Press Releases July 29, 2026 04:18 PM

GBank Financial Holdings Inc. Announces Second Quarter 2026 Financial Results

GBank Financial Holdings Inc. reports strong Q2 2026 earnings with record revenues and strategic expansion in gaming payment technology.

By Derek Hwang
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GBank Financial Holdings Inc. reported net income of $5.5 million ($0.38 per diluted share) for Q2 2026, showing improvement from $1.3 million in Q1 2026 and $4.8 million in Q2 2025. The company achieved record net revenue of $22 million, driven by increased loan sales and growth in average loan balances. Despite increased non-performing assets and margin pressure, GBank took steps to strengthen credit administration and balance sheet optimization. Notably, the recent BVNKROLL/AXES agreement lays groundwork for embedding GBank into cashless payment solutions across casino gaming operators.

GBank Financial Holdings Inc. Announces Second Quarter 2026 Financial Results
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Key Points

  • Q2 2026 net income increased significantly to $5.5 million with record net revenue of $22 million, up 11.7% quarter-over-quarter.
  • GBank's gaming and financial technology business expanded via BVNKROLL's agreement with AXES AI, enabling integration of cashless payment solutions with 67 operators across 12 states.
  • Non-performing assets rose, primarily due to commercial real estate loans in hospitality and business sectors, leading to increased credit loss provisions and efforts to improve credit administration.

LAS VEGAS, July 29, 2026 (GLOBE NEWSWIRE) -- GBank Financial Holdings Inc. (the “Company”) (NASDAQ: GBFH), the parent company of GBank (the “Bank”), today reported net income of $5.5 million, or $0.38 per diluted share, for the quarter ended June 30, 2026, compared to $1.3 million, or $0.09 per diluted share during the first quarter of 2026, and $4.8 million, or $0.33 per diluted share, for the second quarter of 2025. For the six months ended June 30, 2026, net income was $6.8 million, or $0.47 per diluted share, compared to $9.2 million, or $0.65 per diluted share, for the comparable six-month period of 2025. Excluding the impact of credit card fraud losses recorded during the first quarter of 2026, adjusted net income(1) for the six months ended June 30, 2026 was $10.1 million, or $0.69 adjusted diluted earnings per share(1).

Second Quarter 2026 Comments (Unaudited)

  • Net revenue(1) of $22.0 million, a record quarter for the Company, and an 11.7% increase compared to the first quarter of 2026

  • Pre-provision net revenue(1) of $10.0 million, up $6.2 million from $3.8 million for the first quarter of 2026

  • Total assets under management, including $1.2 billion of sold loans for which servicing is retained, were $2.6 billion as of June 30, 2026

  • Net Interest Margin declined to 3.78% from 3.86% in the quarter ended March 31, 2026. A decline in yield on Loans and Loans Held For Sale (“Loans”) to 7.31% from 7.38% was the primary driver of this decline, however average balances of Loans increased $60.5 million in the quarter resulting in an increase in interest income on Loans of $1.1 million over the previous quarter.

  • Gain on loan sales of $5.5 million on loans sold of $110.1 million, compared to gain on loan sales of $3.8 million on loans sold of $79.0 million for the first quarter of 2026

  • Gain on loan sales margin(1) of 5.04% compared to 4.79% for the first quarter of 2026

  • U.S. Small Business Administration (“SBA”) lending and commercial banking loan originations of $132.3 million, compared to $208.1 million for the first quarter of 2026

  • Non-performing assets, excluding guaranteed portions(1), of $23.3 million as of June 30, 2026, representing 1.63% of total assets compared to $13.2 million as of March 31, 2026, representing 0.70% of total assets

Comments from Ed Nigro, Executive Chairman and CEO

“First, I want to welcome GBank President/CEO and Director, Jeff Newgard. Since June 8th, we have hit the ground running and he has my utmost respect and admiration – he is a valued addition and I’m confident we are going to achieve great things together.”

“Also, despite several near-term challenges during the quarter, the core bank remains fundamentally strong with substantive growth. We generated record revenues, maintained strong loan production, and continue to originate high-quality assets at attractive yields. While elevated nonperforming assets, retail credit card delinquencies, and net interest margin pressure impacted quarterly results, we have taken decisive actions to strengthen credit administration, optimize our balance sheet, and position the Bank for improved financial performance going forward,” continued Mr. Nigro.

“Most importantly, the recently announced BVNKROLL/AXES agreement is a significant accomplishment and requires additional comment.  First, within 90 days of announcing the formation of the BVNKROLL – a joint venture equally owned by BoltBetz and our affiliate BCS, owned 32.99% by GBFH, we have our first signed client contract.  Second, AXES is a cloud-based all-digital casino management platform.  By incorporating our complete payment solution into the AXES intelligent management system (IMS), AXES will be giving their operating customers something no legacy CMS has ever offered:  a single, real-time payments process that spans the gaming floor, the digital wallet, and the financial transaction, all in one platform.This agreement validates the BVNKROLL business strategy and is the first step towards imbedding GBank into the cashless payments operations of the bricks and mortar casino industry. AXES currently serves sixty-seven gaming operators and distributors across twelve states, has a global footprint spanning over thirty countries and millions of customers.  GBank, BCS and BVNKROLL could not be more enthusiastic about this agreement,” concluded Mr. Nigro.

Financial Results

Income Statement

Net interest income totaled $12.8 million for the second quarter of 2026, reflecting an increase of $610 thousand, or 5.0%, compared to $12.2 million for the first quarter of 2026, and an increase of $413 thousand, or 3.3%, compared to the second quarter of 2025.

The increase in net interest income when compared to both the first quarter of 2026 and the same quarter of 2025 was primarily volume driven, as higher interest income from growth in average loan, interest-bearing cash balances, and investments more than offset increases in interest expense resulting from higher average balances of interest-bearing deposits.

The yield on investment securities was 4.64% for the second quarter of 2026, compared to 4.39% for the first quarter of 2026 and 4.73% for the second quarter of 2025. The increase in investment yield when compared to the prior quarter was the result of the full-quarter impact of $51.6 million of available for sale mortgage-backed securities purchased during the first quarter of 2026, as well as $7.9 million of available for sale mortgage-backed securities purchased during the second quarter of 2026. The change when compared to the previous year was the result of changing investment mix over the previous twelve month period designed to address asset-liability management objectives.

