Press Releases July 29, 2026 04:30 PM

Alerus Financial Corporation Reports Second Quarter 2026 Net Income of $20.9 Million

Alerus Financial Reports Q2 2026 Net Income of $20.9 Million with Strong Asset Quality and Capital Position

By Nina Shah
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ALRS

Alerus Financial Corporation reported net income of $20.9 million for Q2 2026, slightly down from $23.0 million in Q1 2026 but higher than $20.3 million in Q2 2025. The company demonstrated stable earnings with an EPS of $0.81, increased net interest margin, growth in fee-based revenue, significant reduction in nonperforming assets, and maintained strong capital ratios. The company continued its shareholder returns through dividends and stock repurchases.

Alerus Financial Corporation Reports Second Quarter 2026 Net Income of $20.9 Million
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Key Points

  • Alerus reported Q2 2026 net income of $20.9 million, with EPS of $0.81, reflecting stable earnings.
  • Nonperforming assets dropped by 68.3% quarter-over-quarter, signaling improving credit quality.
  • The company increased its quarterly dividend by 4.76% and repurchased $6.8 million of stock, totaling $23.6 million returned to shareholders year-to-date.
  • Alerus' diversified revenue streams included more than 40% noninterest income, benefiting from wealth advisory and retirement services growth.

MINNEAPOLIS, July 29, 2026 (GLOBE NEWSWIRE) -- Alerus Financial Corporation (Nasdaq: ALRS), or the Company, reported net income of $20.9 million for the second quarter of 2026, or $0.81 per diluted common share, compared to net income of $23.0 million, or $0.89 per diluted common share, for the first quarter of 2026, and net income of $20.3 million, or $0.78 per diluted common share, for the second quarter of 2025. 

CEO Comments 

President and Chief Executive Officer Katie O'Neill Lorenson said, “Our second quarter results demonstrate the continued strength of Alerus' diversified business model and the strategic investments and transformation efforts we have made over the past several years. Earnings per diluted common share of $0.81 and return on average tangible common equity(1) of 19.33% reflect disciplined execution across the franchise, including expanding net interest margin, growing fee-based revenue, and continued improvement in credit quality.

“The strength of our business model is evident in our ability to generate balanced growth across multiple revenue streams. Noninterest income again represented more than 40% of total revenue, while our banking franchise continued to benefit from disciplined balance sheet management and prudent risk oversight. These results reflect the resilience of our earnings profile and the advantages of a strategy designed to create long-term value.

“Most importantly, these results are a testament to the talented team we have built at Alerus and their unwavering focus on serving our clients, communities, and one another. Their consistent execution, collaboration, and focus on doing the right thing continue to translate our strategy into results. As we look ahead, we remain focused on executing our long-term growth strategy, investing in our people and capabilities, and building on the momentum that positions Alerus to deliver sustainable value for our shareholders.” 

Second Quarter Highlights 

  • Earnings per diluted common share of $0.81.
  • Return on average total assets of 1.60%.
  • Return on average tangible common equity(1) of 19.33%.
  • Noninterest income was $32.9 million in the second quarter of 2026, an increase of 6.8% from the first quarter of 2026. Noninterest income represented 40.85% of total revenue in the second quarter of 2026.
  • Net interest margin (on a tax-equivalent basis)(1) was 3.97%, an increase of 20 basis points compared to 3.77% in the first quarter of 2026.
  • Net interest income was $47.7 million in the second quarter of 2026, an increase of 6.2% compared to $44.9 million in the first quarter of 2026, and an increase of 10.9% compared to $43.0 million in the second quarter of 2025.
  • Total assets under administration/management exceeded $50.4 billion, a 7.0% increase from the first quarter of 2026.
  • Nonperforming assets were $17.1 million as of June 30, 2026, a decrease of $36.9 million, or 68.3%, from $54.0 million as of March 31, 2026. Nonperforming assets to total assets declined to 0.32% in the second quarter of 2026 compared to 1.02% the first quarter of 2026. 
  • Repurchased $6.8 million of the Company's outstanding common stock at an average per share price of $27.10, reducing common shares outstanding by 250,000 shares at quarter-end. 
  • In the first six months of 2026, the Company returned $23.6 million to shareholders in the form of dividends and share repurchases.
  • Increased quarterly dividend by 4.76% over the first quarter of 2026 to $0.22 per share, continuing the Company's decades-long history of increasing its dividend. 
  • Tangible book value per common share(1) was $18.73 as of June 30, 2026, an increase of 16.26% from $16.11 as of June 30, 2025. 
  • Tangible common equity to tangible assets ratio(1) was 9.05% as of June 30, 2026, an increase from 7.87% as of June 30, 2025.

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(1)    Represents a non-GAAP financial measure. See “Non-GAAP to GAAP Reconciliations and Calculation of Non-GAAP Financial Measures.”

Selected Financial Data (unaudited) 

  As of and for the   Three months ended  Six months ended   June 30,  March 31,  June 30,  June 30,  June 30, (dollars and shares in thousands, except per share data) 2026  2026  2025  2026  2025 Performance Ratios                    Return on average total assets  1.60%  1.79%  1.53%  1.69%  1.28%Adjusted return on average total assets (1)  1.58%  1.79%  1.41%  1.68%  1.26%Return on average common equity  14.56%  16.44%  15.82%  15.49%  13.37%Return on average tangible common equity (1)  19.33%  21.85%  22.65%  20.57%  19.66%Adjusted return on average tangible common equity (1)  19.04%  21.96%  21.02%  20.48%  19.36%Noninterest income as a % of revenue  40.85%  40.72%  42.47%  40.78%  41.37%Adjusted noninterest income as a % of revenue (1)  40.36%  40.73%  40.86%  40.54%  40.52%Net interest margin (on a tax-equivalent basis)(1)  3.97%  3.77%  3.51%  3.87%  3.46%Efficiency ratio (1)  62.53%  63.39%  60.66%  62.95%  64.54%Adjusted efficiency ratio (1)  62.76%  63.20%  62.35%  62.97%  64.55%Net charge-offs (recoveries) to average loans (1)  0.26%  0.71%  0.37%  0.48%  0.21%Dividend payout ratio  27.16%  23.60%  26.92%  25.29%  31.54%Per Common Share                    Earnings per common share - basic $0.82  $0.90  $0.79  $1.72  $1.31 Earnings per common share - diluted $0.81  $0.89  $0.78  $1.70  $1.30 Adjusted earnings per common share - diluted (1) $0.80  $0.89  $0.72  $1.69  $1.27 Dividends declared per common share $0.22  $0.21  $0.21  $0.43  $0.41 Book value per common share $23.34  $22.79  $21.00         Tangible book value per common share (1) $18.73  $18.15  $16.11         Average common shares outstanding - basic  25,081   25,380   25,368   25,230   25,363 Average common shares outstanding - diluted  25,395   25,679   25,714   25,537   25,683 Other Data                    Retirement and benefit services assets under administration/management $45,163,767  $42,273,839  $42,451,544         Wealth advisory services assets under administration/management $5,195,511  $4,792,609  $4,613,102         Mortgage originations $113,450  $94,434  $134,634  $207,884  $205,227 


