxable              $2,305,296   $     37,293     6.42%     $2,298,054   $     36,961     6.38%     $2,296,429   $     36,555     6.38%     $2,080,231   $     31,676     6.18%     $1,619,245   $     23,294     5.72% 
    Tax-exempt               58,740            434     2.93          58,587            410     2.78          58,903            401     2.73          57,969            370     2.59          57,683            366     2.52 
                          ---------    -----------                ---------    -----------                ---------    -----------                ---------    -----------                ---------    ----------- 
     Total Loans(2)       2,364,036         37,727     6.33       2,356,641         37,371     6.29       2,355,332         36,956     6.29       2,138,200         32,046     6.08       1,676,928         23,660     5.61 
  Investment 
  Securities: 
    Taxable                 480,987          3,900     3.22         485,309          3,762     3.08         482,933          3,590     2.98         447,986          3,242     2.93         431,338          2,786     2.57 
    Tax-exempt               54,518            376     2.74          53,165            356     2.66          54,261            358     2.65          54,659            365     2.71          54,453            359     2.62 
                          ---------    -----------                ---------    -----------                ---------    -----------                ---------    -----------                ---------    ----------- 
      Total 
       Investments(3)       535,505          4,276     3.17         538,474          4,118     3.03         537,194          3,948     2.95         502,645          3,607     2.91         485,791          3,145     2.58 
  Interest-bearing 
   deposits with banks      101,846          1,023     3.99         103,290          1,162     4.46          77,348            831     4.31          73,181            792     4.39          60,104            728     4.82 
                          ---------    -----------                ---------    -----------                ---------    -----------                ---------    -----------                ---------    ----------- 
    Total Earning 
     Assets               3,001,387         43,026     5.69       2,998,405         42,651     5.64       2,969,874         41,735     5.64       2,714,026         36,445     5.45       2,222,823         27,533     4.93 
  Cash and due from 
   banks                     25,686                                  26,709                                  25,610                                  20,603                                  20,413 
  Premises and 
   equipment                 31,297                                  31,514                                  32,019                                  29,903                                  25,679 
  Other assets              250,508                                 245,899                                 255,624                                 224,522                                 181,180 
  Allowance for credit 
   losses                   (23,646)                                (24,312)                                (24,615)                                (19,939)                                (17,153) 
                          ---------                               ---------                               ---------                               ---------                               --------- 
    Total Asset          $3,285,232                              $3,278,215                              $3,258,512                              $2,969,115                              $2,432,942 
LIABILITIES 
  Interest-bearing 
   demand deposits       $  633,593   $        545     0.34%     $  616,565   $        570     0.37%     $  612,812   $        514     0.34%     $  573,341   $        524     0.37%     $  519,833   $        511     0.39% 
  Money markets             491,932          2,322     1.87         510,655          2,530     1.97         536,755          2,706     2.02         447,297          1,984     1.80         251,781            747     1.18 
  Savings deposits          331,309             27     0.03         335,083             26     0.03         342,327             27     0.03         331,103             27     0.03         315,512             34     0.04 
  Time deposits             454,083          3,653     3.19         454,625          3,746     3.27         473,589          4,037     3.42         410,749          3,461     3.42         268,559          1,987     2.94 
                          ---------    -----------                ---------    -----------                ---------    -----------                ---------    -----------                ---------    ----------- 
    Total 
     Interest-Bearing 
     Deposits             1,910,917          6,547     1.36       1,916,928          6,872     1.42       1,965,483          7,284     1.49       1,762,490          5,996     1.38       1,355,685          3,279     0.96 
  Short-term borrowings      69,326            491     2.81          70,389            513     2.89          44,515            341     3.07          38,721            294     3.08          23,087             12     0.21 
  Long-term borrowings      255,369          2,967     4.61         255,358          2,968     4.61         255,347          2,939     4.62         257,558          2,910     4.58         255,326          2,978     4.64 
                          ---------    -----------                ---------    -----------                ---------    -----------                ---------    -----------                ---------    ----------- 
    Total Borrowings        324,695          3,458     4.23         325,747          3,481     4.24         299,862          3,280     4.39         296,279          3,204     4.39         278,413          2,990     4.27 
                          ---------    -----------                ---------    -----------                ---------    -----------                ---------    -----------                ---------    ----------- 
    Total 
     Interest-Bearing 
     Liabilities          2,235,612         10,005     1.78       2,242,675         10,353     1.83       2,265,345         10,564     1.87       2,058,769          9,200     1.81       1,634,098          6,269     1.53 
  Noninterest-bearing 
   demand deposits          592,956                                 593,800                                 563,321                                 512,966                                 464,949 
  Other liabilities          40,963                                  39,397                                  39,271                                  36,934                                  27,887 
  Stockholders' Equity      415,701                                 402,343                                 390,575                                 360,446                                 306,008 
                          ---------                               ---------                               ---------                               ---------                               --------- 
    Total Liabilities 
     and Stockholders' 
     Equity              $3,285,232                              $3,278,215                              $3,258,512                              $2,969,115                              $2,432,942 
                          =========   -------------               =========   -------------               =========   -------------               =========   -------------               =========   ------------- 
  Taxable Equivalent 
   Net Interest Income                      33,021                                  32,298                                  31,171                                  27,245                                  21,264 
  Taxable Equivalent 
   Adjustment                                 (170)                                   (161)                                   (159)                                   (155)                                   (152) 
                                       -----------                             -----------                             -----------                             -----------                             ----------- 
  Net Interest Income                 $     32,851                            $     32,137                            $     31,012                            $     27,090                            $     21,112 
                                       ===========                             ===========                             ===========                             ===========                             =========== 
  Cost of Funds                                        1.40%                                   1.45%                                   1.50%                                   1.45%                                   1.19% 
  FTE Net Interest 
   Margin                                              4.36%                                   4.27%                                   4.21%                                   4.07%                                   3.81% 
 