The Company’s net interest margin for the second quarter of 2026 was 3.78%, compared to 3.86% for the first quarter of 2026 and 4.31% for the second quarter of 2025. The decrease in net interest margin during the second quarter of 2026 when compared to the previous quarter was the result of both (i) a decline in the yield on loans to 7.31% from 7.38%, and (ii) the first quarter of 2026 reflecting a one-time special dividend on restricted stock held at the Federal Home Loan Bank of San Francisco ("FHLB") of $158 thousand while simultaneously lowering future dividend rates from 8.75% to 4.75%. The year-over-year decline in quarterly net interest margin reflects the impact of a cumulative 75 basis point reduction in the target federal funds rate on the Company’s variable-rate loan portfolio over the preceding twelve months.

The Company recorded a provision for credit losses on loans of $2.8 million for the second quarter of 2026, compared to $2.3 million of provision expense recorded during the first quarter of 2026, and $1.1 million of provision expense recorded during the second quarter of 2025. Please refer to information under the heading "Asset Quality" for more information regarding the provision for credit losses.

Non-interest income was $9.1 million for the second quarter of 2026, compared to $7.5 million for the first quarter of 2026, and $5.4 million for the second quarter of 2025. The increase of $1.6 million when compared to the first quarter of 2026 was primarily due to increases in net gains on sale of loans of $1.7 million. The $3.8 million increase in non-interest income during the second quarter of 2026 when compared to the second quarter of 2025 was primarily due to an increase in net gains on sales of loans of $3.0 million as well as increases of $498 thousand in loan servicing income and $288 thousand in net interchange fees.

Net revenue(1) totaled $22.0 million for the second quarter of 2026, representing an increase of $2.3 million, or 11.7%, compared to $19.6 million for the first quarter of 2026. Net revenue for the second quarter of 2026 increased $4.2 million, or 23.5%, when compared to $17.8 million for the second quarter of 2025.

Non-interest expense was $12.0 million during the second quarter of 2026, compared to $15.9 million for the first quarter of 2026 and $10.4 million for the second quarter of 2025. The quarter-over-quarter decrease in non-interest expense was principally due to $4.2 million of third-party credit card fraud expense recorded during the first quarter of 2026. 

The Company’s efficiency ratio was 54.7% for the second quarter of 2026, compared to 80.8% for the first quarter of 2026 and 58.5% for the second quarter of 2025. The higher efficiency ratio for the first quarter of 2026 was due primarily to the $4.2 million of third-party credit card fraud expense recorded as a component of non-interest expense.

Income tax expense was $1.6 million for the quarter ended June 30, 2026, compared to $139 thousand for the first quarter of 2026, and $1.5 million for the second quarter of 2025. The Company’s effective tax rate was 22.9% for the quarter ended June 30, 2026, compared to 9.4% for the quarter ended March 31, 2026, and 23.2% for the quarter ended June 30, 2025. Fluctuations in the effective tax rate are primarily driven by the timing and magnitude of certain stock-based compensation transactions that generate tax benefits for the Company, as well as changes in pre-tax earnings.

Net income was $5.5 million for the second quarter of 2026, an increase of $4.1 million from $1.3 million for the first quarter of 2026, and an increase of $707 thousand from $4.8 million during the second quarter of 2025. Diluted earnings per share were $0.38 for the second quarter of 2026, compared to $0.09 for the first quarter of 2026 and $0.33 for the second quarter of 2025.

(1) See Reconciliation of Non-GAAP Financial Measures

Balance Sheet

Total assets were $1.4 billion as of both June 30, 2026 and March 31, 2026, an increase of 16.2% from $1.2 billion as of June 30, 2025. The increase in total assets from June 30, 2025 was primarily driven by increases in loans and other assets. Total assets under management, including $1.2 billion of sold loans for which servicing is retained, totaled $2.6 billion as of June 30, 2026.

The investment securities portfolio increased by $3.7 million during the second quarter of 2026 primarily due to the purchase of two available for sale investment securities totaling $8.0 million. This increase was partially offset by principal paydowns.

Total loans, net of deferred fees and costs, were $1.0 billion as of June 30, 2026 and March 31, 2026, and $871.6 million as of June 30, 2025. Loans, net of deferred fees and costs increased $22.2 million during the second quarter of 2026 primarily due to an increase of $22.3 million in commercial real estate loans. The increase in loans, net of deferred fees and costs, of $175.7 million from June 30, 2025, was driven by an increases of $159.3 million in commercial real estate loans and $21.7 million in commercial and industrial loans. Total government guaranteed loans as a percentage of total loans(1) were 16.7% as of June 30, 2026, compared to 17.3% as of March 31, 2026, and 22.1% as of June 30, 2025.

The Company’s allowance for credit losses totaled $12.4 million as of June 30, 2026, compared to $10.8 million as of March 31, 2026, and $9.2 million as of June 30, 2025. Please refer to information under the heading "Asset Quality" for more information regarding the allowance for credit losses.

Deposits totaled $1.2 billion as of June 30, 2026 and March 31, 2026, an increase of $173.3 million from $1.0 billion as of June 30, 2025. The increase of $34.8 million from the prior quarter was driven by increases in non-interest bearing demand and savings and money market balances of $18.4 million and $71.6 million, respectively, due primarily to the expansion of existing customer relationships. These increases were partially offset by decreases of $13.2 million in interest bearing demand and $42.1 million in certificates of deposits. The increase compared to June 30, 2025 was driven by growth across all categories of deposits.

The Company’s ratio of loans to deposits was 86.9% as of June 30, 2026, compared to 87.5% as of March 31, 2026, and 84.4% as of June 30, 2025.

The Company had no short-term borrowings as of June 30, 2026, March 31, 2026, and June 30, 2025. As of June 30, 2026, the Company had approximately $457.5 million in available borrowing capacity from the Federal Reserve Bank of San Francisco, the Federal Home Loan Bank of San Francisco, and through its various fed funds lines of credit with its correspondent banks.

Subordinated notes outstanding totaled $30.3 million as of June 30, 2026 and March 31, 2026 and $26.1 million as of June 30, 2025. The year-over-year increase reflects the issuance of $11.0 million of subordinated debt issued in January 2026 maturing on January 15, 2036. This increase was partially offset by the redemption of $6.5 million of subordinated debt originally issued in 2020.

Stockholders’ equity was $172.8 million as of June 30, 2026, compared to $167.6 million as of March 31, 2026, and $151.7 million as of June 30, 2025. The increase in stockholders’ equity when compared to both the prior quarter and the prior year is attributable to increases in retained earnings resulting from net income earned during each respective period.

