Press Release: Bankwell Financial Group Reports Operating Results for the Fourth Quarter, Declares First Quarter Dividend

Dow Jones
Jan 29
NEW CANAAN, Conn.--(BUSINESS WIRE)--January 29, 2026-- 

Bankwell Financial Group, Inc. (NASDAQ: BWFG) reported GAAP net income of $9.1 million, or $1.15 per share for the fourth quarter of 2025, versus $10.1 million, or $1.27 per share, for the third quarter of 2025. The Company's Board of Directors declared a $0.20 per share cash dividend, payable February 20, 2026 to shareholders of record on February 10, 2026.

Reported fourth quarter of 2025 GAAP net income reflects $1.5 million of one-time income tax expense related to adjustments to the income tax provision, primarily due to the finalization of state tax filings and changes in estimated tax positions associated with the Company's expanded state-level footprint. These adjustments relate to both current- and prior--year tax estimates.

Reported GAAP net income of $9.1 million, or $10.7 million on an operating basis(1) , for the fourth quarter of 2025.

Reported diluted earnings per share was $1.15, or $1.36 on an operating basis(1) , for the fourth quarter of 2025.

Reported return on average assets was 1.11%, or 1.29% on an operating basis(1) , for the fourth quarter of 2025.

Reported return on average tangible shareholders' equity was 12.31%, or 14.32% on an operating basis(1) , for the fourth quarter of 2025.

Discussion of Outlook; Bankwell Financial Group Chief Executive Officer, Christopher R. Gruseke:

"We finished the year in strong fashion, reporting operating net income of $1.36 per share for the 4th quarter and Pre-tax, pre-provision net revenue return on average assets of 1.80%. GAAP Net Income of $1.15 per share for the quarter includes a one-time adjustment for multiple years' state level tax provisioning outside of our home state of Connecticut.

We entered the year with a clear set of priorities: strengthen credit, improve the funding mix, build non-interest income, generate high--quality growth, and embrace an innovative mindset as we continue to invest in our people and in technology and I'm pleased to say that we delivered on each of these priorities.

Building on the work accomplished this year we are pleased to provide the following guidance for 2026:

We expect loan growth of 4 to 5 percent. We anticipate net interest income in the range of $111 to $112 million. We also expect non-interest income to increase to approximately $11 to $12 million. Regarding expenses, we estimate total non-interest expense of $64 to $65 million, which incorporates a prudent level of ongoing investment in our people, infrastructure, and operational capabilities. We are confident that our increased investments will continue to provide further operating leverage; our guidance yields an efficiency ratio of approximately 51% to 53%, versus 54.1% in 2025."

 
(1)   Non-GAAP Financial Measure, refer to the "Non-GAAP Financial Measures" 
      section of this document for additional detail. 
 

Key Points for Fourth Quarter and Bankwell's Outlook

Credit Quality Improves Amid Solid Loan Growth.

   --  $121.9 million net loan growth during the quarter ended December 31, 
      2025, resulting in $134.2 million, or 5.0%, growth compared to the year 
      ended December 31, 2024. 
 
   --  As of December 31, 2025, nonperforming assets as a percentage of total 
      assets improved to 0.49%, compared to 0.56% as of September 30, 2025. 
      Nonperforming assets have declined $1.9 million from the third quarter, 
      mainly driven by the sale of an OREO property for $1.3 million and the 
      collection of $0.4 million on an SBA guarantee. 

Net Interest Margin Expands on Lower Deposit Costs and Improved Mix.

   --  Reported Net Interest Margin was 3.40% for the fourth quarter of 2025, 
      an increase of 6 basis points from the third quarter of 2025. Earning 
      asset yields declined 11 basis points from the third quarter of 2025 to 
      6.23% while deposit costs decreased 15 basis points to 3.15% over the 
      same period. 
 
   --  During the quarter ended December 31, 2025, average low-cost deposits 
      increased by $21.6 million compared to the third quarter of 2025 and by 
      $85.9 million compared to the same period in the prior year. 

Advancing Key Strategic Priorities.

   --  SBA loan sale gains increased to $2.2 million in the fourth quarter of 
      2025, compared to $1.4 million in the third quarter of 2025. The SBA 
      Lending division delivered $24.3 million in originations in the fourth 
      quarter of 2025, bringing the total year originations to $68.3 million. 
 
 
   --  As a result of SBA loan sale gains, noninterest income as a percentage 
      of revenue increased to 11.13% in the fourth quarter of 2025, compared to 
      8.76% in the third quarter of 2025. 
 
   --  For the fourth quarter of 2025, the Company realized an efficiency 
      ratio(1) of 50.8%, compared to 51.4% for the third quarter of 2025. 