1 Income on interest-earning assets has been computed on a fully taxable equivalent (FTE) basis using the 21% federal income tax statutory rate.

2 Average balances include non-accrual loans and are net of unearned income.

3 Average balances of investment securities is computed at fair value.

 
Average Balances, Income and Expenses, Yields and 
 Rates 
 
                               Year Ended December 31, 2025       Year Ended December 31, 2024 
                          --------------------------------------  ---------------------------------------- 
                            Average                   Yield/        Average                     Yield/ 
(Dollars in thousands)      Balance     Interest(1)    Rate         Balance     Interest(1)      Rate 
                           ---------    -----------   ------       ---------    -------------   ------ 
ASSETS 
  Loans: 
    Taxable               $2,245,727   $    142,485     6.34%     $1,605,976   $       90,547     5.64% 
    Tax-exempt                58,552          1,615     2.76          62,532            1,559     2.49 
                           ---------    -----------                ---------    ------------- 
      Total Loans(2)       2,304,279        144,100     6.25       1,668,508           92,106     5.52 
  Investment Securities: 
    Taxable                  474,424         14,494     3.06         445,531           11,718     2.63 
    Tax-exempt                54,148          1,454     2.69          54,596            1,438     2.63 
                           ---------    -----------                ---------    ------------- 
      Total 
       Investments(3)        528,572         15,948     3.02         500,127           13,156     2.63 
    Interest-bearing 
     deposits with 
     banks                    89,034          3,808     4.28          53,482            2,832     5.30 
      Total Earning 
       Assets              2,921,885        163,856     5.61       2,222,117          108,094     4.86 
    Cash and due from 
     banks                    24,672                                  20,920 
    Premises and 
     equipment                31,188                                  25,873 
    Other assets             244,251                                 185,037 
    Allowance for credit 
     losses                  (23,141)                                (18,589) 
                           =========                               ========= 
      Total Assets        $3,198,855                              $2,435,358 
                           =========                               ========= 
LIABILITIES 
    Interest-bearing 
     demand deposits      $  609,263   $      2,153     0.35%     $  516,033      $     1,603     0.31% 
    Money markets            496,820          9,542     1.92         248,733            2,588     1.04 
    Savings deposits         334,956            107     0.03         324,034              118     0.04 
    Time deposits            448,398         14,897     3.32         258,560            6,885     2.66 
                           ---------    -----------                ---------    ---  -------- 
      Total 
       Interest-Bearing 
       Deposits            1,889,437         26,699     1.41       1,347,360           11,194     0.83 
    Short-term 
     borrowings               55,862          1,639     2.93          36,492              859     2.35 
    Long-term borrowings     255,901         11,784     4.60         253,671           11,801     4.65 
                           ---------    -----------                ---------    ---  -------- 
      Total Borrowings       311,763         13,423     4.31         290,163           12,660     4.36 
                           ---------    -----------                ---------    ---  -------- 
      Total 
       Interest-Bearing 
       Liabilities         2,201,200         40,122     1.82       1,637,523           23,854     1.46 
    Noninterest-bearing 
     demand deposits         566,057                                 478,534 
    Other liabilities         39,153                                  28,276 
    Stockholders' Equity     392,445                                 291,025 
                           =========                               ========= 
      Total Liabilities 
       and Stockholders' 
       Equity             $3,198,855                              $2,435,358 
                           =========                               ========= 
Taxable Equivalent Net 
 Interest Income                            123,734                                    84,240 
Taxable Equivalent 
 Adjustment                                    (644)                                     (629) 
                                        ===========                             ===  ======== 
Net Interest Income                    $    123,090                               $    83,611 
                                        ===========                             ===  ======== 
Cost of Funds                                           1.45%                                     1.13% 
FTE Net Interest Margin                                 4.23%                                     3.79% 
 