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(1)    Represents a non-GAAP financial measure. See “Non-GAAP to GAAP Reconciliations and Calculation of Non-GAAP Financial Measures.”

Results of Operations 

Net Interest Income 

Net interest income for the second quarter of 2026 was $47.7 million, a $2.8 million, or 6.2%, increase from the first quarter of 2026. Interest income increased $3.6 million, or 5.4%, primarily due to higher interest income on loans from a one-time $1.6 million interest income recovery on a nonaccrual loan resolution, higher purchase accounting accretion, and higher loan yields. Interest expense increased $0.8 million, or 3.8%, from the first quarter of 2026, as average rates paid on borrowings increased following a refinancing of subordinated debt in the first quarter and higher average short-term borrowing balances. 

Net interest income increased $4.7 million, or 10.9%, from $43.0 million for the second quarter of 2025. Interest income increased $0.2 million, or 0.3%, from the second quarter of 2025, primarily driven by higher interest income on investment securities following the strategic balance sheet repositioning in the fourth quarter of 2025, partially offset by less purchase accounting accretion. Interest expense decreased $4.5 million, or 16.3%, from the second quarter of 2025, as average rates paid on deposits and borrowings declined primarily driven by Federal Reserve rate cuts in the second half of 2025. 

Net interest margin (on a tax-equivalent basis)(1) was 3.97% for the second quarter of 2026, a 20 basis point increase from 3.77% for the first quarter of 2026, and a 46 basis point increase from 3.51% for the second quarter of 2025. The quarter over quarter increase was mainly attributable to a one-time $1.6 million interest income recovery on a nonaccrual loan resolution, higher purchase accounting accretion, and higher loan yields, partially offset by the impact of the first quarter subordinated debt refinancing and higher borrowing balances. The increase from the second quarter of 2025 was primarily driven by lower cost of funds and higher yields on investment securities, partially offset by less purchase accounting accretion. 

Noninterest Income 

Noninterest income for the second quarter of 2026 was $32.9 million, a $2.1 million, or 6.8%, increase from the first quarter of 2026. This increase was driven by an increase in other noninterest income and wealth advisory services revenue, partially offset by a decrease in mortgage banking revenue. Other noninterest income increased $1.9 million, or 106.9%, from the first quarter of 2026, primarily driven by a gain on the sale of a property in the Rochester, Minnesota market, increased swap fee income, and mutual fund investment gains related to the underlying assets of the deferred compensation plans. Wealth advisory services revenue increased $0.5 million, or 6.5%, from the first quarter of 2026, primarily driven by an increase in both asset-based fees tied to equity markets and transaction-based fees. Mortgage banking revenue decreased $0.3 million, or 9.6%, from the first quarter of 2026, primarily driven by lower gain on sale margins from product mix and increased competition. 

Noninterest income for the second quarter of 2026 increased by $1.2 million, or 3.7%, from the second quarter of 2025. This increase was driven by an increase in other noninterest income, retirement and benefit services revenue, and service charges on deposit accounts, partially offset by a decrease in the gain on sale of non-mortgage loans. Other noninterest income increased $1.7 million, or 86.1%, compared to the second quarter of 2025, primarily driven by a gain on the sale of a property in the Rochester, Minnesota market, increased swap fee income, and mutual fund investment gains related to the underlying assets of the deferred compensation plans. Retirement and benefit services revenue increased $1.3 million, or 8.3%, compared to the second quarter of 2025, primarily driven by recurring annual income. Service charges on deposit accounts increased $0.4 million, or 62.6%, compared to the second quarter of 2025, primarily due to a reclassification of fees from other noninterest income to service charges on deposit accounts revenue in the first quarter of 2026. Gain on sale of non-mortgage loans decreased $2.1 million, or 100.0%, compared to the second quarter of 2025, due to a $2.1 million gain on the sale of a PCD hospitality loan during the second quarter of 2025. 

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(1)    Represents a non-GAAP financial measure. See “Non-GAAP to GAAP Reconciliations and Calculation of Non-GAAP Financial Measures.”

Noninterest Expense

Noninterest expense for the second quarter of 2026 was $52.9 million, a $2.5 million, or 4.9%, increase from the first quarter of 2026, primarily due to increases in compensation expense and other noninterest expense, partially offset by a decrease in business services, software, and technology expense. Compensation expense increased $2.1 million, or 8.6%, from the first quarter of 2026, primarily due to annual merit increases, talent additions to the Arizona commercial banking team, and increases in deferred compensation plan liabilities driven by mutual fund investment gains related to the underlying assets of the plans. Other noninterest expense increased $0.8 million, or 39.3%, from the first quarter of 2026, due to an increase in other real estate owned balances and related holding costs, as well as increased corporate insurance costs. Business services, software, and technology expense decreased $0.4 million, or 6.8%, from the first quarter of 2026, primarily due to a decrease in core processing expenses, as well as a decrease in IT hardware expenses. 

Noninterest expense for the second quarter of 2026 increased $4.4 million, or 9.2%, from $48.4 million in the second quarter of 2025, primarily due to increases in compensation expense, professional fees and assessments, and other noninterest expense. Compensation expense increased $1.8 million, or 7.4%, from the second quarter of 2025, primarily due to annual merit increases, as well as increases in deferred compensation plan liabilities driven by mutual fund investment gains related to the underlying assets of the plans. Other noninterest expense increased $1.5 million, or 104.3%, from the second quarter of 2025, due to an increase in other real estate owned balances and related holding costs, as well as increased corporate insurance costs. Professional fees and assessments increased $1.4 million, or 61.7%, from the second quarter of 2025, primarily due to the reclassification of consulting services and other third-party vendor expenses from business services, software, and technology expense to professional fees and assessments, as well as an increase in legal fees. 