Fourth Quarter 2025 Financial Highlights and Key Performance Indicators (KPIs):

 
                  December 31,    September 30,     June 30,        March 31,     December 31, 
                       2025            2025            2025            2025            2024 
                  --------------  --------------  --------------  --------------  -------------- 
Return on 
 average 
 assets(1)(6)           1.11%           1.24%           1.14%           0.86%           0.37% 
Pre-tax, 
 pre-provision 
 net revenue 
 return on 
 average 
 assets(1)(6)           1.80%           1.70%           1.43%           1.18%           1.05% 
Return on 
 average 
 shareholders' 
 equity(1)(6)          12.20%          13.84%          12.98%          10.16%           4.35% 
Return on 
 average 
 tangible 
 shareholders' 
 equity(1)(6)          12.31%          13.96%          13.10%          10.25%           4.40% 
Net Interest 
 Margin(1)(6)(7)        3.40%           3.34%           3.10%           2.81%           2.60% 
Efficiency 
 Ratio(1)(3)            50.8%           51.4%           56.1%           59.9%           56.4% 
Noninterest 
 expense to 
 average 
 assets(1)(6)           1.87%           1.80%           1.83%           1.76%           1.56% 
Net loan 
 (recoveries) 
 charge-offs as 
 a percentage of 
 average 
 loans(1)(6)            0.00%          (0.01)%          0.00%           0.00%           0.11% 
Dividend 
 payout(1)(4)          17.39%          15.75%          17.39%          22.99%          54.05% 
Fully diluted 
 tangible book 
 value per 
 common 
 share(1)(2)      $    37.84      $    36.84      $    35.65      $    34.56      $    34.09 
Total capital to 
 risk-weighted 
 assets(1)(5)          12.94%          13.48%          13.28%          13.22%          12.70% 
Total common 
 equity tier 1 
 capital to 
 risk-weighted 
 assets(1)(5)          11.87%          12.39%          12.20%          12.11%          11.64% 
Tier I Capital 
 to Average 
 Assets(1)(5)          10.55%          10.71%          10.57%          10.13%          10.09% 
Tangible common 
 equity to 
 tangible 
 assets(1)(2)           8.90%           8.95%           8.68%           8.57%           8.20% 
Earnings per 
 common share - 
 diluted          $     1.15      $     1.27      $     1.15      $     0.87      $     0.37 
Common shares 
 issued and 
 outstanding       7,899,943       7,877,443       7,873,387       7,888,013       7,859,873 
 
 
(1)   Non-GAAP Financial Measure, refer to the "Non-GAAP Financial Measures" 
      section of this document for additional detail. 
 
(2)   Refer to the "Reconciliation of GAAP to Non-GAAP Measures" section of 
      this document for additional detail. 
 
(3)   Efficiency ratio is defined as noninterest expense, less other real 
      estate owned expenses and amortization of intangible assets, divided by 
      our operating revenue, which is equal to net interest income plus 
      noninterest income excluding gains and losses on sales of securities and 
      gains and losses on other real estate owned. In our judgment, the 
      adjustments made to operating revenue allow investors and analysts to 
      better assess our operating expenses in relation to our core operating 
      revenue by removing the volatility that is associated with certain 
      one-time items and other discrete items that are unrelated to our core 
      business. 
 
(4)   The dividend payout ratio is calculated by dividing dividends per share 
      by earnings per share. 
 
(5)   Represents Bank ratios. Current period capital ratios are preliminary 
      subject to finalization of the FDIC Call Report. 
 
(6)   Return on average assets is calculated by dividing annualized net income 
      by average assets. Pre-tax, pre-provision net revenue return on average 
      is calculated by dividing PPNR (using the "Pre-Tax, Pre-Provision Net 
      Revenue (PPNR)" section of this document) by average assets. Return on 
      average shareholders' equity is calculated by dividing annualized net 
      income by average shareholders' equity. Return on average tangible 
      shareholders' equity is calculated by dividing annualized net income by 
      average shareholders' equity less average intangible assets. Net 
      Interest Margin is calculated by dividing average annualized net 
      interest income by average total earning assets. Noninterest expense to 
      average assets is calculated by dividing annualized noninterest expense 
      by average total assets. Net loan charge-offs as a percentage of average 
      loans is calculated by dividing net loan (charge offs) recoveries by 
      average total loans. 
 
(7)   Based on a fully tax equivalent basis. 
 

Pre-Tax, Pre-Provision Net Revenue(1) ("PPNR")

PPNR for the fourth quarter ended December 31, 2025 was $14.9 million, an increase of 7.2% from $13.9 million recognized for the third quarter ended September 30, 2025.

 
                                       For the Quarter Ended 
                         ------------------------------------------------- 
                                                 June     March   December 
                         December   September     30,      31,      31, 
(Dollars in thousands)   31, 2025    30, 2025    2025     2025      2024 
                         ---------  ----------  -------  -------  -------- 
Net interest income      $  26,946  $   25,987  $23,936  $22,066  $ 20,199 
Total noninterest 
 income                      3,376       2,495    2,012    1,505       964 
                          --------   ---------   ------   ------   ------- 
Total revenues              30,322      28,482   25,948   23,571    21,163 
Total noninterest 
 expense                    15,470      14,631   14,546   14,141    12,644 
                          --------   ---------   ------   ------   ------- 
PPNR                     $  14,852  $   13,851  $11,402  $ 9,430  $  8,519 
(1) Non-GAAP Financial Measure, refer to the "Non-GAAP Financial Measures" 
section of this document for additional detail. 
 
   --  Revenues (net interest income plus noninterest income) for the quarter 
      ended December 31, 2025 were $30.3 million, compared with $28.5 million 
      in the previous quarter. The increase in revenues for the quarter ended 
      December 31, 2025 was mainly attributable lower funding costs. Additional 
      favorability for the quarter ended December 31, 2025 resulted from 
      increased gains on SBA loan sales, reflecting higher sales volume. 