The Company’s ratio of common equity to total assets was 12.07% as of June 30, 2026 compared to 12.03% as of March 31, 2026 and 12.30% as of June 30, 2025. The Bank’s Tier 1 leverage ratio was 13.2% as of June 30, 2026 and March 31, 2026, and 13.8% as of June 30, 2025. The Company’s book value per share was $11.94 as of June 30, 2026, an increase of 3.1% from $11.58 as of March 31, 2026, and an increase of 12.3% from $10.63 as of June 30, 2025.

Asset Quality

The Company recorded a provision for credit loss expense for loans of $2.8 million for the second quarter of 2026, compared to $2.3 million recorded during the first quarter of 2026 and $1.1 million of provision expense recorded during the second quarter of 2025. The provision for credit losses for loans during the second quarter of 2026 reflects (i) $1.2 million of charge offs recorded during the second quarter of 2026 for certain commercial real estate - owner occupied, commercial real estate - non-owner occupied, and commercial and industrial loans, (ii) an increase of $919 thousand related to specific reserves on individually evaluated commercial real estate - owner occupied, commercial real estate - non-owner occupied, and commercial and industrial loans, and (iii) an increase in reserve for credit cards of $771 thousand due to elevated delinquency levels of the non-gaming credit card holders.

(1) See Reconciliation of Non-GAAP Financial Measures

The Company’s allowance for credit losses totaled $12.4 million as of June 30, 2026, compared to $10.8 million as of March 31, 2026, and $9.2 million as of June 30, 2025. The allowance for credit losses as a percentage of total loans was 1.19% as of June 30, 2026, compared to 1.05% as of March 31, 2026 and 1.06% as of June 30, 2025. The allowance for credit losses as a percentage of total loans, excluding government guaranteed portions(1), was 1.42% as of June 30, 2026, compared to 1.27% as of March 31, 2026, and 1.36% as of June 30, 2025. The increase in this ratio was largely driven by an increase in specific reserves assigned to collateral-dependent non-performing loans.

Net loan charge offs in the second quarter of 2026 totaled $1.2 million, or 0.42% of average net loans (annualized), compared to net loan charge offs of $1.5 million, or 0.57% of average net loans (annualized) in the first quarter of 2026 and $870 thousand of net loan charge offs, or 0.38% of average net loans (annualized) during the second quarter of 2025.

The balance of other real estate owned increased to $5.7 million as of June 30, 2026 compared to $4.4 million as of March 31, 2026. The Company had no other real estate owned as of June 30, 2025. The increase in other real estate owned during the second quarter of 2026 was attributable to the completion of foreclosure proceedings on two commercial real estate - non-owner occupied properties totaling $2.0 million. This increase was partially offset by the sale of one commercial real estate - non-owner occupied property during the second quarter of 2026 totaling $765 thousand.

Non-performing assets totaled $60.2 million as of June 30, 2026, an increase of $16.0 million from $44.1 million as of March 31, 2026, and an increase of $41.8 million from $18.4 million as of June 30, 2025. The increase was driven by $14.7 million of commercial real estate and commercial and industrial loans transferred to nonaccrual status during the quarter. These loans are primarily collateralized by hotel/motel properties, business assets, and single-family residential properties. Contributing to the increase was the addition of $4.3 million of loans ninety days past due and accruing, comprised of certain commercial real estate, commercial and industrial, and consumer loans.

Our non-performing assets to total assets ratio was 4.20% as of June 30, 2026, compared to 3.17% as of March 31, 2026, and 1.49% as of June 30, 2025. At June 30, 2026, this ratio includes government guaranteed balances of $36.9 million in the balance of non-performing assets (numerator). Excluding the government guaranteed portion of non-performing assets(1), total at-risk non-performing assets were $23.3 million as of June 30, 2026 and the ratio of non-performing assets excluding the government guaranteed portion(1) reflects 1.63% of total assets.

The Company continuously monitors its non-performing asset portfolio and believes the financial risk related to these assets is well contained. In making this assessment, it is important to consider the process we undertake when a collateralized SBA non-performing asset requires collection efforts. Historically, we have repurchased the sold portion of the government guaranteed loan to complete the foreclosure and resale of the property. This process immediately increases the non-performing asset balance on our balance sheet to include the government guaranteed portion – thus the importance of always adjusting for the government guaranteed portion of the non-performing assets as well as considering our “off balance sheet” assets consisting of the sold portion of USDA and SBA guaranteed loans of $1.2 billion that increase our total assets under management to $2.6 billion. During the second quarter of 2026, we began transitioning to a process whereby the USDA or SBA will repurchase the sold portion of the non-performing loan.

Other Financial and Operational Highlights

SBA Lending and Commercial Banking

SBA lending and commercial loan originations totaled $132.3 million during the second quarter of 2026, compared to $208.1 million for the first quarter of 2026 and $160.7 million for the second quarter of 2025.

We continue to see improvement in our pretax gain on sale of loans margin as the average pretax gain on sale of loans margin was 5.04% for the second quarter of 2026, compared to 4.79% for the first quarter of 2026, and 3.16% for the second quarter of 2025. This improvement in pricing quarter-over-quarter, along with the volume increase of $31.0 million in loan sales, resulted in a 46.3% increase in gain on sale of loans when compared to the first quarter of 2026.

(1) See Reconciliation of Non-GAAP Financial Measures

Gaming and Financial Technology Operations

Our Gaming and Financial Technology businesses continue their transition from development to commercialization and scale. During the quarter, Bankroll LLC ("BVNKROLL"), our partner through our equity investment in BankCard Services, LLC ("BCS"), entered into an agreement with AXES AI that expands the availability of our slot and gaming payments platform to sixty-seven operators across twelve states. In addition, AXES' Intelligent Management System ("AXES IMS") platform may provide future growth opportunities for the expansion of our payments and account infrastructure.

Credit Card

Gaming-related credit card transaction volume declined to $84.2 million during the second quarter following the decision by certain major sports betting operators and their affiliates to discontinue credit cards as a funding source. While the number of active cardholders remained relatively stable, transaction activity among higher-limit sports and iGaming customers moderated during the quarter. Based on current activity levels, we anticipate quarterly transaction volume with these operators to stabilize in the range of approximately $45 million to $50 million. We believe the introduction of our Visa Prepaid Card program may provide an alternative funding source for our customers.

During the quarter, we recorded an additional provision for credit losses of approximately $771,000 related to retail credit card delinquencies. These accounts were primarily generated through a direct-mail marketing campaign that was discontinued last year. We do not currently market to retail credit card customers, and the size of this portfolio continues to decline. We expect the combination of a shrinking portfolio and enhanced collection procedures to contribute to improved credit performance over time.