Financial Condition

Total assets were $5.3 billion as of June 30, 2026, an increase of $58.6 million, or 1.1%, from December 31, 2025. The increase was primarily due to a $41.8 million increase in cash and cash equivalents, a $20.1 million increase in available-for-sale investment securities, a $8.5 million increase in other assets, and a $4.8 million increase in loans held for sale, partially offset by a decrease of $13.8 million in loans held for investment. 

Loans Held for Investment

Total loans held for investment were $4.0 billion as of June 30, 2026, a decrease of $13.8 million, or 0.3%, from December 31, 2025. The decrease was primarily driven by a $41.6 million decrease in consumer loans, partially offset by a $27.9 million increase in commercial loans. 

The following table presents the composition of our loans held for investment portfolio as of the dates indicated: 

                       June 30,  March 31,  December 31,  September 30,  June 30, (dollars in thousands) 2026  2026  2025  2025  2025 Commercial                    Commercial and business lending                    Commercial and industrial $759,959  $747,447  $736,833  $702,135  $675,892 Commercial real estate − Owner occupied  622,241   444,276   427,260   435,320   440,170 Total commercial and business lending  1,382,200   1,191,723   1,164,093   1,137,455   1,116,062 Investor commercial real estate                    Construction, land and development  79,850   146,897   246,238   349,768   352,749 Multifamily  361,875   392,097   383,505   374,761   333,307 Non-owner occupied  893,367   976,339   875,862   865,785   887,643 Total investor commercial real estate  1,335,092   1,515,333   1,505,605   1,590,314   1,573,699 Agricultural                    Land  54,202   54,028   64,799   65,900   66,395 Production  53,367   50,983   62,500   63,051   67,931 Total agricultural  107,569   105,011   127,299   128,951   134,326 Total commercial  2,824,861   2,812,067   2,796,997   2,856,720   2,824,087 Consumer                    Residential real estate                    First lien  828,936   851,551   874,737   894,402   901,738 Construction  31,202   32,872   33,703   34,124   35,754 HELOC  273,124   262,131   260,883   234,681   200,624 Junior lien  31,941   35,783   36,844   40,434   41,450 Total residential real estate  1,165,203   1,182,337   1,206,167   1,203,641   1,179,566 Other consumer  44,180   40,340   44,858   41,715   41,003 Total consumer  1,209,383   1,222,677   1,251,025   1,245,356   1,220,569 Total loans $4,034,244  $4,034,744  $4,048,022  $4,102,076  $4,044,656                      

Deposits

Total deposits were $4.2 billion as of June 30, 2026, a decrease of $0.1 million, or 0.0%, from December 31, 2025. Noninterest-bearing deposits decreased $48.3 million and interest-bearing deposits increased $48.2 million from December 31, 2025. The decrease in total deposits was due primarily to seasonal outflows from public funds depositors. 

The following table presents the composition of the Company’s deposit portfolio as of the dates indicated: 

  June 30,  March 31,  December 31,  September 30,  June 30, (dollars in thousands) 2026  2026  2025  2025  2025 Noninterest-bearing demand $759,640  $857,625  $807,896  $776,791  $790,300 Interest-bearing                    Interest-bearing demand  1,429,951   1,449,156   1,296,315   1,256,687   1,214,597 Savings accounts  173,255   178,347   173,759   174,113   175,586 Money market savings  1,252,823   1,291,794   1,337,491   1,460,006   1,358,516 Time deposits  576,228   570,960   576,542   745,056   798,469 Total interest-bearing  3,432,257   3,490,257   3,384,107   3,635,862   3,547,168 Total deposits $4,191,897  $4,347,882  $4,192,003  $4,412,653  $4,337,468                      

Asset Quality

Total nonperforming assets were $17.1 million as of June 30, 2026, a decrease of $52.3 million, or 75.3%, from December 31, 2025. As of June 30, 2026, the allowance for credit losses on loans was $48.4 million, or 1.20% of total loans, compared to $61.9 million, or 1.53% of total loans, as of December 31, 2025. 

The following table presents selected asset quality data as of and for the periods indicated: 

  As of and for the three months ended   June 30,  March 31,  December 31,  September 30,  June 30, (dollars in thousands) 2026  2026  2025  2025  2025 Nonaccrual loans $7,105  $53,881  $69,065  $59,644  $51,276 Accruing loans 90+ days past due  436   —   —   —   202 Total nonperforming loans  7,541   53,881   69,065   59,644   51,478 OREO and repossessed assets  9,571   126   308   467   751 Total nonperforming assets $17,112  $54,007  $69,373  $60,111  $52,229 Criticized loans  83,090   132,459   149,162   191,331   212,592 Net charge-offs (recoveries)  2,575   7,027   (311)  (1,715)  3,767 Net charge-offs (recoveries) to average loans (1)  0.26%  0.71%  (0.03)%  (0.17)%  0.37%Nonperforming loans to total loans  0.19%  1.34%  1.71%  1.45%  1.27%Nonperforming assets to total assets  0.32%  1.02%  1.33%  1.13%  0.98%Criticized loans to total loans  2.06%  3.28%  3.68%  4.66%  5.26%Allowance for credit losses on loans to total loans  1.20%  1.25%  1.53%  1.51%  1.47%Allowance for credit losses on loans to nonperforming loans  641.31%  93.73%  89.65%  104.16%  115.15%                     

For the second quarter of 2026, the Company had net charge-offs of $2.6 million, compared to net charge-offs of $7.0 million for the first quarter of 2026 and net charge-offs of $3.8 million for the second quarter of 2025. The quarter over quarter decrease in net charge-offs was primarily due to charge-offs of $6.4 million in the first quarter of 2026 related to one non-accruing long-term commercial and industrial client relationship. This relationship carried a specific reserve of $9.0 million as of December 31, 2025. Of the $2.6 million of net-charge offs recognized in the second quarter of 2026, $1.4 million was attributable to this same relationship. As of June 30, 2026, the relationship had a remaining reserve of $1.0 million, which represented approximately 63.3% of the book balance as of that date. Management does not believe the charge-offs resulting from this relationship are indicative of a broader credit quality trend in the Company's loan portfolio. 