Net Interest Margin

The Net Interest Margin (fully taxable equivalent basis) for the quarters ended December 31, 2025 and September 30, 2025 was 3.40% and 3.34%, respectively. The increase in the Net Interest Margin is mainly due to lower cost of interest bearing deposits.

Allowance for Credit Losses - Loans ("ACL-Loans")

The ACL-Loans was $30.7 million as of December 31, 2025 compared to $30.0 million as of September 30, 2025. The ACL-Loans as a percentage of total loans was 1.08% as of December 31, 2025 compared to 1.10% as of September 30, 2025.

The provision for credit losses - loans was $0.7 million for the quarter ended December 31, 2025. Total nonperforming loans decreased $0.7 million to $16.3 million as of December 31, 2025, when compared to the previous quarter. Nonperforming assets as a percentage of total assets decreased to 0.49% at December 31, 2025, compared to the previous quarter's ratio of 0.56%.

 
 
BANKWELL FINANCIAL GROUP, INC. 
 ASSET QUALITY (unaudited) 
 (Dollars in thousands) 
 
                                  For the Quarter Ended 
                  ------------------------------------------------------ 
                                                     March 
                  December    September   June 30,    31,      December 
                  31, 2025    30, 2025      2025      2025     31, 2024 
                  ---------  -----------  --------  --------  ---------- 
ACL-Loans: 
Balance at 
 beginning of 
 period           $  29,984   $  29,256   $29,485   $29,007   $27,752 
Charge-offs: 
  Residential 
  real estate            --          --        --        --        -- 
  Commercial 
   real estate           --          --        --       (67)   (1,100) 
  Commercial 
   business              --         (14)      (15)       --      (703) 
  Consumer               --         (46)       (5)      (33)       (5) 
  Construction           --          --        --        --    (1,155) 
                   --------      ------    ------    ------    ------ 
    Total 
     charge-offs         --         (60)      (20)     (100)   (2,963) 
                   --------      ------    ------    ------    ------ 
Recoveries: 
  Residential 
  real estate            --          --        --        --        -- 
  Commercial 
   real estate            7         272        --        --        -- 
  Commercial 
   business              23          92       112         4         4 
  Consumer               10           4        10        36         5 
  Construction           --          --        --        --        -- 
                   --------      ------    ------    ------    ------ 
    Total 
     recoveries          40         368       122        40         9 
                   --------      ------    ------    ------    ------ 
Net loan 
 recoveries 
 (charge-offs)           40         308       102       (60)   (2,954) 
                   --------      ------    ------    ------    ------ 
Provision 
 (credit) for 
 credit losses - 
 loans                  681         420      (331)      538     4,209 
                   --------      ------    ------    ------    ------ 
Balance at end 
 of period        $  30,705   $  29,984   $29,256   $29,485   $29,007 
                   ========      ======    ======    ======    ====== 
 
 
                                                 As of 
                    --------------------------------------------------------------- 
                     December     September    June 30,     March 31,    December 
                     31, 2025     30, 2025        2025         2025      31, 2024 
                    -----------  -----------  -----------  -----------  ----------- 
Asset quality: 
Nonaccrual loans 
  Residential real 
   estate           $   557      $   570      $   617      $   811      $   791 
  Commercial real 
   estate            14,445       14,667       16,387       17,946       44,814 
  Commercial 
   business           1,302        1,729        6,871        7,626        7,672 
  Construction           --           --           --           --           -- 
  Consumer               --           --           --           --           -- 
                     ------       ------       ------       ------       ------ 
    Total 
     nonaccrual 
     loans           16,304       16,966       23,875       26,383       53,277 
  Other real 
   estate owned          --        1,284        1,284           --        8,299 
                     ------       ------       ------       ------       ------ 
    Total 
     nonperforming 
     assets         $16,304      $18,250      $25,159      $26,383      $61,576 
                     ======       ======       ======       ======       ====== 
 
  Nonperforming 
   loans as a % of 
   total loans         0.57%        0.62%        0.89%        1.00%        1.97% 
  Nonperforming 
   assets as a % 
   of total 
   assets              0.49%        0.56%        0.78%        0.83%        1.88% 
  ACL-loans as a % 
   of total loans      1.08%        1.10%        1.10%        1.11%        1.07% 
  ACL-loans as a % 
   of 
   nonperforming 
   loans             188.33%      176.73%      122.54%      111.76%       54.44% 
  Total past due 
   loans to total 
   loans               0.31%        0.76%        0.91%        1.08%        1.63% 
 

Financial Condition & Capital

Assets totaled $3.4 billion at December 31, 2025, an increase of $91.4 million, or 2.8% compared to December 31, 2024. Gross loans totaled $2.8 billion at December 31, 2025, an increase of $134.2 million, or 5.0% compared to December 31, 2024. Deposits totaled $2.8 billion at December 31, 2025, an increase of $41.9 million, or 1.5% compared to December 31, 2024. Brokered deposits have decreased $146.3 million or 20.7%, when compared to December 31, 2024.