Despite the recent decline in sports betting-related transaction volume, we continue to believe there is a significant opportunity for gaming-focused credit products within traditional casino and distributed gaming markets. We intend to integrate both our credit and prepaid card products as funding sources within BVNKROLL and BoltBetz-supported wallet platforms, which we believe may provide additional opportunities for transaction, deposit, and fee-based revenue.

Visa Prepaid Card

Our Visa Prepaid Card program is currently in testing, with commercial launch expected during the fourth quarter of 2026. The card will be integrated with GBank's PPA infrastructure, providing account functionality and connectivity within our gaming payments ecosystem.

The card will also be integrated into BVNKROLL-supported wallet platforms, enabling customers to move funds between participating gaming operators and affiliated payment channels. We believe this product will enhance our gaming payments offering and provide additional opportunities for transaction, deposit, and fee income growth.

BVNKROLL

During the first quarter, we announced the formation of the BVNKROLL/BCS joint venture. During the second quarter, BVNKROLL further expanded its potential market reach through its agreement with AXES AI.

The AXES relationship reflects the distinction between our BoltBetz and BVNKROLL platforms. BoltBetz operates as a direct-to-operator platform through which we manage operator relationships and the patron experience. BVNKROLL functions as an infrastructure platform that enables enterprise partners to utilize our technology and banking infrastructure while maintaining ownership of operator relationships, branding, marketing, and business development activities. As additional operators are added through the AXES platform, new patron PPA accounts may be established with GBank without requiring corresponding incremental direct marketing expenditures by the Company.

BoltBetz

During the second quarter of 2026, Terrible's Gaming received approval from the Nevada Gaming Control Board to deploy the BoltBetz platform with GBank holding player funds. The approval was received approximately 60 days after application submission which is reflective of the prior approved BoltBetz/GBank process.

The BoltBetz deployment at Distill Taverns continues to provide meaningful data regarding patron adoption and usage patterns. Following the implementation of Version 2 platform enhancements, customer registrations increased approximately fourfold. Initial operating results indicate limited customer resistance to identity verification requirements necessary for regulatory compliance. Current efforts are focused on increasing customer registrations, visit frequency, and patron engagement as deployment continues to expand.

Earnings Call

The Company will host its second quarter 2026 earnings call on Wednesday, July 29, 2026 at 2:00 p.m. PST. Interested parties can participate remotely via Internet connectivity. There will be no physical location for attendance.

Interested parties may register for the event using this link:

https://gbank-financial-earnings-q226.open-exchange.net/registration

About GBank Financial Holdings Inc.

GBank Financial Holdings Inc. is a bank holding company headquartered in Las Vegas, Nevada and is listed on the Nasdaq Capital Market under the symbol “GBFH.” Through our wholly owned bank subsidiary, GBank, we operate two full-service commercial branches in Las Vegas, Nevada to provide a broad range of business, commercial and retail banking products and services to small businesses, middle-market enterprises, public entities and affluent individuals in Nevada, California, Utah, and Arizona.  Please visit www.gbankfinancialholdings.com for more information.

Non-GAAP Financial Measures

Some of the financial measures included in this press release are not measures of financial performance recognized in accordance with generally accepted accounting principles in the United States (“GAAP”). The Company believes these non-GAAP financial measures provide both management and investors a more complete understanding of the Company’s financial position and performance.  These non-GAAP financial measures are supplemental and are not a substitute for any analysis based on GAAP financial measures.

We classify a financial measure as being a non-GAAP financial measure if that financial measure excludes or includes amounts, or is subject to adjustments that have the effect of excluding or including amounts, that are included or excluded, as the case may be, in the most directly comparable measure calculated and presented in accordance with GAAP as in effect from time to time in the United States in our statements of income, balance sheets or statements of cash flows.  Not all companies use the same calculation of these measures; therefore, this presentation may not be comparable to other similarly titled measures as presented by other companies.

A reconciliation of non-GAAP financial measures to GAAP financial measures is provided at the end of this press release.

Available Information

The Company routinely posts important information for investors on its web site (under www.gbankfinancialholdings.com and, more specifically, under the News & Media tab at www.gbankfinancialholdings.com/press-releases). The Company intends to use its web site as a means of disclosing material non-public information and for complying with its disclosure obligations under Regulation FD (Fair Disclosure) promulgated by the U.S. Securities and Exchange Commission (the “SEC”).  Accordingly, investors should monitor the Company’s web site, in addition to following the Company’s press releases, SEC filings, public conference calls, presentations and webcasts.

The information contained on, or that may be accessed through, the Company’s web site is not incorporated by reference into, and is not a part of, this document.

Forward-Looking Statements

This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements reflect the Company’s current views with respect to future events and the Company’s financial performance. Any statements about the Company’s expectations, beliefs, plans, predictions, forecasts, objectives, assumptions or future events or performance are not historical facts and may be forward-looking. These statements are often, but not always, made through the use of words or phrases such as “anticipate,” “believes,” “can,” “could,” “may,” “predicts,” “potential,” “should,” “will,” “estimate,” “plans,” “projects,” “continuing,” “ongoing,” “expects,” “intends” and similar words or phrases, and include, but are not limited to, statements made by Mr. Nigro.  The Company cautions that the forward-looking statements in this press release are based largely on the Company’s expectations and are subject to a number of known and unknown risks and uncertainties that are subject to change based on factors which are, in many instances, beyond the Company’s control. Factors that could cause such changes include, but are not limited to, (i) the impact on us and our customers of a decline in general economic conditions and any regulatory responses thereto; (ii) potential recession in the United States and our market areas; (iii) the impacts related to or resulting from uncertainty in the banking industry as a whole; (iv) increased competition for deposits in our market areas and related changes in deposit customer behavior; (v) the impact of changes in market interest rates, whether due to a continuation of the elevated interest rate environment or further reductions in interest rates and a resulting decline in net interest income; (vi) the lingering inflationary pressures, and the risk of the resurgence of elevated levels of inflation, in the United States and our market areas; (vii) the uncertain impacts of ongoing quantitative tightening and current and future monetary policies of the Board of Governors of the Federal Reserve System; (viii) changes in unemployment rates in the United States and our market areas; (ix) adverse changes in customer spending and savings habits; (x) declines in commercial real estate values and prices; (xi) a deterioration of the credit rating for U.S. long-term sovereign debt or uncertainty regarding United States fiscal debt, deficit and budget matters; (xii) cyber incidents or other failures, disruptions or breaches of our operational or security systems or infrastructure, or those of our third-party vendors or other service providers, including as a result of cyber-attacks; (xiii) severe weather, natural disasters, acts of war or terrorism, geopolitical instability or other external events, including as a result of the policies of the current U.S. presidential administration or Congress; (xiv) the impacts of tariffs, sanctions and other trade policies of the United States and its global trading counterparts and the resulting impact on the Company and its customers; (xv) competition and market expansion opportunities; (xvi) changes in non-interest expenditures or in the anticipated benefits of such expenditures; (xvii) the risks related to the development, implementation, use and management of emerging technologies, including artificial intelligence and machine learnings; (xviii) current or future litigation, regulatory examinations or other legal and/or regulatory actions; and (xix) changes in applicable laws and regulations.  Additional information regarding these risks and uncertainties to which the Company’s business and future financial performance are subject is contained in the Company’s filings with the SEC, including its Annual Report on Form 10-K for the year ended December 31, 2025 and other documents the Company files with the SEC from time to time.  Actual results, performance or achievements could differ materially from those contemplated, expressed, or implied by the forward-looking statements due to additional risks and uncertainties of which the Company is not currently aware or which it does not currently view as, but in the future may become, material to its business or operating results.  Due to these and other possible uncertainties and risks, the Company can give no assurance that the results contemplated in the forward-looking statements will be realized and readers are cautioned not to place undue reliance on the forward-looking statements contained in this press release. Any forward-looking statements presented herein are made only as of the date of this press release, and the Company does not undertake any obligation to update or revise any forward-looking statements to reflect changes in assumptions, new information, the occurrence of unanticipated events, or otherwise, except as required by applicable law.  

