Press Releases July 28, 2026 09:00 AM

First Financial Corporation Reports Second Quarter Results

First Financial Corporation posts strong Q2 2026 results with record net income and continued loan growth following CedarStone acquisition

By Leila Farooq
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First Financial Corporation reported robust financial results for Q2 2026, featuring a 22% increase in net income year-over-year to $22.7 million and diluted EPS growth to $1.91. The company's total loans grew nearly 15% year-over-year, driven by organic growth and the CedarStone Financial acquisition, while net interest margin improved to 4.33%. Notable operational metrics include a stable provision for credit losses, a slight uptick in nonperforming loans, and an efficiency ratio improvement. The company also maintained its dividend and increased book value per share by 14.6%.

First Financial Corporation Reports Second Quarter Results
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Key Points

  • Net income increased 22% to $22.7 million with EPS rising to $1.91 compared to prior year.
  • Total loans outstanding grew by 14.66%, boosted by acquisition and strong organic growth in commercial and consumer loans.
  • Net interest margin improved to 4.33%, supporting record net interest income of $61.2 million for the quarter.
  • The bank completed acquisition of CedarStone Financial, adding $292 million in loans and $313 million in deposits, enhancing scale and market presence.

TERRE HAUTE, Ind., July 28, 2026 (GLOBE NEWSWIRE) -- First Financial Corporation (NASDAQ:THFF) today announced results for the second quarter of 2026.

  • Net income was $22.7 million compared to $18.6 million reported for the same period of 2025;
  • Diluted net income per common share of $1.91 compared to $1.57 for the same period of 2025;
  • Return on average assets was 1.48% compared to 1.34% for the three months ended June 30, 2025;
  • Provision for credit losses was $1.3 million compared to provision of $2.0 million for the second quarter 2025; and
  • Pre-tax, pre-provision net income was $29.3 million compared to $24.9 million for the same period in 2025.1

The Corporation further reported results for the six months ended June 30, 2026:

  • Net income was $42.5 million compared to $37.0 million reported for the same period of 2025;
  • Diluted net income per common share of $3.58 compared to $3.12 for the same period of 2025;
  • Return on average assets was 1.42% compared to 1.34% for the six months ended June 30, 2025;
  • Provision for credit losses was $3.9 million compared to provision of $3.9 million for the six months ended June 30, 2025; and
  • Pre-tax, pre-provision net income was $56.6 million compared to $50.6 million for the same period in 2025.1

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1 Non-GAAP financial measure that Management believes is useful for investors and management to understand pre-tax profitability before giving effect to credit loss expense and to provide additional perspective on the Corporations performance over time as well as comparison to the Corporations peers and evaluating the financial results of the Corporation – please refer to the Non GAAP reconciliations contained in this release.


Acquisition

On March 1, 2026, First Financial Corporation completed the acquisition of CedarStone Financial, Inc. As a result of the acquisition, loans acquired were $292 million, and deposits acquired were $313 million. Although we initially recognized a bargain purchase gain of $716 thousand in the first quarter 2026, measurement period adjustments recorded in the second quarter revised the preliminary purchase accounting. The cumulative resulting quarter-end bargain purchase gain was $33 thousand.

Average Total Loans

Average total loans for the second quarter of 2026 were $4.45 billion versus $3.88 billion for the comparable period in 2025, an increase of $575 million or 14.83%. On a linked quarter basis, average loans increased $282 million or 6.78% from $4.16 billion as of March 31, 2026.

Total Loans Outstanding

Total loans outstanding as of June 30, 2026, were $4.47 billion compared to $3.90 billion as of June 30, 2025, an increase of $571 million or 14.66%. On a linked quarter basis, total loans increased $44.0 million or 0.99% from $4.42 billion as of March 31, 2026. Organic growth of $300 million year-over-year was primarily driven by increases in Commercial Construction and Development, Commercial Real Estate, and Consumer Auto loans.