 
Period End                                          Current     Year over 
Loan            December   September    December     QTD %       Year % 
Composition     31, 2025    30, 2025    31, 2024     Change      Change 
               ----------  ----------  ----------  ----------  ----------- 
Residential 
 Real Estate   $   33,139  $   33,625  $   42,766   (1.4)%     (22.5)% 
Commercial 
 Real 
 Estate(1)      1,930,979   1,897,896   1,899,134    1.7         1.7 
Construction      153,778     170,888     173,555  (10.0)      (11.4) 
                ---------   ---------   ---------  -----       ----- --- 
   Total Real 
    Estate 
    Loans       2,117,896   2,102,409   2,115,455    0.7         0.1 
Commercial 
 Business         645,321     552,682     515,125   16.8        25.3 
Consumer           76,855      63,098      75,308   21.8         2.1 
                ---------   ---------   ---------  -----  ---  -----  ---- 
   Total 
    Loans      $2,840,072  $2,718,189  $2,705,888    4.5%        5.0% 
(1) Includes owner occupied commercial real estate of $0.8 billion at 
December 31, 2025, $0.8 billion at September 30, 2025, and $0.7 billion at 
December 31, 2024, respectively. 
 
 
Period End                                         Current     Year over 
Deposit        December   September    December     QTD %       Year % 
Composition    31, 2025    30, 2025    31, 2024     Change      Change 
              ----------  ----------  ----------  ----------  ----------- 
Noninterest 
 bearing 
 demand       $  403,652  $  397,408  $  321,875    1.6%       25.4% 
NOW               90,205      84,736     105,090    6.5       (14.2) 
Money Market   1,007,844     897,387     899,413   12.3        12.1 
Savings           97,418      95,242      90,220    2.3         8.0 
Time           1,230,362   1,282,642   1,370,972   (4.1)      (10.3) 
               ---------   ---------   ---------  -----       ----- --- 
   Total 
    Deposits  $2,829,481  $2,757,415  $2,787,570    2.6%        1.5% 
               =========   =========   ========= 
 

Shareholders' equity totaled $301.5 million as of December 31, 2025, an increase of $31.0 million compared to December 31, 2024, primarily a result of year to date net income of $35.2 million. The increase was partially offset by dividends paid of $6.3 million.

As of December 31, 2025, the Bank's regulatory capital ratios were all above 'well capitalized' values, with total risk-based capital, common-equity tier 1 capital and leverage ratios at 12.94%, 11.87%, and 10.55%, respectively.

We recommend reading this earnings release in conjunction with the Fourth Quarter 2025 Investor Presentation, located at https://investor.mybankwell.com/events-and-presentations/ and included as an exhibit to our January 29, 2026 Current Report on Form 8-K.

Conference Call

Bankwell will host a conference call to discuss the Company's financial results and business outlook on January 29, 2026, at 11:00 a.m. E.T. The call will be accessible by telephone and webcast using https://investor.mybankwell.com/events-and-presentations/. A supplementary slide presentation will be posted to the website prior to the event, and a replay will be available for 12 months following the event.

About Bankwell Financial Group

Bankwell Financial Group, Inc. is the holding company for Bankwell Bank ("Bankwell"), a full-service commercial bank headquartered in New Canaan, CT. Bankwell offers its customers unmatched accessibility, expertise, and responsiveness through a range of commercial financing products including working capital lines of credit, SBA loans, acquisition loans, and commercial mortgages as well as treasury management and deposit services.

For more information about this press release, interested parties may contact Christopher R. Gruseke, Chief Executive Officer or Courtney E. Sacchetti, Executive Vice President and Chief Financial Officer of Bankwell Financial Group at (203) 652-0166 or at ir@mybankwell.com.

For more information, visit www.mybankwell.com.

This press release may contain certain forward-looking statements about the Company. Forward-looking statements include statements regarding anticipated future events and can be identified by the fact that they do not relate strictly to historical or current facts. They often include words such as "believe," "expect," "anticipate," "estimate," and "intend" or future or conditional verbs such as "will," "would," "should, " "could," or "may." Forward-looking statements, by their nature, are subject to risks and uncertainties. Certain factors that could cause actual results to differ materially from expected results include increased competitive pressures, changes in the interest rate environment, general economic conditions or conditions within the banking industry or securities markets, and legislative and regulatory changes that could adversely affect the business in which the Company and its subsidiaries are engaged.

Non-GAAP Financial Measures

In addition to evaluating the Company's financial performance in accordance with U.S. generally accepted accounting principles ("GAAP"), management may evaluate certain non-GAAP financial measures, such as the efficiency ratio. A computation and reconciliation of certain non-GAAP financial measures used for these purposes is contained in the accompanying Reconciliation of GAAP to Non-GAAP Measures tables. We believe that providing certain non-GAAP financial measures provides investors with information useful in understanding our financial performance, our performance trends and financial position. For example, the Company believes that the efficiency ratio is useful in the assessment of financial performance, including noninterest expense control. The Company believes that tangible common equity, tangible assets, tangible common equity to tangible assets, tangible common shareholders' equity, fully diluted tangible book value per common share, operating revenue, efficiency ratio, noninterest expense to average assets, average tangible common equity, annualized return on average tangible shareholders' equity, return on average assets, operating basis return on average assets, return on average shareholders' equity, operating basis return on average tangible shareholders' equity, pre-tax, pre-provision net revenue, net interest margin, net loan charge-offs as a percentage of average loans, pre-tax, pre-provision net revenue on average assets, adjusted average equity, operating basis diluted earnings per share, operating net income, and the dividend payout ratio are useful to evaluate the relative strength of the Company's performance and capital position. We utilize these measures for internal planning and forecasting purposes. These non-GAAP financial measures should not be considered a substitute for GAAP basis measures and results, and we strongly encourage investors to review our consolidated financial statements in their entirety and not to rely on any single financial measure. See "Reconciliation of GAAP to Non-GAAP Measures (unaudited)".