For Further Information, Contact:

GBank Financial Holdings Inc.
Edward M. Nigro
Executive Chairman and CEO
702-851-4200
[email protected] 

GBank Financial Holdings Inc.
Condensed Consolidated Balance Sheets
(Unaudited)
                                       Linked Quarter  Quarter Year-Over-Year                  6/30/26 vs. 3/31/26  6/30/26 vs. 6/30/25 ($’s in 000, except per share data) June 30, 2026  Mar 31, 2026  Dec 31, 2025  Sep 30, 2025  Jun 30, 2025  $ Var  % Var  $ Var  % Var Assets                           Cash and Due From Banks $6,726  $4,960  $5,326  $4,988  $11,877  $1,766  35.6% $(5,151) -43.4%Interest-Bearing Deposits With Other Financial Institutions  134,603   103,134   192,538   98,402   131,352   31,469  30.5%  3,251  2.5%Total Cash and Cash Equivalents  141,329   108,094   197,864   103,390   143,229   33,235  30.7%  (1,900) -1.3%                            Investment Securities:                           Available For Sale, at Fair Value  115,018   111,320   71,038   85,774   82,886   3,698  3.3%  32,132  38.8%Held to Maturity, at Amortized Cost  -   -   -   38,578   39,515   -  0.0%  (39,515) -100.0%Loans Held For Sale  50,848   74,507   46,009   66,791   45,242   (23,659) -31.8%  5,606  12.4%Loans, Net of Deferred Fees and Costs:                           Commercial and Industrial  80,766   81,623   80,216   66,226   59,021   (857) -1.0%  21,745  36.8%Commercial Real Estate - Non-owner Occupied  849,634   823,966   750,565   743,084   682,021   25,668  3.1%  167,613  24.6%Commercial Real Estate - Owner Occupied  88,216   91,578   94,576   97,396   96,526   (3,362) -3.7%  (8,310) -8.6%Construction and Land Development  2,255   2,270   2,288   2,115   4,371   (15) -0.7%  (2,116) -48.4%Multifamily  18,836   18,930   18,950   18,979   18,987   (94) -0.5%  (151) -0.8%Residential  1,284   816   1,316   3,828   6,810   468  57.4%  (5,526) -81.1%Consumer  6,361   5,953   11,358   8,963   3,894   408  6.9%  2,467  63.4%Total Loans, Net of Deferred Fees and Costs  1,047,352   1,025,136   959,269   940,591   871,630   22,216  2.2%  175,722  20.2%Less: Allowance for Credit Losses  (12,418)  (10,755)  (9,890)  (10,577)  (9,205)  (1,663) 15.5%  (3,213) 34.9%Total Net Loans  1,034,934   1,014,381   949,379   930,014   862,425   20,553  2.0%  172,509  20.0%                            Loan Servicing Asset  12,270   11,376   11,140   10,621   9,736   894  7.9%  2,534  26.0%Restricted Investment in Bank Stock  5,797   5,513   5,513   5,513   5,513   284  5.2%  284  5.2%All Other Assets  71,506   68,621   78,548   60,697   43,878   2,885  4.2%  27,628  63.0%Total Assets $1,431,702  $1,393,812  $1,359,491  $1,301,378  $1,232,424  $37,890  2.7% $199,278  16.2%Liabilities                           Non-Interest Bearing Demand $233,444  $215,063  $214,127  $227,921  $228,913  $18,381  8.5% $4,531  2.0%Interest Bearing Demand  65,995   79,186   70,966   63,741   57,254   (13,191) -16.7%  8,741  15.3%Savings and Money Market  353,066   281,426   289,038   281,435   309,559   71,640  25.5%  43,507  14.1%Certificates of Deposit  553,227   595,290   568,564   519,080   436,738   (42,063) -7.1%  116,489  26.7%Total Deposits  1,205,732   1,170,965   1,142,695   1,092,177   1,032,464   34,767  3.0%  173,268  16.8%                                                          Short-Term Borrowings  -   -   371   -   -   -  0.0%  -  -100.0%Subordinated Debt  30,328   30,326   26,163   26,144   26,126   2  0.0%  4,202  16.1%Operating Lease Liability  5,382   5,571   5,757   5,942   6,121   (189) -3.4%  (739) -12.1%Other Liabilities  17,450   19,328   18,750   18,922   15,964   (1,878) -9.7%  1,486  9.3%Total Liabilities  1,258,892   1,226,190   1,193,736   1,143,185   1,080,675   32,702  2.7%  178,217  16.5%                            Equity                           Common Stock  1   1   1   1   1   -  0.0%  -  0.0%Additional Paid-in Capital  82,606   81,999   80,405   80,016   79,291   607  0.7%  3,315  4.2%Retained Earnings  92,143   86,681   85,366   77,970   73,662   5,462  6.3%  18,481  25.1%Accumulated Other Comprehensive (Loss) Income  (1,940)  (1,059)  (17)  206   (1,205)  (881) 83.2%  (735) 61.0%Total Stockholders’ Equity  172,810   167,622   165,755   158,193   151,749   5,188  3.1%  21,061  13.9%Total Liabilities & Stockholders’ Equity $1,431,702  $1,393,812  $1,359,491  $1,301,378  $1,232,424  $37,890  2.7% $199,278  16.2%                             Book Value Per Common Share $11.94  $11.58  $11.52  $11.07  $10.63  $0.36  3.1% $1.31  12.3%                                   