The decrease in the allowance for credit losses on loans to total loans from December 31, 2025 to June 30, 2026 was primarily the result of problem loan resolution. 

The Company recorded a provision for credit losses of $0.5 million for the second quarter of 2026, compared to a provision release of $4.9 million for the first quarter of 2026, and no provision for credit losses for the second quarter of 2025. 

OREO and repossessed assets were $9.6 million at June 30, 2026, compared to $0.3 million as of December 31, 2025. The increase was primarily driven by the transfer of one 1-4 family property and one apartment complex to OREO in the second quarter of 2026. 

The unearned fair value adjustments on acquired loan portfolios were $36.9 million as of June 30, 2026, $43.8 million as of December 31, 2025, and $58.0 million as of June 30, 2025. 

Capital

Total stockholders’ equity was $583.1 million as of June 30, 2026, an increase of $18.2 million from December 31, 2025. The increase was primarily driven by an increase in retained earnings of $33.0 million, partially offset by a decrease in additional paid-in capital of $11.5 million and a decrease in accumulated other comprehensive income of $2.8 million. Tangible book value per common share(1) increased to $18.73 as of June 30, 2026, from $17.55 as of December 31, 2025. Tangible common equity to tangible assets(1) increased to 9.05% as of June 30, 2026, from 8.72% as of December 31, 2025. Common equity tier 1 capital to risk weighted assets increased to 10.81% as of June 30, 2026, from 10.28% as of December 31, 2025. 

During the second quarter of 2026, the Company repurchased approximately $6.8 million of its outstanding common stock at an average per share price of $27.10, which reduced common shares outstanding by 250,000 at quarter-end. 

The following table presents our capital ratios as of the dates indicated: 

  June 30,  December 31,  June 30,   2026  2025  2025 Capital Ratios(1)            Alerus Financial Corporation Consolidated            Common equity tier 1 capital to risk weighted assets  10.81%  10.28%  10.54%Tier 1 capital to risk weighted assets  11.02%  10.48%  10.74%Total capital to risk weighted assets  13.34%  12.87%  13.10%Tier 1 capital to average assets  9.49%  8.86%  9.16%Tangible common equity / tangible assets (2)  9.05%  8.72%  7.87%             Alerus Financial, N.A.            Common equity tier 1 capital to risk weighted assets  10.92%  10.41%  10.78%Tier 1 capital to risk weighted assets  10.92%  10.41%  10.78%Total capital to risk weighted assets  12.11%  11.66%  12.04%Tier 1 capital to average assets  9.26%  8.62%  9.34%

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(1)Capital ratios for the current quarter are to be considered preliminary until the Call Report for Alerus Financial, N.A. is filed.(2)Represents a non-GAAP financial measure. See “Non-GAAP to GAAP Reconciliations and Calculation of Non-GAAP Financial Measures.”   

Conference Call

The Company will host a conference call at 11:00 a.m. Central Time on Thursday, July 30, 2026, to discuss its financial results. Attendees are encouraged to register ahead of time for the call at investors.alerus.com. A recording of the call and transcript will be available on the Company’s investor relations website at investors.alerus.com following the call. 

About Alerus Financial Corporation

Alerus Financial Corporation (Nasdaq: ALRS) is a commercial wealth advisory services bank and national retirement and benefit services provider with corporate offices in Grand Forks, North Dakota, and the Minneapolis-St. Paul, Minnesota metropolitan area. Through its subsidiary, Alerus Financial, National Association (the “Bank”), Alerus provides diversified and comprehensive financial solutions to business and consumer clients, including banking, wealth advisory services, and retirement and benefit plans and services. Alerus provides clients with a primary point of contact to help fully understand their unique needs and delivery channel preferences. Clients are provided with competitive products, valuable insight, and sound advice supported by digital solutions designed to meet their needs. 

Alerus operates 26 banking and commercial wealth offices, with locations in Grand Forks and Fargo, North Dakota; the Minneapolis-St. Paul, Minnesota metropolitan area; Rochester, Minnesota; Southern Minnesota; Marshalltown, Iowa; Pewaukee, Wisconsin; and Phoenix and Scottsdale, Arizona. The Alerus Retirement and Benefit business serves advisors, brokers, employers, and plan participants across the United States. 

Non-GAAP Financial Measures

Some of the financial measures included in this press release are not measures of financial performance recognized by U.S. Generally Accepted Accounting Principles, or GAAP. These non-GAAP financial measures include the ratio of tangible common equity to tangible assets, tangible book value per common share, return on average tangible common equity, efficiency ratio, pre-provision net revenue, adjusted noninterest (loss) income, adjusted noninterest expense, adjusted pre-provision net revenue, adjusted efficiency ratio, adjusted net income, adjusted return on average total assets, adjusted return on average tangible common equity, net interest margin (on a tax-equivalent basis), adjusted earnings per common share - diluted, and adjusted net charge-offs to average loans. Management uses these non-GAAP financial measures in its analysis of its performance, and believes financial analysts and investors frequently use these measures, and other similar measures, to evaluate capital adequacy and financial performance. Reconciliations of non-GAAP disclosures used in this press release to the comparable GAAP measures are provided in the accompanying tables. Management, banking regulators, many financial analysts and other investors use these measures in conjunction with more traditional bank capital ratios to compare the capital adequacy of banking organizations with significant amounts of goodwill or other intangible assets, which typically stem from the use of the purchase accounting method of accounting for mergers and acquisitions.

These non-GAAP financial measures should not be considered in isolation or as a substitute for total stockholders’ equity, total assets, book value per share, return on average assets, return on average equity, or any other measure calculated in accordance with GAAP. Moreover, the manner in which the Company calculates these non-GAAP financial measures may differ from that of other companies reporting measures with similar names.