 
 
BANKWELL FINANCIAL GROUP, INC. 
 CONSOLIDATED BALANCE SHEETS (unaudited) 
 (Dollars in thousands) 
 
                                          December     September    June 30,    March 31,    December 31, 
                                          31, 2025     30, 2025        2025         2025          2024 
                                         -----------  -----------  -----------  -----------  ------------- 
ASSETS 
  Cash and due from banks                $  214,567   $  289,628   $  313,998   $  292,006   $  293,552 
  Federal funds sold                         10,354        5,732        8,466       12,922       13,972 
                                          ---------    ---------    ---------    ---------    --------- 
    Cash and cash equivalents               224,921      295,360      322,464      304,928      307,524 
 
Investment securities 
  Marketable equity securities, at fair 
   value                                      2,248        2,223        2,188        2,164        2,118 
  Available for sale investment 
   securities, at fair value                160,409       96,473      103,930       97,321      107,428 
  Held to maturity investment 
   securities, at amortized cost             29,465       29,538       36,434       36,478       36,553 
                                          ---------    ---------    ---------    ---------    --------- 
    Total investment securities             192,122      128,234      142,552      135,963      146,099 
Loans receivable (net of ACL-Loans of 
 $30,705, $29,984, $29,256, $29,485, 
 and $29,007, at December 31, 2025, 
 September 30, 2025, June 30, 2025, 
 March 31, 2025, and December 31, 2024, 
 respectively)                            2,804,441    2,684,016    2,635,742    2,611,495    2,672,959 
  Accrued interest receivable                16,143       15,633       14,741       15,409       14,535 
  Federal Home Loan Bank stock, at cost       6,207        4,951        5,051        3,583        5,655 
  Premises and equipment, net                21,582       22,387       23,020       22,978       23,856 
  Bank-owned life insurance                  54,207       53,846       53,488       53,136       52,791 
  Goodwill                                    2,589        2,589        2,589        2,589        2,589 
  Deferred income taxes, net                 11,356        9,027        9,684        9,551        9,742 
  Other real estate owned                        --        1,284        1,284           --        8,299 
  Other assets                               26,291       26,636       25,978       24,261       24,427 
                                          ---------    ---------    ---------    ---------    --------- 
      Total assets                       $3,359,859   $3,243,963   $3,236,593   $3,183,893   $3,268,476 
                                          =========    =========    =========    =========    ========= 
 
LIABILITIES AND SHAREHOLDERS' EQUITY 
Liabilities 
  Deposits 
    Noninterest bearing deposits         $  403,652   $  397,408   $  397,195   $  349,525   $  321,875 
    Interest bearing deposits             2,425,829    2,360,007    2,362,086    2,400,920    2,465,695 
                                          ---------    ---------    ---------    ---------    --------- 
      Total deposits                      2,829,481    2,757,415    2,759,281    2,750,445    2,787,570 
 
  Advances from the Federal Home Loan 
   Bank                                     110,000       75,000       75,000       40,000       90,000 
  Subordinated debentures                    69,697       69,636       69,574       69,513       69,451 
  Accrued expenses and other 
   liabilities                               49,192       49,121       49,448       48,721       50,935 
                                          ---------    ---------    ---------    ---------    --------- 
      Total liabilities                   3,058,370    2,951,172    2,953,303    2,908,679    2,997,956 
                                          ---------    ---------    ---------    ---------    --------- 
 
Shareholders' equity 
  Common stock, no par value                120,118      119,353      118,698      118,439      119,108 
  Retained earnings                         181,587      174,008      165,495      157,971      152,656 
  Accumulated other comprehensive 
   (loss)                                      (216)        (570)        (903)      (1,196)      (1,244) 
                                          ---------    ---------    ---------    ---------    --------- 
      Total shareholders' equity            301,489      292,791      283,290      275,214      270,520 
                                          ---------    ---------    ---------    ---------    --------- 
 
      Total liabilities and 
       shareholders' equity              $3,359,859   $3,243,963   $3,236,593   $3,183,893   $3,268,476 
                                          =========    =========    =========    =========    ========= 
 
 
 
BANKWELL FINANCIAL GROUP, INC. 
 CONSOLIDATED STATEMENTS OF INCOME (unaudited) 
 (Dollars in thousands, except share data) 
 
                                       For the Quarter Ended                         For the Year Ended 
                    ------------------------------------------------------------  ------------------------- 
                     December    September    June 30,    March 31,    December    December   December 31, 
                     31, 2025    30, 2025        2025        2025      31, 2024    31, 2025        2024 
                    ----------  -----------  -----------  ----------  ----------  ----------  ------------- 
Interest and 
dividend income 
  Interest and 
   fees on loans    $   46,739  $   46,328   $   44,128   $   43,475  $   42,851  $  180,670  $  172,832 
  Interest and 
   dividends on 
   securities            1,834       1,410        1,478        1,445       1,482       6,167       5,192 
  Interest on cash 
   and cash 
   equivalents           2,037       2,853        3,043        3,557       3,510      11,490      13,970 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
      Total 
       interest 
       and 
       dividend 
       income           50,610      50,591       48,649       48,477      47,843     198,327     191,994 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
Interest expense 
  Interest expense 
   on deposits          22,388      22,585       23,083       24,772      25,640      92,828     101,258 
  Interest expense 
   on borrowings         1,276       2,019        1,630        1,639       2,004       6,564       7,454 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
      Total 
       interest 
       expense          23,664      24,604       24,713       26,411      27,644      99,392     108,712 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
 