Norman D. Lowery, President and Chief Executive Officer, commented “We are pleased with our second quarter results. The quarter marked the eleventh consecutive quarter of loan growth, contributing to another quarter of record net income. Our net interest margin and profitability remain strong with a 4.33% net interest margin and a 1.48% return on assets.”

Average Total Deposits

Average total deposits for the quarter ended June 30, 2026, were $4.87 billion versus $4.65 billion as of June 30, 2025, an increase of $218 million, or 4.68%. On a linked quarter basis, average deposits increased $205 million or 4.40% from $4.66 billion as of March 31, 2026.

Total Deposits

Total deposits were $4.83 billion as of June 30, 2026, compared to $4.66 billion as of June 30, 2025. On a linked quarter basis, total deposits decreased $9.0 million or 0.19% from $4.84 billion as of March 31, 2026. Non-interest bearing deposits were $999 million, and time deposits were $802 million as of June 30, 2026, compared to $860 million and $710 million, respectively for the same period of 2025.

Shareholders’ Equity

Shareholders’ equity at June 30, 2026, was $675.8 million compared to $587.7 million on June 30, 2025. During the last twelve months, the Corporation has not repurchased any shares of its common stock. 518,860 shares remain available for repurchase under the current repurchase authorization. The Corporation paid a $0.56 per share quarterly dividend in April and declared a $0.56 quarterly dividend, which was paid on July 15, 2026.

Book Value Per Share

Book Value per share was $56.83 as of June 30, 2026, compared to $49.59 as of June 30, 2025, an increase of $7.24 per share, or 14.60%. Tangible Book Value per share was $46.98 as of June 30, 2026, compared to $39.74 as of June 30, 2025, an increase of $7.24 per share or 18.22%.

Tangible Common Equity to Tangible Asset Ratio

The Corporation’s tangible common equity to tangible asset ratio was 9.22% at June 30, 2026, compared to 8.58% at June 30, 2025.

Net Interest Income

Net interest income for the second quarter of 2026 was a record $61.2 million, compared to $52.7 million reported for the same period of 2025, an increase of $8.5 million, or 16.2%. Interest income increased $10.0 million and interest expense increased $1.5 million year over year.

Net Interest Margin

The net interest margin for the quarter ended June 30, 2026, was 4.33% compared to the 4.15% reported at June 30, 2025.

Nonperforming Loans

Nonperforming loans as of June 30, 2026, were $27.1 million versus $9.8 million as of June 30, 2025. The ratio of nonperforming loans to total loans and leases was 0.61% as of June 30, 2026, versus 0.25% as of June 30, 2025. On a linked quarter basis, nonperforming loans were $28.5 million, and the ratio of nonperforming loans to total loans and leases was 0.64% as of March 31, 2026.

Credit Loss Provision

The provision for credit losses for the three months ended June 30, 2026, was $1.3 million, compared to $2.0 million for the same period 2025.

Net Charge-Offs

In the second quarter of 2026 net charge-offs were $2.7 million compared to $1.7 million in the same period of 2025.

Allowance for Credit Losses

The Corporation’s allowance for credit losses as of June 30, 2026, was $50.9 million compared to $47.1 million as of June 30, 2025. The allowance for credit losses as a percent of total loans was 1.14% as of June 30, 2026, compared to 1.21% as of June 30, 2025. On a linked quarter basis, the allowance for credit losses as a percent of total loans decreased four basis points from 1.18% as of March 31, 2026.

Non-Interest Income

Non-interest income for the three months ended June 30, 2026 and 2025 was $10.6 million and $10.4 million, respectively.

Non-Interest Expense

Non-interest expense for the three months ended June 30, 2026, was $42.5 million compared to $38.3 million in 2025.

Efficiency Ratio

The Corporation’s efficiency ratio was 57.95% for the quarter ending June 30, 2026, versus 59.37% for the same period in 2025.

Income Taxes

Income tax expense for the three months ended June 30, 2026, was $5.3 million versus $4.2 million for the same period in 2025. The effective tax rate for 2026 was 18.89% compared to 18.58% for 2025.