Forward-Looking Statements

This press release contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. The Company intends such forward-looking statements to be covered by the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. Forward-looking statements include, without limitation, statements concerning plans, estimates, calculations, forecasts and projections with respect to the anticipated future performance of Alerus Financial Corporation. These statements are often, but not always, identified by words such as “may”, “might”, “should”, “could”, “predict”, “potential”, “believe”, “expect”, “continue”, “will”, “anticipate”, “seek”, “estimate”, “intend”, “plan”, “projection”, “would”, “annualized”, “target” and “outlook”, or the negative version of those words or other comparable words of a future or forward-looking nature. Examples of forward-looking statements include, among others, statements the Company makes regarding our projected growth, anticipated future financial performance, financial condition, credit quality, management’s long-term performance goals, and the future plans and prospects of Alerus Financial Corporation. 

Forward-looking statements are neither historical facts nor assurances of future performance. Instead, they are based only on our current beliefs, expectations and assumptions regarding our business, future plans and strategies, projections, anticipated events and trends, the economy and other future conditions. Because forward-looking statements relate to the future, they are subject to inherent known and unknown uncertainties, risks, changes in circumstances, and other factors that are difficult to predict and many of which are outside of our control. Our actual results and financial condition may differ materially from those indicated in forward-looking statements. Therefore, you should not rely on any of these forward-looking statements. Important factors that could cause our actual results and financial condition to differ materially from those indicated in forward-looking statements include, among others, the following: the strength of the local, state, national and international economies and financial markets (including effects of inflationary pressures and future monetary policies of the Federal Reserve and executive orders in response thereto); interest rate risk, including the effects of changes in interest rates; effects on the U.S. economy resulting from actions taken by the federal government, including the threat or implementation of tariffs, immigration enforcement, executive orders, and changes in foreign policy; disruptions to the global supply chain, including as a result of domestic or foreign policies; our ability to successfully manage credit risk, including in the commercial real estate portfolio, and maintain an adequate level of allowance for credit losses; business and economic conditions generally and in the financial services industry, nationally and within our market areas, including the level and impact of inflation rates and possible recession; our ability to raise additional capital to implement our business plan; credit risks and risks from concentrations (including by type of borrower, geographic area, collateral, and industry) within our loan portfolio; the concentration of large loans to certain borrowers (including commercial real estate loans); the level of nonperforming assets on our balance sheet; our ability to implement organic and acquisition growth strategies; the commencement, cost, and outcome of litigation and other legal proceedings and regulatory actions against us or to which the Company may become subject, including with respect to pending actions relating to the Company’s previous employee stock ownership program fiduciary services commenced by government and private parties; the impact of economic or market conditions on our fee-based services; our ability to continue to grow our retirement and benefit services business; our ability to continue to originate a sufficient volume of residential mortgages; the occurrence of fraudulent activity, breaches or failures of our or our third-party vendors’ information security controls or cybersecurity-related incidents, including as a result of sophisticated attacks using artificial intelligence and similar tools or as a result of insider fraud; interruptions involving our information technology and telecommunications systems or third-party servicers; potential losses incurred in connection with mortgage loan repurchases; the composition of our executive management team and our ability to attract and retain key personnel; rapid and expensive technological changes implemented by us and other parties in the financial services industry, including third-party vendors, which may be more difficult to implement or more expensive than anticipated or which may have unforeseen consequences to us and our customers, including the development and implementation of tools incorporating artificial intelligence; emerging issues related to the development and use of artificial intelligence that could give rise to legal or regulatory action, damage our reputation, or otherwise materially harm our business or customers; increased competition in the financial services industry, including from non-banks such as credit unions, Fintech companies and digital asset service providers; our ability to successfully manage liquidity risk, including our need to access higher cost sources of funds such as fed funds purchased and short-term borrowings; the concentration of large deposits from certain clients, including those who have balances above current Federal Deposit Insurance Corporation insurance limits; the effectiveness of our risk management framework; potential impairment to the goodwill the Company recorded in connection with our past acquisitions, including the acquisitions of Metro Phoenix Bank and HMNF; the extensive regulatory framework that applies to us; the ability of the Bank to pay dividends to us and our ability to pay dividends to our stockholders; new or revised accounting standards, as may be adopted by state and federal regulatory agencies, the Financial Accounting Standards Board, the Securities and Exchange Commission (the “SEC”) or the Public Company Accounting Oversight Board; fluctuations in the values of the securities held in our securities portfolio, including as a result of changes in interest rates; governmental monetary, trade and fiscal policies; risks related to climate change and the negative impact it may have on our customers and their businesses; severe weather and natural disasters, and widespread disease or pandemics; acts of war, military conflicts, or terrorism, including the wars in Iran and Ukraine, ongoing conflicts in the Middle East, and other international military conflicts, or adverse external events and changes in foreign relations that can increase levels of political and economic unpredictability, contribute to rising energy and commodity prices, affect global supply chains, increase the volatility of financial markets, and other matters beyond our control; the availability of future equity and debt issuances and other capital raising opportunities on favorable terms; any material weaknesses in our internal control over financial reporting; our success at managing and responding to the risks involved in the foregoing items; and any other risks described in the “Risk Factors” sections of the reports filed by Alerus Financial Corporation with the SEC. 

Any forward-looking statement made by us in this press release is based only on information currently available to us and speaks only as of the date on which it is made. The Company undertakes no obligation to publicly update any forward-looking statement, whether written or oral, that may be made from time to time, whether as a result of new information, future developments or otherwise. 

Alerus Financial Corporation and Subsidiaries
Consolidated Balance Sheets
(dollars in thousands, except share and per share data)