Net interest 
 income                 26,946      25,987       23,936       22,066      20,199      98,935      83,282 
Provision (credit) 
 for credit 
 losses                    616         372         (411)         463       4,458       1,040      22,620 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
  Net interest 
   income after 
   provision 
   (credit) for 
   credit losses        26,330      25,615       24,347       21,603      15,741      97,895      60,662 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
Noninterest income 
  Bank owned life 
   insurance               361         359          352          344         348       1,416       1,356 
  Service charges 
   and fees                771         779          674          602         589       2,826       1,963 
  Gains and fees 
   from sales of 
   loans                 2,184       1,372        1,080          442          24       5,078         523 
  Other                     60         (15)         (94)         117           3          68        (124) 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
      Total 
       noninterest 
       income            3,376       2,495        2,012        1,505         964       9,388       3,718 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
Noninterest 
expense 
  Salaries and 
   employee 
   benefits              7,717       7,995        7,521        7,052       5,056      30,285      23,746 
  Occupancy and 
   equipment             2,575       2,469        2,505        2,575       2,600      10,124       9,494 
  Professional 
   services              1,415       1,412        1,632        1,529       1,286       5,988       4,482 
  Data processing          877         633          712          885         905       3,107       3,251 
  Director fees            337         333          333          348         342       1,351       1,840 
  FDIC insurance           612         610          684          779         862       2,685       3,350 
  Marketing                108         140          218          142         175         608         452 
  Other                  1,829       1,039          941          831       1,418       4,640       4,436 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
      Total 
       noninterest 
       expense          15,470      14,631       14,546       14,141      12,644      58,788      51,051 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
Income before 
 income tax 
 expense                14,236      13,479       11,813        8,967       4,061      48,495      13,329 
Income tax expense       5,092       3,401        2,725        2,079       1,098      13,297       3,559 
                     ---------   ---------    ---------    ---------   ---------   ---------   --------- 
Net income          $    9,144  $   10,078   $    9,088   $    6,888  $    2,963  $   35,198  $    9,770 
                     =========   =========    =========    =========   =========   =========   ========= 
Earnings Per 
Common Share: 
  Basic             $     1.16  $     1.28   $     1.16   $     0.88  $     0.37  $     4.49  $     1.24 
  Diluted           $     1.15  $     1.27   $     1.15   $     0.87  $     0.37  $     4.45  $     1.23 
Weighted Average 
Common Shares 
Outstanding: 
  Basic              7,776,740   7,774,887    7,777,469    7,670,224   7,713,970   7,750,191   7,710,076 
  Diluted            7,858,047   7,844,785    7,819,829    7,740,521   7,727,412   7,826,280   7,737,952 
Dividends per 
 common share       $     0.20  $     0.20   $     0.20   $     0.20  $     0.20  $     0.80  $     0.80 
 
 
 
BANKWELL FINANCIAL GROUP, INC. 
 RECONCILIATION OF GAAP TO NON-GAAP MEASURES (unaudited) 
 (Dollars in thousands, except share data) 
 
                                                    As of 
                ------------------------------------------------------------------------------ 
Computation of 
Tangible 
Common Equity 
to Tangible      December 31,   September 30,      June 30,       March 31,      December 31, 
Assets               2025            2025            2025            2025            2024 
                --------------  --------------  --------------  --------------  -------------- 
Total Equity    $  301,489      $  292,791      $  283,290      $  275,214      $  270,520 
Less: 
  Goodwill           2,589           2,589           2,589           2,589           2,589 
  Other 
  intangibles           --              --              --              --              -- 
                 ---------       ---------       ---------       ---------       --------- 
Tangible 
 Common 
 Equity         $  298,900      $  290,202      $  280,701      $  272,625      $  267,931 
                 =========       =========       =========       =========       ========= 
 
Total Assets    $3,359,859      $3,243,963      $3,236,593      $3,183,893      $3,268,476 
Less: 
  Goodwill           2,589           2,589           2,589           2,589           2,589 
  Other 
  intangibles           --              --              --              --              -- 
                 ---------       ---------       ---------       ---------       --------- 
Tangible 
 Assets         $3,357,270      $3,241,374      $3,234,004      $3,181,304      $3,265,887 
                 =========       =========       =========       =========       ========= 
 
Tangible 
 Common Equity 
 to Tangible 
 Assets               8.90%           8.95%           8.68%           8.57%           8.20% 
 