1 Income on interest-earning assets has been computed on a fully taxable equivalent basis (FTE) using the 21% federal income tax statutory rate.

2 Average balances include non-accrual loans and are net of unearned income.

3 Average balances of investment securities is computed at fair value.

 
                        Loan and Deposit Detail by TypeVariance 
 
                                                                       Variance 
                                                                ----------------------- 
                                                                December    December 
                                                                2025 vs.    2025 vs. 
                          December    September     December    September   December 
(Dollars in thousands)    31, 2025     30, 2025     31, 2024      2025      2024 
                         ----------   ----------   ----------   ---------   ----------- 
Loans 
Commercial real estate   $1,273,813   $1,263,896   $  969,514   $   9,917   $304,299 
Residential mortgage        599,051      593,283      401,950       5,768    197,101 
Commercial and 
 industrial                 205,452      218,364      140,906     (12,912)    64,546 
Home equity lines of 
 credit                     127,341      125,839       85,685       1,502     41,656 
Real estate 
 construction               116,680      126,451       76,773      (9,771)    39,907 
Consumer                     10,140       10,144        9,318          (4)       822 
                          ---------    ---------    ---------    --------    ------- 
  Gross loans             2,332,477    2,337,977    1,684,146      (5,500)   648,331 
Unearned income              (1,963)      (1,372)      (1,236)       (591)      (727) 
                          ---------    ---------    ---------    --------    ------- 
  Total loans, net of 
   unearned income       $2,330,514   $2,336,605   $1,682,910   $  (6,091)  $647,604 
                          =========    =========    =========    ========    ------- 
 
 
 
                                                                     Variance 
                                                             ------------------------ 
                                                             December      December 
                                                             2025 vs.      2025 vs. 
                          December   September    December   September     December 
(Dollars in thousands)    31, 2025    30, 2025    31, 2024     2025          2024 
                         ----------  ----------  ----------  ---------   ------------ 
Deposits 
Noninterest-bearing 
 demand deposits         $  553,855  $  581,697  $  451,503  $ (27,842)    $  102,352 
Interest-bearing demand 
 deposits                   623,620     614,130     505,096      9,490        118,524 
Money market                485,808     493,430     251,667     (7,622)       234,141 
Savings                     333,973     330,200     311,207      3,773         22,766 
                          ---------   ---------   ---------   --------   ---  ------- 
  Total demand and 
   savings                1,997,256   2,019,457   1,519,473    (22,201)       477,783 
Time                        452,929     446,439     273,028      6,490        179,901 
                          ---------   ---------   ---------   --------   ---  ------- 
  Total deposits         $2,450,185  $2,465,896  $1,792,501  $ (15,711)    $  657,684 
                          =========   =========   =========   ========   ---  ------- 
 

Non-GAAP Reconciliation

Note: The Corporation has presented the following non-GAAP financial measures because it believes that these measures provide useful and comparative information to assess trends in the Corporation's results of operations and financial condition. These non-GAAP financial measures are frequently used by securities analysts, investors and other interested parties in the evaluation of companies in the Corporation's industry. Investors should recognize that the Corporation's presentation of these non-GAAP financial measures might not be comparable to similarly-titled measures of other corporations. These non-GAAP financial measures should not be considered a substitute for GAAP basis measures, and the Corporation strongly encourages a review of its condensed consolidated financial statements in their entirety.