About First Financial Corporation

First Financial Corporation (NASDAQ:THFF) is the holding company for First Financial Bank N.A., which is the fifth oldest national bank in the United States, operating 79 banking centers in Illinois, Indiana, Kentucky, Tennessee, and Georgia. Additional information is available at www.first-online.bank.

Investor Contact:
Rodger A. McHargue
Chief Financial Officer
P: 812-238-6334
E: [email protected]

                               Three Months Ended  Six Months Ended  June 30,  March 31, June 30,  June 30,  June 30,  2026    2026    2025    2026    2025END OF PERIOD BALANCES              Assets$6,178,309 $6,128,589 $5,602,969 $6,178,309 $5,602,969Deposits$4,833,399 $4,842,386 $4,662,889 $4,833,399 $4,662,889Loans, including net deferred loan costs$4,467,897 $4,423,921 $3,896,563 $4,467,897 $3,896,563Allowance for Credit Losses$50,938 $52,338 $47,087 $50,938 $47,087Total Equity$675,785 $655,288 $587,668 $675,785 $587,668Tangible Common Equity (a)$558,687 $536,659 $470,894 $558,687 $470,894               AVERAGE BALANCES                   Total Assets$6,126,618 $5,850,090 $5,529,225 $5,988,354 $5,518,996Earning Assets$5,799,062 $5,523,970 $5,213,220 $5,661,516 $5,203,849Investments$1,256,470 $1,263,714 $1,244,208 $1,260,092 $1,255,254Loans$4,452,394 $4,160,366 $3,877,246 $4,306,380 $3,859,499Total Deposits$4,868,890 $4,663,780 $4,651,051 $4,766,335 $4,650,967Interest-Bearing Deposits$3,987,492 $3,718,070 $3,843,143 $3,852,781 $3,840,411Interest-Bearing Liabilities$554,935 $480,073 $269,338 $517,504 $265,256Total Equity$663,602 $663,896 $576,288 $663,749 $570,515               INCOME STATEMENT DATA                   Net Interest Income$61,222 $56,933 $52,671 $118,155 $104,646Net Interest Income Fully Tax Equivalent (b)$62,739 $58,397 $54,091 $121,137 $107,464Provision for Credit Losses$1,300 $2,550 $1,950 $3,850 $3,900Non-interest Income$10,646 $11,217 $10,381 $21,863 $20,892Non-interest Expense$42,529 $40,879 $38,276 $83,408 $75,035Net Income$22,743 $19,804 $18,586 $42,547 $36,992               PER SHARE DATA                   Basic and Diluted Net Income Per Common Share$1.91 $1.67 $1.57 $3.58 $3.12Cash Dividends Declared Per Common Share$0.56 $0.56 $0.51 $1.12 $1.02Book Value Per Common Share$56.83 $55.10 $49.59 $56.83 $49.59Tangible Book Value Per Common Share (c)$45.96 $45.13 $38.78 $46.98 $39.74Basic Weighted Average Common Shares Outstanding 11,892  11,885  11,851  11,888  11,847

____________________________
(a)   Tangible common equity is a non-GAAP financial measure derived from GAAP-based amounts. We calculate tangible common equity by excluding goodwill and other intangible assets from shareholder’s equity.
(b)   Net interest income fully tax equivalent is a non-GAAP financial measure derived from GAAP-based amounts. We calculate net interest income fully tax equivalent by adding back the tax equivalent factor of tax exempt income to net interest income. We calculate the tax equivalent factor of tax exempt income by dividing tax exempt income by the net of tax rate of 75%.
(c)   Tangible book value per common share is a non-GAAP financial measure derived from GAAP-based amounts. We calculate the factor by dividing average tangible common equity by average shares outstanding. We calculate average tangible common equity by excluding average intangible assets from average shareholder’s equity.