 
                                          As of 
                ---------------------------------------------------------- 
Computation of 
Fully Diluted 
Tangible Book 
Value per        December   September    June 30,   March 31,    December 
Common Share     31, 2025    30, 2025      2025        2025      31, 2024 
                ----------  ----------  ----------  ----------  ---------- 
Total 
 shareholders' 
 equity         $  301,489  $  292,791  $  283,290  $  275,214  $  270,520 
Less: 
  Preferred 
  stock                 --          --          --          --          -- 
                 ---------   ---------   ---------   ---------   --------- 
Common 
 shareholders' 
 equity         $  301,489  $  292,791  $  283,290  $  275,214  $  270,520 
Less: 
  Goodwill           2,589       2,589       2,589       2,589       2,589 
  Other 
  intangibles           --          --          --          --          -- 
                 ---------   ---------   ---------   ---------   --------- 
Tangible 
 common 
 shareholders' 
 equity         $  298,900  $  290,202  $  280,701  $  272,625  $  267,931 
 
Common shares 
 issued and 
 outstanding     7,899,943   7,877,443   7,873,387   7,888,013   7,859,873 
 
Fully Diluted 
 Tangible Book 
 Value per 
 Common Share   $    37.84  $    36.84  $    35.65  $    34.56  $    34.09 
 
 
 
BANKWELL FINANCIAL GROUP, INC. 
 RECONCILIATION OF GAAP TO NON-GAAP MEASURES (unaudited) 
 (Dollars in thousands, except share data) 
 
Computation of Operating Basis Diluted EPS, 
Operating Basis Return on Average Assets, Operating 
Basis Return on Average Equity                         For the Quarter Ended 
                                                     ------------------------- 
                                                           December 31, 
(Dollars in thousands)                                          2025 
                                                     ------------------------- 
Net Income                                            $             9,144 
Income tax expenses related to a 
 Return-to-provision true-up                                          855 
Updates to the reserve for uncertain tax positions 
 methodology change and state-level presence                          692 
                                                         ----------------  --- 
Operating Net Income                                  $            10,691 
 
Weighted Average Common Shares Outstanding: 
  Diluted                                                       7,858,047 
                                                         ----------------  --- 
Operating Diluted EPS                                 $              1.36 
 
Average Assets                                        $         3,277,608 
                                                         ----------------  --- 
Operating Basis Return on Average Assets                             1.29% 
 
Adjusted Average Tangible Equity                      $           296,140 
                                                         ----------------  --- 
Operating Basis Return on Average Tangible 
 Shareholders' Equity                                               14.32% 
 
 
 
BANKWELL FINANCIAL GROUP, INC. 
 EARNINGS PER SHARE ("EPS") (unaudited) 
 (Dollars in thousands, except share data) 
 
                 For the Quarter Ended        For the Year Ended 
                      December 31,               December 31, 
                ------------------------  -------------------------- 
                   2025         2024         2025         2024 
                 ---------    ---------    ---------    --------- 
                       (In thousands, except per share data) 
Net income      $    9,144   $    2,963   $   35,198   $    9,770 
Dividends to 
 participating 
 securities(1)          27          (38)         106         (156) 
Undistributed 
 earnings 
 allocated to 
 participating 
 securities(1)        (127)         (34)        (514)         (87) 
                 ---------    ---------    ---------    --------- 
Net income for 
 earnings per 
 share 
 calculation         9,044        2,891       34,790        9,527 
                 ---------    ---------    ---------    --------- 
 
Weighted 
 average 
 shares 
 outstanding, 
 basic           7,776,740    7,713,970    7,750,191    7,710,076 
Effect of 
 dilutive 
 equity-based 
 awards(2)          81,307       13,442       76,089       27,876 
                 ---------    ---------    ---------    --------- 
Weighted 
 average 
 shares 
 outstanding, 
 diluted         7,858,047    7,727,412    7,826,280    7,737,952 
                 ---------    ---------    ---------    --------- 
Net earnings 
per common 
share: 
   Basic 
    earnings 
    per common 
    share       $     1.16   $     0.37   $     4.49   $     1.24 
   Diluted 
    earnings 
    per common 
    share       $     1.15   $     0.37   $     4.45   $     1.23 
 
 
(1)   Represents dividends paid and undistributed earnings allocated to 
      unvested stock-based awards that contain non-forfeitable rights to 
      dividends. 
(2)   Represents the effect of the assumed exercise of stock options and the 
      vesting of restricted shares, as applicable, utilizing the treasury 
      stock method. 
 
 
 
BANKWELL FINANCIAL GROUP, INC. 
 NET INTEREST MARGIN ANALYSIS ON A FULLY TAX EQUIVALENT BASIS - QTD (unaudited) 
 (Dollars in thousands) 
 
                                         For the Quarter Ended 
                  -------------------------------------------------------------------- 
                          December 31, 2025                  December 31, 2024 
                  ---------------------------------  --------------------------------- 
                   Average                 Yield/     Average                 Yield/ 
                    Balance    Interest    Rate (4)    Balance    Interest    Rate (4) 
                  ----------  ----------  ---------  ----------  ----------  --------- 
Assets: 
Cash and Fed 
 funds sold       $  233,348   $   2,037   3.46%     $  313,777   $   3,510  4.45% 
Securities(1)        185,111       1,834   3.96         151,300       1,506  3.98 
Loans: 
  Commercial 
   real estate     1,904,755      30,454   6.26       1,896,551      28,222  5.82 
  Residential 
   real estate        33,675         485   5.76          44,329         753  6.79 
  Construction       181,202       3,468   7.49         171,244       3,281  7.50 
  Commercial 
   business          578,924      11,364   7.68         505,655       9,911  7.67 
  Consumer            63,762         968   6.02          43,315         684  6.29 
                   ---------      ------  -----       ---------      ------  ----  --- 
    Total loans    2,762,318      46,739   6.63       2,661,094      42,851  6.30 
Federal Home 
 Loan Bank 
 stock                 3,453         113  12.93           5,655         119  8.36 
                   ---------      ------  -----       ---------      ------  ----  --- 
  Total earning 
   assets          3,184,230   $  50,723   6.23%      3,131,826   $  47,986  6.00% 
                                  ======                             ====== 
Other assets          93,378                             94,781 
                   ---------                          --------- 
  Total assets    $3,277,608                         $3,226,607 
                   =========                          ========= 
 