  June 30,  December 31,   2026  2025 Assets (Unaudited)     Cash and cash equivalents $109,012  $67,192 Investment securities        Trading, at fair value  501   1,758 Available-for-sale, at fair value  534,191   514,095 Held-to-maturity, at amortized cost (with an allowance for credit losses on investments of $115 and $123, respectively)  242,516   254,448 Loans held for sale  26,713   21,934 Loans held for investment  4,034,244   4,048,022 Allowance for credit losses on loans  (48,361)  (61,915)Net loans  3,985,883   3,986,107 Land, premises and equipment, net  43,941   43,253 Operating lease right-of-use assets  32,105   28,761 Accrued interest receivable  20,213   21,742 Bank-owned life insurance  41,894   39,307 Goodwill  85,634   85,634 Other intangible assets  29,422   33,371 Servicing rights  7,022   6,383 Deferred income taxes, net  18,114   23,080 Other assets  111,557   103,019 Total assets $5,288,718  $5,230,084 Liabilities and Stockholders’ Equity        Deposits        Noninterest-bearing $759,640  $807,896 Interest-bearing  3,432,257   3,384,107 Total deposits  4,191,897   4,192,003 Short-term borrowings  345,000   308,800 Long-term debt  59,239   59,182 Operating lease liabilities  42,752   36,282 Accrued expenses and other liabilities  66,687   68,883 Total liabilities  4,705,575   4,665,150 Stockholders’ equity        Preferred stock, $1 par value, 2,000,000 shares authorized: 0 issued and outstanding  —   — Common stock, $1 par value, 60,000,000 and 30,000,000 shares authorized: 24,985,815 and 25,406,278 issued and outstanding  24,986   25,406 Additional paid-in capital  260,066   271,609 Retained earnings  303,070   270,075 Accumulated other comprehensive loss  (4,979)  (2,156)Total stockholders’ equity  583,143   564,934 Total liabilities and stockholders’ equity $5,288,718  $5,230,084 


Alerus Financial Corporation and Subsidiaries
Consolidated Statements of Income
(dollars and shares in thousands, except per share data)

  Three months ended  Six months ended   June 30,  March 31,  June 30,  June 30,  June 30,   2026  2026  2025  2026  2025 Interest Income (Unaudited)  (Unaudited)  (Unaudited)  (Unaudited)  (Unaudited) Loans, including fees $62,214  $58,621  $63,853  $120,835  $125,348 Investment securities                    Taxable  7,258   7,104   5,310   14,363   11,017 Exempt from federal income taxes  155   158   160   312   320 Other  999   1,094   1,101   2,093   1,920 Total interest income  70,626   66,977   70,424   137,603   138,605 Interest Expense                    Deposits  18,938   19,074   22,758   38,012   46,293 Short-term borrowings  2,935   2,357   3,982   5,292   6,821 Long-term debt  1,041   634   652   1,676   1,302 Total interest expense  22,914   22,065   27,392   44,980   54,416 Net interest income  47,712   44,912   43,032   92,623   84,189 Provision for (recovery of) credit losses  495   (4,883)  —   (4,388)  863 Net interest income after provision for (recovery of) credit losses  47,217   49,795   43,032   97,011   83,326 Noninterest Income                    Retirement and benefit services  17,347   17,406   16,024   34,754   32,130 Wealth advisory services  7,705   7,237   7,363   14,942   14,267 Mortgage banking  3,195   3,535   3,651   6,730   5,177 Service charges on deposit accounts  1,106   933   680   2,039   1,330 Gain on sale of non-mortgage loans  —   —   2,115   —   2,115 Other  3,592   1,736   1,930   5,327   4,376 Total noninterest income  32,945   30,847   31,763   63,792   59,395 Noninterest Expense                    Compensation  26,155   24,087   24,343   50,242   47,304 Employee taxes and benefits  6,755   6,640   6,633   13,395   14,396 Occupancy and equipment expense  3,493   3,427   2,559   6,919   5,466 Business services, software and technology expense  5,440   5,839   5,868   11,279   11,620 Intangible amortization expense  1,974   1,974   2,710   3,949   5,419 Professional fees and assessments  3,781   3,800   2,339   7,581   5,335 Marketing and business development  869   861   787   1,730   1,752 Supplies and postage  540   607   490   1,146   1,121 Travel  357   361   347   718   634 Mortgage and lending expenses  614   710   940   1,323   1,476 Other  2,905   2,086   1,422   4,992   4,282 Total noninterest expense  52,883   50,392   48,438   103,274   98,805 Income before income tax expense  27,279   30,250   26,357   57,529   43,916 Income tax expense  6,414   7,279   6,104   13,693   10,349 Net income $20,865  $22,971  $20,253  $43,836  $33,567 Per Common Share Data                    Earnings per common share $0.82  $0.90  $0.79  $1.72  $1.31 Diluted earnings per common share $0.81  $0.89  $0.78  $1.70  $1.30 Dividends declared per common share $0.22  $0.21  $0.21  $0.43  $0.41 Average common shares outstanding  25,081   25,380   25,368   25,230   25,363 Diluted average common shares outstanding  25,395   25,679   25,714   25,537   25,683 


Alerus Financial Corporation and Subsidiaries
Non-GAAP to GAAP Reconciliations and Calculation of Non-GAAP Financial Measures (unaudited)
(dollars and shares in thousands, except per share data)

  June 30,  March 31,  June 30,   2026  2026  2025 Tangible Common Equity to Tangible Assets            Total common stockholders’ equity $583,143  $574,693  $533,155 Less: Goodwill  85,634   85,634   85,634 Less: Other intangible assets  29,422   31,397   38,462 Tangible common equity (a)  468,087   457,662   409,059 Total assets  5,288,718   5,287,971   5,323,822 Less: Goodwill  85,634   85,634   85,634 Less: Other intangible assets  29,422   31,397   38,462 Tangible assets (b)  5,173,662   5,170,940   5,199,726 Tangible common equity to tangible assets (a)/(b)  9.05%  8.85%  7.87%Tangible Book Value Per Common Share            Tangible common equity (a)  468,087   457,662   409,059 Total common shares issued and outstanding (c)  24,986   25,214   25,389 Tangible book value per common share (a)/(c) $18.73  $18.15  $16.11              