GBank Financial Holdings Inc.
Condensed Consolidated Income Statements
(Unaudited)
         Three Months Ended  Six Months Ended ($’s in 000, except per share data) Jun 30, 2026  Mar 31, 2026  Dec 31, 2025  Sep 30, 2025  Jun 30, 2025  Jun 30, 2026  Jun 30, 2025 Interest Income                     Loans $20,093  $18,958  $20,196  $18,919  $17,659  $39,051  $34,495 Deposits With Other Financial Institutions  1,296   1,257   1,018   1,160   1,365   2,553   2,557 Investment Securities  1,326   1,102   1,404   1,421   1,414   2,428   2,695 Other Interest Bearing Balances  14   277   121   122   117   291   217 Total Interest Income  22,729   21,594   22,739   21,622   20,555   44,323   39,964                       Interest Expense                     Deposits  9,509   8,893   8,998   8,339   7,905   18,402   15,135 Short-term Borrowings and Subordinated Debt  419   510   286   285   262   929   547 Total Interest Expense  9,928   9,403   9,284   8,624   8,167   19,331   15,682                       Net Interest Income  12,801   12,191   13,455   12,998   12,388   24,992   24,282 (Provision) Net Benefit for Credit Losses - Loans  (2,829)  (2,323)  130   (2,207)  (1,079)  (5,152)  (1,789)Net (Provision) Benefit for Credit Losses - Unfunded Commitments  (15)  30   52   (12)  (13)  15   (24)Net Interest Income after Provision for Credit Losses  9,957   9,898   13,637   10,779   11,296   19,855   22,469                       Non-Interest Income                     Gain on Sales of Loans  5,544   3,790   3,625   3,592   2,593   9,334   5,130 Loan Servicing Income  1,248   998   963   762   750   2,246   1,453 Service Charges and Fees  86   58   56   60   54   144   110 Net Interchange Fees  1,823   2,191   1,806   2,406   1,535   4,014   3,538 Gain on Sale of Investment Securities  -   -   426   -   -   -   - Other Income  448   417   387   357   452   865   616 Total Non-Interest Income  9,149   7,454   7,263   7,177   5,384   16,603   10,847                       Non-Interest Expenses                     Salaries and Employee Benefits  6,808   6,750   6,237   6,589   6,235   13,558   12,635 Occupancy Expenses  399   410   410   418   400   809   792 Other Expenses  4,791   8,716   4,813   5,310   3,761   13,507   7,876 Total Non-Interest Expenses  11,998   15,876   11,460   12,317   10,396   27,874   21,303                       Income Before Provision For Income Taxes  7,108   1,476   9,440   5,639   6,284   8,584   12,013 Provision For Income Taxes  (1,625)  (139)  (2,026)  (1,282)  (1,486)  (1,764)  (2,710)Net Income Before Equity Investment Loss  5,483   1,337   7,414   4,357   4,798   6,820   9,303 Net Loss Attributable to Equity Investment  (21)  (22)  (18)  (49)  (43)  (43)  (78)Net Income $5,462  $1,315  $7,396  $4,308  $4,755  $6,777  $9,225                          Earnings Per Share $0.38  $0.09  $0.52  $0.30  $0.33  $0.47  $0.65 Earnings Per Share (Diluted) $0.38  $0.09  $0.51  $0.30  $0.33  $0.47  $0.63 Average Common Shares Outstanding  14,470   14,415   14,360   14,280   14,274   14,443   14,265 Diluted Average Common Shares Outstanding  14,544   14,506   14,555   14,525   14,551   14,511   14,536                              


GBank Financial Holdings Inc.
Quarter-to-Date Average Balances, Rates, and Interest Income and Expense
(Unaudited)
      For the Three Months Ended   June 30, 2026  March 31, 2026  June 30, 2025 (Dollars in thousands) Average   Yield/  Average   Yield/  Average   Yield/   Balance Interest Rate(1)  Balance Interest Rate(1)  Balance Interest Rate(1) ASSETS:                     Interest Bearing Deposits $134,527 $1,296 3.86% $132,062 $1,257 3.86% $115,974 $1,365 4.72%Investment Securities:                     Taxable  114,526  1,326 4.64%  101,725  1,102 4.39%  119,880  1,414 4.73%Loans and Loans Held For Sale  1,102,289  20,093 7.31%  1,041,831  18,958 7.38%  911,028  17,659 7.77%Restricted Investment in Bank Stock  5,750  14 0.98%  5,513  277 20.38%  5,362  117 8.75%Total Earning Assets  1,357,092  22,729 6.72%  1,281,131  21,594 6.84%  1,152,244  20,555 7.16%                      Cash and Due From Banks  6,804       6,108       6,782     Other Assets  67,682       68,981       41,894     Total Assets $1,431,578      $1,356,220      $1,200,920                           LIABILITIES & STOCKHOLDERS’ EQUITY                     Deposits:                     Interest-bearing Demand $69,922  498 2.86% $73,173  521 2.89% $60,320  316 2.10%Money Market and Savings  339,718  3,113 3.68%  275,878  2,545 3.74%  303,814  2,929 3.87%Certificates of Deposit  579,583  5,898 4.08%  569,474  5,828 4.15%  413,940  4,660 4.52%Total Interest-Bearing Deposits  989,223  9,509 3.86%  918,525  8,893 3.93%  778,074  7,905 4.08%                      Short-Term Borrowings  -  - 0.00%  14  - 0.00%  -  - 0.00%Subordinated Debt  30,319  419 5.54%  29,008  510 7.13%  26,113  262 4.02%Total Interest-Bearing Liabilities  1,019,542  9,928 3.91%  947,547  9,403 4.02%  804,187  8,167 4.07%                      Noninterest-bearing Deposits  212,756       212,683       223,201     Other Liabilities  25,914       25,098       22,404     Stockholders’ Equity  173,366       170,892       151,128     Total Liabilities & Stockholders’ Equity $1,431,578      $1,356,220      $1,200,920                           Net Interest Income   $12,801      $12,191      $12,388                         Total Yield on Earning Assets     6.72%     6.84%     7.16%Cost on Interest-Bearing Liabilities     3.91%     4.02%     4.07%Average Interest Spread     2.81%     2.82%     3.08%Net Interest Margin     3.78%     3.86%     4.31%                      (1) Ratios are annualized on an actual/actual basis                                           