Liabilities and 
shareholders' 
equity: 
Interest bearing 
liabilities: 
  NOW             $   95,035   $      62   0.26%     $   90,497   $      42  0.18% 
  Money market       957,209       8,571   3.55         855,522       8,472  3.94 
  Savings             96,566         703   2.89          88,956         692  3.10 
  Time             1,263,108      13,052   4.10       1,385,264      16,434  4.72 
                   ---------      ------  -----       ---------      ------  ----  --- 
    Total 
     interest 
     bearing 
     deposits      2,411,918      22,388   3.68       2,420,239      25,640  4.21 
Borrowed Money       110,961       1,275   4.56         159,416       2,004  5.00 
                   ---------      ------  -----       ---------      ------  ----  --- 
  Total interest 
   bearing 
   liabilities     2,522,879   $  23,663   3.72%      2,579,655   $  27,644  4.27% 
                                  ======                             ====== 
Noninterest 
 bearing 
 deposits            404,600                            322,135 
Other 
 liabilities          52,812                             54,013 
                   ---------                          --------- 
Total 
 liabilities       2,980,291                          2,955,803 
Shareholders' 
 equity              297,317                            270,804 
                   ---------                          --------- 
  Total 
   liabilities 
   and 
   shareholders' 
   equity         $3,277,608                         $3,226,607 
                   =========  ----------              =========  ---------- 
  Net interest 
   income(2)                   $  27,060                          $  20,342 
                                  ======                             ====== 
Interest rate 
 spread                                    2.51%                             1.73% 
Net Interest 
 Margin(3)                                 3.40%                             2.60% 
 
 
(1)   Average balances and yields for securities are based on amortized cost. 
(2)   The adjustment for securities and loans taxable equivalency amounted to 
      $114 thousand and $143 thousand for the quarters ended December 31, 2025 
      and 2024, respectively. 
(3)   Annualized net interest income as a percentage of earning assets. 
(4)   Yields are calculated using the contractual day count convention for 
      each respective product type. 
 
 
 
BANKWELL FINANCIAL GROUP, INC. 
 NET INTEREST MARGIN ANALYSIS ON A FULLY TAX EQUIVALENT BASIS - YTD (unaudited) 
 (Dollars in thousands) 
 
                                         For the Year Ended 
                  ---------------------------------------------------------------- 
                         December 31, 2025                December 31, 2024 
                  -------------------------------  ------------------------------- 
                   Average               Yield/     Average               Yield/ 
                    Balance   Interest   Rate (4)    Balance   Interest   Rate (4) 
                  ----------  --------  ---------  ----------  --------  --------- 
Assets: 
Cash and Fed 
 funds sold       $  288,987  $ 11,490  3.98%      $  283,353  $ 13,970  4.93% 
Securities(1)        157,033     6,309  4.02          142,744     5,098  3.57 
Loans: 
  Commercial 
   real estate     1,849,502   115,827  6.18        1,905,973   112,804  5.82 
  Residential 
   real estate        36,788     2,223  6.04           47,767     2,978  6.23 
  Construction       182,440    14,322  7.74          162,180    12,197  7.40 
  Commercial 
   business          554,862    44,205  7.86          514,800    42,006  8.03 
  Consumer            70,186     4,092  5.83           41,869     2,847  6.80 
                   ---------   -------  ----  ---   ---------   -------  ----  --- 
    Total loans    2,693,778   180,669  6.62        2,672,589   172,832  6.36 
Federal Home 
 Loan Bank 
 stock                 5,000       398  7.95            5,666       477  8.41 
                   ---------   -------  ----  ---   ---------   -------  ----  --- 
  Total earning 
   assets          3,144,798  $198,866  6.24%       3,104,352  $192,377  6.09% 
                               =======                          ======= 
Other assets          92,684                           92,885 
                   ---------                        --------- 
  Total assets    $3,237,482                       $3,197,237 
                   =========                        ========= 
 
Liabilities and 
shareholders' 
equity: 
Interest bearing 
liabilities: 
  NOW             $  100,341  $    374  0.37%      $   96,091  $    175  0.18% 
  Money market       908,304    34,149  3.76          851,283    34,767  4.08 
  Savings             92,637     2,728  2.95           90,587     2,785  3.07 
  Time             1,291,785    55,577  4.30        1,335,680    63,531  4.76 
                   ---------   -------  ----  ---   ---------   -------  ----  --- 
    Total 
     interest 
     bearing 

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January 29, 2026 08:00 ET (13:00 GMT)

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