  Three months ended  Six months ended   June 30,  March 31,  June 30,  June 30,  June 30,   2026  2026  2025  2026  2025 Return on Average Tangible Common Equity                    Net income $20,865  $22,971  $20,253  $43,836  $33,567 Add: Intangible amortization expense (net of tax) (1)  1,559   1,559   2,141   3,120   4,281 Net income, excluding intangible amortization (d)  22,424   24,530   22,394   46,956   37,848 Average total equity  574,862   566,563   513,606   570,735   506,470 Less: Average goodwill  85,634   85,634   85,634   85,634   85,634 Less: Average other intangible assets (net of tax) (1)  24,003   25,664   31,436   24,829   32,571 Average tangible common equity (e)  465,225   455,265   396,536   460,272   388,265 Return on average tangible common equity (d)/(e)  19.33%  21.85%  22.65%  20.57%  19.66%Efficiency Ratio                    Noninterest expense $52,883  $50,392  $48,438  $103,274  $98,805 Less: Intangible amortization expense  1,974   1,974   2,710   3,949   5,419 Noninterest expense excluding intangible amortization (f)  50,909   48,418   45,728   99,325   93,386 Net interest income (v)  47,712   44,912   43,032   92,623   84,189 Noninterest income  32,945   30,847   31,763   63,792   59,395 Tax equivalent adjustment for loans and securities  755   619   592   1,374   1,110 Total tax-equivalent revenue (g)  81,412   76,378   75,387   157,789   144,694 Efficiency ratio (f)/(g)  62.53%  63.39%  60.66%  62.95%  64.54%Pre-Provision Net Revenue                    Net interest income (v) $47,712  $44,912  $43,032  $92,623  $84,189 Add: Noninterest income  32,945   30,847   31,763   63,792   59,395 Less: Noninterest expense  52,883   50,392   48,438   103,274   98,805 Pre-provision net revenue $27,774  $25,367  $26,357  $53,141  $44,779 Adjusted Noninterest Income                    Noninterest income $32,945  $30,847  $31,763  $63,792  $59,395 Less: Adjusted noninterest income items                    Net gain on sale of loans  —   —   2,115   —   2,115 Net gain (loss) on sale/disposal of premises and equipment  653   (21)  (84)  632   (84)Total adjusted noninterest income (loss) items (h)  653   (21)  2,031   632   2,031 Adjusted noninterest income (i) $32,292  $30,868  $29,732  $63,160  $57,364 Adjusted Noninterest Income as a Percentage of Revenue                    Adjusted noninterest income (i) $32,292  $30,868  $29,732  $63,160  $57,364 Net interest income (v)  47,712   44,912   43,032   92,623   84,189 Adjusted revenue (w) $80,004  $75,780  $72,764  $155,783  $141,553 Adjusted noninterest income as a percentage of revenue (i)/(w)  40.36%  40.73%  40.86%  40.54%  40.52%Adjusted Noninterest Expense                    Noninterest expense $52,883  $50,392  $48,438  $103,274  $98,805 Less: Adjusted noninterest expense items                    HMNF merger- and acquisition-related expenses  6   (34)  11   (27)  298 Severance and signing bonus expense  216   167   (23)  383   1,004 Total adjusted noninterest expense items (j)  222   133   (12)  356   1,302 Adjusted noninterest expense (k) $52,661  $50,259  $48,450  $102,918  $97,503 

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(1)Items calculated after-tax utilizing a marginal income tax rate of 21.0%.   

Alerus Financial Corporation and Subsidiaries
Non-GAAP to GAAP Reconciliations and Calculation of Non-GAAP Financial Measures (unaudited)
(dollars and shares in thousands, except per share data)

  Three months ended  Six months ended   June 30,  March 31,  June 30,  June 30,  June 30,   2026  2026  2025  2026  2025 Adjusted Pre-Provision Net Revenue                    Net interest income (v) $47,712  $44,912  $43,032  $92,623  $84,189 Add: Adjusted noninterest income (i)  32,292   30,868   29,732   63,160   57,364 Less: Adjusted noninterest expense (k)  52,661   50,259   48,450   102,918   97,503 Adjusted pre-provision net revenue $27,343  $25,521  $24,314  $52,865  $44,050 Adjusted Efficiency Ratio                    Adjusted noninterest expense (k) $52,661  $50,259  $48,450  $102,918  $97,503 Less: Intangible amortization expense  1,974   1,974   2,710   3,949   5,419 Adjusted noninterest expense for efficiency ratio (l)  50,687   48,285   45,740   98,969   92,084 Tax-equivalent revenue                    Net interest income (v)  47,712   44,912   43,032   92,623   84,189 Add: Adjusted noninterest income (i)  32,292   30,868   29,732   63,160   57,364 Add: Tax equivalent adjustment for loans and securities (1)  755   619   592   1,374   1,110 Total tax-equivalent revenue (m)  80,759   76,399   73,356   157,157   142,663 Adjusted efficiency ratio (l)/(m)  62.76%  63.20%  62.35%  62.97%  64.55%Adjusted Net Income                    Net income $20,865  $22,971  $20,253  $43,836  $33,567 Less: Adjusted noninterest (loss) income items (net of tax) (1) (h)  516   (17)  1,604   499   1,604 Add: Adjusted noninterest expense items (net of tax) (1) (j)  175   105   (9)  281   1,029 Adjusted net income (n) $20,524  $23,093  $18,640  $43,618  $32,992 Adjusted Return on Average Total Assets                    Average total assets (o) $5,226,319  $5,218,515  $5,302,728  $5,222,438  $5,287,622 Adjusted return on average total assets (n)/(o)  1.58%  1.79%  1.41%  1.68%  1.26%Adjusted Return on Average Tangible Common Equity                    Adjusted net income (n) $20,524  $23,093  $18,640  $43,618  $32,992 Add: Intangible amortization expense (net of tax) (1)  1,559   1,559   2,141   3,120   4,281 Adjusted net income, excluding intangible amortization (p)  22,083   24,652   20,781   46,738   37,273 Average total equity  574,862   566,563   513,606   570,735   506,470 Less: Average goodwill  85,634   85,634   85,634   85,634   85,634 Less: Average other intangible assets (net of tax)  24,003   25,664   31,436   24,829   32,571 Average tangible common equity (q)  465,225   455,265   396,536   460,272   388,265 Adjusted return on average tangible common equity (p)/(q)  19.04%  21.96%  21.02%  20.48%  19.36%Adjusted Earnings Per Common Share - Diluted                    Adjusted net income (n) $20,524  $23,093  $18,640  $43,618  $32,992 Less: Dividends and undistributed earnings allocated to participating securities  192   206   205   400   297 Adjusted net income available to common stockholders (r)  20,332   22,887   18,435   43,218   32,695 Weighted-average common shares outstanding for diluted earnings per share (s)  25,395   25,679   25,714   25,537   25,683 Adjusted earnings per common share - diluted (r)/(s) $0.80  $0.89  $0.72  $1.69  $1.27 Net Charge-Offs (Recoveries) to Average Loans                    Net charge-offs (recoveries) (t) $2,575  $7,027  $3,767  $9,602  $4,174 Average total loans (u) $4,032,142  $4,029,719  $4,079,084  $4,030,939  $4,051,129 Net charge-offs (recoveries) to average loans (t)/(u)  0.26%  0.71%  0.37%  0.48%  0.06%Net Interest Margin (on a Tax-Equivalent Basis)                    Net interest income (v) $47,712  $44,912  $43,032  $92,623  $84,189 Add: Tax equivalent adjustment for loans and securities  755   619   592   1,374   1,110 Net interest income (on a tax-equivalent basis) (1) (y) $48,467  $45,531  $43,624  $93,997  $85,299 Average interest earning assets (x) $4,896,740  $4,901,399  $4,988,946   4,899,058   4,969,446 Net interest margin (on a tax-equivalent basis) (1) (y)/(x)  3.97%  3.77%  3.51%  3.87%  3.46%