           Key RatiosThree Months Ended  Six Months Ended   June 30, March 31,    June 30,     June 30,     June 30,   2026 2026 2025 2026 2025 Return on average assets1.48%1.35%1.34%1.42%1.34%Return on average common shareholder's equity13.71%11.93%12.90%12.82%12.97%Efficiency ratio57.95%58.72%59.37%58.33%58.46%Average equity to average assets10.83%11.35%10.42%11.08%10.34%Net interest margin (a)4.33%4.23%4.15%4.28%4.13%Net charge-offs to average loans and leases0.24%0.15%0.18%0.20%0.18%Credit loss reserve to loans and leases1.14%1.18%1.21%1.14%1.21%Credit loss reserve to nonperforming loans188.21%183.89%480.72%188.21%480.72%Nonperforming loans to loans and leases0.61%0.64%0.25%0.61%0.25%Tier 1 leverage10.81%11.03%10.91%10.81%10.91%Risk-based capital - Tier 112.78%12.50%12.86%12.78%12.86%

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(a)   Net interest margin is calculated on a tax equivalent basis.

               Asset QualityThree Months Ended  Six Months Ended  June 30,     March 31,    June 30,     June 30,     June 30,  2026 2026 2025 2026 2025Accruing loans and leases past due 30-89 days$12,726 $19,882 $22,303 $12,726 $22,303Accruing loans and leases past due 90 days or more$3,030 $938 $1,917 $3,030 $1,917Nonaccrual loans and leases$24,035 $27,524 $7,878 $24,035 $7,878Other real estate owned$1,039 $184 $383 $1,039 $383Nonperforming loans and other real estate owned$28,104 $28,646 $10,178 $28,104 $10,178Total nonperforming assets$30,755 $31,288 $13,087 $30,755 $13,087Gross charge-offs$4,084 $2,945 $2,928 $7,029 $6,169Recoveries$1,384 $1,418 $1,230 $2,802 $2,624Net charge-offs/(recoveries)$2,700 $1,527 $1,698 $4,227 $3,545


      Non-GAAP ReconciliationsThree Months Ended June 30,  2026    2025($in thousands, except EPS)     Income before Income Taxes$28,039 $22,826Provision for credit losses 1,300  1,950Provision for unfunded commitments —  100Pre-tax, Pre-provision Income$29,339 $24,876


      Non-GAAP ReconciliationsSix Months Ended June 30,  2026    2025($ in thousands, except EPS)     Income before Income Taxes$52,760 $46,603Provision for credit losses 3,850  3,900Provision for unfunded commitments —  100Pre-tax, Pre-provision Income$56,610 $50,603


      CONSOLIDATED BALANCE SHEETS
(Dollar amounts in thousands, except per share data)       June 30,     December 31,  2026
 2025
 (unaudited)ASSETS     Cash and due from banks$96,633  $130,369 Federal funds sold —   475 Securities available-for-sale 1,168,202   1,149,526 Loans:     Commercial 2,424,325   2,375,344 Residential 1,316,108   986,955 Consumer 721,551   688,135   4,461,984   4,050,434 (Less) plus:       Net deferred loan costs 5,913   4,869 Allowance for credit losses (50,938)  (47,995)  4,416,959   4,007,308 Restricted stock 23,475   18,536 Accrued interest receivable 28,320   27,762 Premises and equipment, net 88,313   78,582 Bank-owned life insurance 137,146   131,286 Goodwill 98,229   98,229 Other intangible assets 18,869   16,234 Other real estate owned 1,039   94 Other assets 101,124   97,725 TOTAL ASSETS$6,178,309  $5,756,126       LIABILITIES AND SHAREHOLDERS’ EQUITY       Deposits:       Non-interest-bearing$998,972  $916,473 Interest-bearing:     Certificates of deposit exceeding the FDIC insurance limits 182,378   135,605 Other interest-bearing deposits 3,652,049   3,499,033   4,833,399   4,551,111 Short-term borrowings 310,091   292,468 FHLB advances 291,461   188,208 Other liabilities 67,573   73,470 TOTAL LIABILITIES 5,502,524   5,105,257       Shareholders’ equity       Common stock, $.125 stated value per share;       Authorized shares-40,000,000       Issued shares-16,206,804 in 2026 and 16,190,157 in 2025       Outstanding shares-11,891,896 in 2026 and 11,880,759 in 2025 2,022   2,021 Additional paid-in capital 147,844   147,442 Retained earnings 771,022   741,793 Accumulated other comprehensive income/(loss) (91,065)  (86,681)Less: Treasury shares at cost-4,314,908 in 2026 and 4,309,398 in 2025 (154,038)  (153,706)TOTAL SHAREHOLDERS’ EQUITY 675,785   650,869 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY$6,178,309  $5,756,126 


            CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME
(Dollar amounts in thousands, except per share data)             Three Months Ended  Six Months Ended  June 30,  June 30,  2026
    2025
    2026
    2025
       (unaudited)INTEREST INCOME:           Loans, including related fees$73,986  $64,775  $141,507  $128,387 Securities:            Taxable 6,354   5,915   12,890   11,917 Tax-exempt 3,014   2,622   5,878   5,226 Other 865   865   1,890   1,679 TOTAL INTEREST INCOME 84,219   74,177   162,165   147,209 INTEREST EXPENSE:               Deposits 17,750   18,495   34,379   36,694 Short-term borrowings 2,620   1,398   4,972   3,091 Other borrowings 2,627   1,613   4,659   2,778 TOTAL INTEREST EXPENSE 22,997   21,506   44,010   42,563 NET INTEREST INCOME 61,222   52,671   118,155   104,646 Provision for credit losses 1,300   1,950   3,850   3,900 NET INTEREST INCOME AFTER PROVISION               FOR LOAN LOSSES 59,922   50,721   114,305   100,746 NON-INTEREST INCOME:              Trust and financial services 1,503   1,490   2,994   2,883 Service charges and fees on deposit accounts 8,217   7,554   15,599   15,139 Other service charges and fees 345   256   719   572 Securities gains/(losses), net (109)  (3)  (109)  (3)Interchange income 214   180   400   394 Loan servicing fees 333   326   659   492 Gain on sales of mortgage loans 493   430   787   655 Bargain purchase gain (reversal) (683)  —   33   — Other 333   148   781   760 TOTAL NON-INTEREST INCOME 10,646   10,381   21,863   20,892 NON-INTEREST EXPENSE:               Salaries and employee benefits 21,272   19,689   42,633   38,937 Occupancy expense 2,714   2,472   5,672   5,148 Equipment expense 5,297   4,587   10,637   9,092 FDIC Expense 690   795   1,380   1,545 Other 12,556   10,733   23,086   20,313 TOTAL NON-INTEREST EXPENSE 42,529   38,276   83,408   75,035 INCOME BEFORE INCOME TAXES 28,039   22,826   52,760   46,603 Provision for income taxes 5,296   4,240   10,213   9,611 NET INCOME 22,743   18,586   42,547   36,992 OTHER COMPREHENSIVE INCOME (LOSS)               Change in unrealized gains/(losses) on securities, net of reclassifications and taxes 4,132   2,946   (4,542)  14,046 Change in funded status of post retirement benefits, net of taxes 79   2   158   5 COMPREHENSIVE INCOME (LOSS)$26,954  $21,534  $38,163  $51,043 PER SHARE DATA               Basic and Diluted Earnings per Share$1.91  $1.57  $3.58  $3.12 Weighted average number of shares outstanding (in thousands) 11,892   11,851   11,888   11,847 

Risks

  • Nonperforming loans increased to 0.61% of total loans, more than doubling from the prior year quarter, indicating potential credit quality risks.
  • Net charge-offs rose to $2.7 million, reflecting some asset quality pressure amid loan growth.
  • Economic or sector-specific downturns could impact the banking sector, affecting loan performance and deposit growth dynamics.

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