 
                                                               Three Months Ended 
      (Dollars in thousands,     December 31,    September 30,        June 30,        March 31,      December 31, 
      except per share data)         2025            2025               2025             2025        2024 
                               ---------------  ---------------  ---------------  ---------------  --------------- 
Tangible book value per share 
----------------------------- 
Stockholders' equity           $   419,974      $   408,642      $   395,151      $   386,883      $  303,273 
Less: Goodwill and intangible 
 assets                            (86,884)         (88,014)         (89,143)         (90,284)        (52,023) 
                                ----------       ----------       ----------       ----------       --------- 
  Tangible common 
   stockholders' equity 
   (numerator)                 $   333,090      $   320,628      $   306,008      $   296,599      $  251,250 
                                ==========       ==========       ==========       ==========       =========  === 
  Shares outstanding, less 
   unvested shares, end of 
   period (denominator)         10,337,757       10,387,135       10,442,269       10,506,822       8,515,347 
                                ----------       ----------       ----------       ----------       ---------  --- 
    Tangible book value per 
     share                     $     32.22      $     30.87      $     29.30      $     28.23      $    29.51 
                                ==========       ==========       ==========       ==========       =========  === 
Tangible common equity to 
tangible assets (TCE/TA 
Ratio) 
----------------------------- 
Tangible common stockholders' 
 equity (numerator)            $   333,090      $   320,628      $   306,008      $   296,599      $  251,250 
                                ==========       ==========       ==========       ==========       =========  === 
  Total assets                 $ 3,228,126      $ 3,250,838      $ 3,259,528      $ 3,270,041      $2,394,830 
Less: Goodwill and intangible 
 assets                            (86,884)         (88,014)         (89,143)         (90,284)        (52,023) 
                                ----------       ----------       ----------       ----------       --------- 
  Total tangible assets 
   (denominator)               $ 3,141,242      $ 3,162,824      $ 3,170,385      $ 3,179,757      $2,342,807 
                                ==========       ==========       ==========       ==========       =========  === 
    Tangible common equity to 
     tangible assets                 10.60%           10.14%            9.65%            9.33%          10.72% 
Efficiency Ratio 
----------------------------- 
Noninterest expense            $    23,453      $    22,361      $    25,366      $    29,335      $   18,388 
Less: Intangible amortization        1,130            1,129            1,141              857             304 
Less: Merger-related expense           575              169            1,943            8,031             885 
                                ----------       ----------       ----------       ----------       ---------  --- 
  Noninterest expense 
   (numerator)                 $    21,748      $    21,063      $    22,282      $    20,447      $   17,199 
                                ==========       ==========       ==========       ==========       =========  === 
Net interest income            $    32,851      $    32,137      $    31,012      $    27,090      $   21,112 
Plus: Total noninterest 
 income                              4,332            8,411            8,682            7,184           5,803 
Less: Gain on life insurance 
 proceeds                               --               --               31              254              -- 
Less: Net (losses) gains on 
 sales or calls of 
 securities                         (3,557)              --               22               --              -- 
Less: Net gains (losses) on 
 equity securities                       4                9                3               14             (28) 
                                ----------       ----------       ----------       ----------       --------- 
  Total revenue (denominator)  $    40,736      $    40,539      $    39,638      $    34,006      $   26,943 
                                ----------       ----------       ----------       ----------       ---------  --- 
    Efficiency ratio                 53.39%           51.96%           56.21%           60.13%          63.83% 
 
 
                                   Non-GAAP Reconciliation, continued 
 
                                      Three Months Ended                   Years Ended December 31, 
                           -----------------------------------------       ------------------------- 
                           December        September       December 
(Dollars in thousands)     31, 2025        30, 2025        31, 2024          2025            2024 
                           ---------       ---------       ---------       ---------       --------- 
Core return on average 
assets 
----------------------- 
Net income                $   10,805      $   14,870      $    6,595      $   37,051      $   31,846 
Initial ACL for 
non-purchased credit 
deteriorated loans, net 
of taxes                          --              --              --           4,257              -- 
Loss on securities 
 repositioning, net of 
 taxes                         2,768              --              --           2,768              -- 
Merger-related expense, 
 net of taxes                    447             131             685           8,339           1,582 
                           ---------       ---------       ---------       ---------       --------- 
Core net income 
 (numerator)              $   14,020      $   15,001      $    7,280      $   52,415      $   33,428 
                           =========       =========       =========       =========       ========= 
Average assets 
 (denominator)            $3,285,232      $3,278,215      $2,432,942      $3,198,855      $2,435,358 
Core return on average 
 assets                         1.69%           1.82%           1.19%           1.64%           1.37% 
 
Core return on average 
equity 
----------------------- 
Core net income 
 (numerator)              $   14,020      $   15,001      $    7,280      $   52,415      $   33,428 
Average equity 
 (denominator)            $  415,701      $  402,343      $  306,008      $  392,445      $  291,025 
                           =========       =========       =========       =========       ========= 
Core return on average 
 equity                        13.38%          14.79%           9.46%          13.36%          11.49% 
 

(END) Dow Jones Newswires

January 22, 2026 09:30 ET (14:30 GMT)

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