GBank Financial Holdings Inc.
Year-to-Date Average Balances, Rates, and Interest Income and Expense
(Unaudited)
      For the Six Months Ended   June 30, 2026  June 30, 2025 (Dollars in thousands) Average   Yield/  Average   Yield/   Balance Interest Rate(1)  Balance Interest Rate(1) ASSETS:              Interest Bearing Deposits $133,262 $2,553 3.86% $109,338 $2,557 4.72%Investment Securities:              Taxable  108,161  2,428 4.53%  112,591  2,695 4.83%Loans and Loans Held For Sale  1,072,227  39,051 7.34%  888,982  34,495 7.82%Restricted Investment in Bank Stock  5,632  291 10.42%  5,009  217 8.74%Total Earning Assets  1,319,282  44,323 6.77%  1,115,920  39,964 7.22%               Cash and Due From Banks  6,497       6,501     Other Assets  68,328       40,543     Total Assets $1,394,107      $1,162,964                    LIABILITIES & STOCKHOLDERS’ EQUITY              Deposits:              Interest-bearing Demand $71,539  1,019 2.87% $62,992  672 2.15%Money Market and Savings  307,974  5,658 3.70%  284,060  5,340 3.79%Certificates of Deposit  574,556  11,725 4.12%  399,899  9,123 4.60%Total Interest-Bearing Deposits  954,069  18,402 3.89%  746,951  15,135 4.09%               Short-Term Borrowings  7  - 0.00%  -  - 0.00%Subordinated Debt  29,667  929 6.32%  26,104  547 4.23%Total Interest-Bearing Liabilities  983,743  19,331 3.96%  773,055  15,682 4.09%               Noninterest-bearing Deposits  212,720       221,050     Other Liabilities  25,508       21,278     Stockholders’ Equity  172,136       147,581     Total Liabilities & Stockholders’ Equity $1,394,107      $1,162,964                    Net Interest Income   $24,992      $24,282                  Total Yield on Earning Assets     6.77%     7.22%Cost on Interest-Bearing Liabilities     3.96%     4.09%Average Interest Spread     2.81%     3.13%Net Interest Margin     3.82%     4.39%               (1) Ratios are annualized on an actual/actual basis                             


GBank Financial Holdings Inc.
Additional Financial Information
(Unaudited)
         Three Months Ended  For the Six Months Ended ($’s in 000, except per share data) Jun 30, 2026  Mar 31, 2026  Dec 31, 2025  Sep 30, 2025  Jun 30, 2025  Jun 30, 2026  Jun 30, 2025 Key Performance Metrics                     Return on Average Assets-Net Income (1)  1.53%  0.39%  2.20%  1.37%  1.59%  0.98%  1.60%Return on Average Stockholders’ Equity(1)  12.64%  3.12%  18.03%  10.89%  12.62%  7.94%  12.61%Efficiency Ratio  54.66%  80.81%  55.31%  61.05%  58.50%  67.01%  60.64%Net Interest Margin(1)  3.78%  3.86%  4.21%  4.35%  4.31%  3.82%  4.39%Net Revenue(1) $21,950  $19,645  $20,718  $20,175  $17,772  $41,595  $35,129 Common Equity / Assets  12.07%  12.03%  12.19%  12.16%  12.30%  12.07%  12.30%Tier 1 Leverage Ratio - Bank  13.15%  13.39%  13.42%  13.72%  13.82%  13.15%  13.82%                      Selected Loan Metrics                     Guaranteed Portion of Loans Held for Sale $50,848  $74,507  $46,009  $66,791  $45,242  $50,848  $45,242 Guaranteed Portion of Loans Held for Investment  174,971   177,617   183,739   193,688   192,324   174,971   192,324 Total Guaranteed Loans  225,819   252,124   229,748   260,479   237,566   225,819   237,566 Guaranteed Loans as a Percent of Total Loans(2)  16.7%  17.3%  19.2%  20.6%  22.1%  16.7%  22.1%SBA Loan Originations $131,420  $189,851  $106,744  $207,683  $132,256  $321,271  $261,607 SBA Loans Sold $110,075  $79,036  $92,258  $110,820  $82,140  $189,111  $150,860 Gain on Loan Sales Margin(2)  5.04%  4.79%  3.93%  3.24%  3.16%  4.94%  3.40%                      Asset Quality                     Total nonaccrual loans $50,206  $39,736  $32,141  $34,608  $18,227  $50,206  $18,227 Loans past due 90 days and still accruing  4,310   -   854   184   146   4,310   146 Other real estate owned  5,663   4,401   4,401   2,684   -   5,663   - Total non-performing assets $60,179  $44,137  $37,396  $37,476  $18,373  $60,179  $18,373 Non-performing assets: guaranteed portion $36,876  $34,340  $28,240  $29,236  $13,792  $36,876  $13,792 Non-performing assets: non-guaranteed portion $23,303  $13,188  $12,547  $10,364  $4,581  $23,303  $4,581                       Non-performing assets to total assets  4.20%  3.17%  2.75%  2.88%  1.49%  4.20%  1.49%Non-performing assets, excluding guaranteed, to total assets(2)  1.63%  0.70%  0.67%  0.63%  0.37%  1.63%  0.37%Net charge-offs $1,167  $1,457  $557  $836  $870  $2,624  $1,698                       Loans past due 30-89 days and accruing $4,937  $6,255  $9,843  $3,595  $8,182  $4,937  $8,182 Loans past due 30-89 days and accruing: guaranteed portion $2,491  $2,474  $4,574  $2,351  $5,650  $2,491  $5,650 Loans past due 30-89 days and accruing: non-guaranteed portion $2,445  $3,781  $5,269  $1,244  $2,532  $2,445  $2,532                       Allowance for credit losses (ACL) $12,418  $10,755  $9,890  $10,577  $9,205  $12,418  $9,205 Nonaccrual loans $50,206  $39,736  $32,141  $34,608  $18,227  $50,206  $18,227 ACL to nonaccrual loans  25%  27%  31%  31%  51%  25%  51%ACL to nonaccrual loans, excluding guaranteed(2)  70%  122%  136%  141%  208%  70%  208%ACL to loans  1.19%  1.05%  1.03%  1.12%  1.06%  1.19%  1.06%ACL to loans, excluding guaranteed(2)  1.42%  1.27%  1.28%  1.42%  1.36%  1.42%  1.36%                      Book Value                     Stockholders’ Equity $172,810  $167,622  $165,755  $158,193  $151,749  $172,810  $151,749 Common shares outstanding  14,470   14,470   14,385   14,288   14,274   14,470   14,274 Book value per common share $11.94  $11.58  $11.52  $11.07  $10.63  $11.94  $10.63 Full-Time Equivalent Employees  189   189   184   187   188   189   188                       (1) Ratios are annualized on an actual/actual basis (2) See Reconciliation of Non-GAAP Financial Measures   