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(1)Items calculated after-tax utilizing a marginal income tax rate of 21.0%.    

Alerus Financial Corporation and Subsidiaries
Analysis of Average Balances, Yields, and Rates (unaudited)
(dollars in thousands)

  Three months ended  Six months ended   June 30, 2026  March 31, 2026  June 30, 2025  June 30, 2026  June 30, 2025       Average      Average      Average      Average      Average   Average  Yield/  Average  Yield/  Average  Yield/  Average  Yield/  Average  Yield/   Balance  Rate  Balance  Rate  Balance  Rate  Balance  Rate  Balance  Rate Interest Earning Assets                                        Interest-bearing deposits with banks $45,777   4.11% $60,675   4.26% $35,951   5.51% $53,185   4.20% $34,695   5.14%Investment securities (1)  773,692   3.86   771,885   3.84   823,463   2.69   772,793   3.85   841,479   2.74 Loans held for sale  18,885   4.50   15,617   4.70   22,302   4.44   17,260   4.58   16,856   4.74 Loans                                        Commercial and industrial  779,471   7.07   723,803   7.10   653,635   7.51   751,791   7.09   655,725   7.41 CRE − Owner occupied  502,476   6.19   430,332   6.14   442,796   6.29   466,603   6.17   411,546   6.25 CRE − Construction, land and development  103,618   13.08   211,754   5.17   337,867   5.97   157,388   7.79   340,279   5.90 CRE − Multifamily  394,683   6.05   393,412   5.80   347,277   6.72   394,051   5.93   355,715   6.53 CRE − Non-owner occupied (2)  922,958   6.08   914,642   5.97   955,134   6.52   918,823   6.03   957,629   6.59 Agricultural − Land  53,823   5.78   59,787   6.00   66,044   5.76   56,789   5.89   66,633   5.80 Agricultural − Production  53,351   6.95   58,833   6.98   67,412   7.32   56,077   6.96   64,190   7.31 RRE − First lien  838,819   4.93   865,077   4.93   898,903   4.92   851,876   4.93   899,367   4.85 RRE − Construction  34,981   6.63   32,906   6.29   39,682   7.62   33,949   6.46   38,305   8.00 RRE − HELOC  271,254   6.02   261,586   6.03   188,494   6.99   266,447   6.02   178,601   7.05 RRE − Junior lien  32,676   6.53   36,306   6.42   42,435   6.37   34,481   6.47   43,261   6.31 Other consumer  44,032   6.51   41,281   6.31   39,405   7.01   42,664   6.41   39,878   7.01 Total loans (1)  4,032,142   6.24   4,029,719   5.94   4,079,084   6.31   4,030,939   6.09   4,051,129   6.27 Federal Reserve/FHLB stock  26,244   8.10   23,503   7.87   28,146   8.65   24,881   7.99   25,287   8.26 Total interest earning assets  4,896,740   5.85   4,901,399   5.59   4,988,946   5.71   4,899,058   5.72   4,969,446   5.67 Noninterest earning assets  329,579       317,116       313,782       323,380       318,176     Total assets $5,226,319      $5,218,515      $5,302,728      $5,222,438      $5,287,622     Interest-Bearing Liabilities                                        Interest-bearing demand deposits $1,378,394   1.68% $1,367,270   1.64% $1,247,241   1.80% $1,372,863   1.66% $1,247,482   1.80%Money market and savings deposits  1,441,099   2.34   1,503,798   2.37   1,561,977   2.77   1,472,276   2.36   1,576,218   2.83 Time deposits  571,276   3.34   569,065   3.40   687,428   3.72   570,176   3.37   687,995   3.82 Fed funds purchased  74,104   3.85   35,628   4.01   149,046   4.63   54,972   3.90   99,714   4.64 FHLB short-term advances  226,703   3.93   204,444   3.98   200,000   4.54   215,635   3.95   200,000   4.56 Long-term debt  59,225   7.04   59,195   4.34   59,112   4.42   59,210   5.70   59,098   4.44 Total interest-bearing liabilities  3,750,801   2.45   3,739,400   2.39   3,904,804   2.81   3,745,132   2.42   3,870,507   2.84 Noninterest-Bearing Liabilities and Stockholders' Equity                                        Noninterest-bearing deposits  790,088       798,579       808,629       794,310       829,044     Other noninterest-bearing liabilities  110,568       113,973       75,689       112,261       81,601     Stockholders’ equity  574,862       566,563       513,606       570,735       506,470     Total liabilities and stockholders’ equity $5,226,319      $5,218,515      $5,302,728      $5,222,438      $5,287,622     Net interest rate spread      3.40%      3.20%      2.90%      3.30%      2.83%Net interest margin (on a tax-equivalent basis) (1)      3.97%      3.77%      3.51%      3.87%      3.46%


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(1)Taxable-equivalent adjustment was calculated utilizing a marginal income tax rate of 21.0%. (2)Average balances and average yield/rate includes non-mortgage loans sold and held for sale for the three months ended December 31, 2025.    

Alan A. Villalon, Chief Financial Officer
952.417.3733 (Office)


Risks

  • Economic and interest rate risks could impact asset quality and financial performance, given sensitivity to Federal Reserve policies.
  • Competition and mortgage banking revenue pressures may affect future fee-based income streams.
  • Exposure to concentrations in commercial real estate loans and specific large borrowers pose credit risk uncertainties.

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