GBank Financial Holdings Inc.
Reconciliation of Non-GAAP Financial Measures
(Unaudited)
         Three Months Ended  For the Six Months Ended ($'s in 000, except per share data) Jun 30, 2026  Mar 31, 2026  Dec 31, 2025  Sep 30, 2025  Jun 30, 2025  Jun 30, 2026  Jun 30, 2025                       Pre-Provision Net Revenue(1)                     Net Interest Income $12,801  $12,191  $13,455  $12,998  $12,388  $24,992  $24,282 Non-Interest Income  9,149   7,454   7,263   7,177   5,384   16,603   10,847 Net Revenue $21,950  $19,645  $20,718  $20,175  $17,772  $41,595  $35,129 Non-Interest Expense  11,998   15,876   11,460   12,317   10,396   27,874   21,303 Pre-Provision Net Revenue $9,952  $3,769  $9,258  $7,858  $7,376  $13,721  $13,826 Less:                     (Provision) Net Benefit for Credit Losses  (2,844)  (2,293)  182   (2,219)  (1,092)  (5,137)  (1,813)Provision For Income Taxes  (1,625)  (139)  (2,026)  (1,282)  (1,486)  (1,764)  (2,710)Net Loss Attributable to Equity Investment  (21)  (22)  (18)  (49)  (43)  (43)  (78)Net Income $5,462  $1,315  $7,396  $4,308  $4,755  $6,777  $9,225                         Adjusted Diluted Earnings Per Share Excluding Unusual Items(2)                Net Income $5,462  $1,315  $7,396  $4,308  $4,755  $6,777  $9,225 Unusual Items:                     Form S-1 and Uplift Costs  -   -   -   30   290   -   1,049 Severance Expenses  -   -   257   1,001   -   -   - Credit Card Fraud Losses  52   4,213   -   -   -   4,265    Costs Incurred Related to Discontinued Credit Card Marketing Campaign  -   -   416   1,692   -   -   - Net Gain on Sales of Investment Securities  -   -   (426)  -   -   -   - Tax Effect of Unusual Expenses (a)  (12)  (963)  (55)  (605)  (64)  (975)  (233)Net Income Excluding Unusual Items $5,502  $4,565  $7,588  $6,426  $4,981  $10,067  $10,041                          Weighted average diluted shares outstanding  14,544   14,506   14,555   14,525   14,551   14,511   14,536                          Diluted Earnings Per Share $0.38  $0.09  $0.51  $0.30  $0.33  $0.47  $0.63 Adjusted Diluted Earnings Per Share Excluding Unusual Expenses $0.38  $0.31  $0.52  $0.44  $0.34  $0.69  $0.69                         Gain on Loan Sales Margin(1)                     Gain on Sale of Loans $5,544  $3,790  $3,625  $3,592  $2,593  $9,334  $5,130 Loans Sold  110,075   79,036   92,258   110,820   82,140   189,111   150,860 Gain on Loan Sales Margin  5.04%  4.79%  3.93%  3.24%  3.16%  4.94%  3.40%                       Guaranteed Loans as a Percent of Loans(3)                     SBA and USDA Guaranteed Loans $174,971  $177,617  $183,739  $193,688  $192,324  $174,971  $192,324 Loans, Net of Deferred Fees and Costs  1,047,352   1,025,136   959,269   940,591   871,630   1,047,352   871,630 Guaranteed Loans as a % of Loans  16.7%  17.3%  19.2%  20.6%  22.1%  16.7%  22.1%                        Non-performing assets, excluding guaranteed, to total assets(3)                     Non-performing assets $60,179  $44,137  $37,396  $37,476  $18,373  $60,179  $18,373 Less: SBA and USDA guaranteed portions of non-performing assets  36,876   34,340   28,240   29,236   13,792   36,876   13,792 Non-performing assets, excluding guaranteed portions  23,303   9,797   9,156   8,240   4,581   23,303   4,581 Total assets  1,431,702   1,393,812   1,359,491   1,301,378   1,232,424   1,431,702   1,232,424 Non-performing assets, excluding guaranteed, to total assets  1.63%  0.70%  0.67%  0.63%  0.37%  1.63%  0.37%                        Allowance for credit losses (ACL) to nonaccrual loans, excluding guaranteed(3)                   Nonaccrual loans $50,206  $39,736  $32,141  $34,608  $18,227  $50,206  $18,227 Less: SBA and USDA guaranteed portions of nonaccrual loans  32,481   30,949   24,849   27,112   13,792   32,481   13,792 Nonaccrual loans, excluding guaranteed portions  17,725   8,787   7,292   7,496   4,435   17,725   4,435 ACL to nonaccrual loans, excluding guaranteed  70%  122%  136%  141%  208%  70%  208%                        ACL to loans, excluding guaranteed(3)                     Loans, net of deferred fees and costs $1,047,352  $1,025,136  $959,269  $940,591  $871,630  $1,047,352  $871,630 Less: SBA and USDA guaranteed portions of loans  174,971   177,617   183,739   193,688   192,324   174,971   192,324 Loans, excluding guaranteed  872,381   847,519   775,530   746,903   679,306   872,381   679,306 ACL to loans, excluding guaranteed  1.42%  1.27%  1.28%  1.42%  1.36%  1.42%  1.36%                      Non-GAAP Financial Measures Footnotes                     (1) We utilize this non-GAAP measurement to present trends in income generation of the Company. (2) We utilize this non-GAAP measurement to present the core earnings and core ratios of the Company by excluding certain significant one-time expenses. (3) We utilize these non-GAAP measurements to provide useful metrics regarding the at-risk assets of the Company.                       (a) Estimated tax impact calculated using each respective period's effective tax rate.   



Risks

  • Elevated non-performing assets especially in commercial real estate and credit card delinquency pose credit risk impacting the bank's asset quality.
  • Pressure on net interest margin from declining loan yields and effects of interest rate changes may impact future interest income.
  • Gaming-related credit card transaction volumes declined as some operators discontinued credit card funding, introducing uncertainties in gaming-related credit product performance and fees.

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