Press Releases July 16, 2026 11:04 AM

Westamerica Bancorporation Reports Second Quarter 2026 Financial Results

Westamerica Bancorporation reports steady second quarter 2026 earnings with stable credit quality and ongoing share repurchases

By Derek Hwang
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WABC

Westamerica Bancorporation, the parent company of Westamerica Bank, reported Q2 2026 net income of $27.4 million with diluted EPS of $1.17, showing slight improvement from the prior quarter. The bank maintained low funding costs, stable credit quality with low nonperforming assets, and a strong return on average common equity of 11.3%. The company paid dividends and continued share repurchases, while noninterest income increased modestly on higher fees and equity gains. Operating expenses remained well controlled.

Westamerica Bancorporation Reports Second Quarter 2026 Financial Results
WABC
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Key Points

  • Second quarter 2026 net income was $27.4 million with diluted EPS of $1.17, slightly higher than Q1 2026.
  • Credit quality remained stable with nonperforming assets at $808 thousand and no provision for credit losses in Q2.
  • The bank maintained low funding costs (0.24%) and generated an 11.3% annualized return on average common equity.
  • Westamerica increased dividends and repurchased 753 thousand common shares during the quarter.

SAN RAFAEL, Calif., July 16, 2026 (GLOBE NEWSWIRE) -- Westamerica Bancorporation (Nasdaq: WABC), parent company of Westamerica Bank, generated net income for the second quarter 2026 of $27.4 million and diluted earnings per common share ("EPS") of $1.17. Second quarter 2026 results compare to first quarter 2026 net income of $27.4 million and EPS of $1.13.

"Westamerica’s second quarter 2026 results benefited from the Company’s low-cost operating principles. The annualized cost of funding interest-earning loans, bonds and cash was 0.24 percent for the second quarter 2026. Operating expenses were well controlled and credit quality remained stable with nonperforming assets of $808 thousand at June 30, 2026”, said Chairman, President and CEO David Payne. “Second quarter 2026 results generated an annualized 11.3 percent return on average common equity. Westamerica paid a $0.48 per common share dividend during the second quarter 2026, and retired 753 thousand common shares using its share repurchase plan,” concluded Payne.

Net interest income on a fully-taxable equivalent (FTE) basis was $52.7 million for the second quarter 2026, compared to $52.7 million for the first quarter 2026. The annualized yield earned on loans, bonds and cash for the second quarter 2026 was 4.01 percent, compared to 3.98 percent for the first quarter 2026. The annualized cost of funding interest-earning loans, bonds and cash was 0.24 percent for the second quarter 2026, unchanged from the first quarter 2026.

The Company provided no provision for credit losses in the second quarter 2026 compared to a $300 thousand reversal of provision for credit losses in the first quarter of 2026. The Allowance for Credit Losses on Loans was $10.8 million at June 30, 2026 compared to $11.2 million at March 31, 2026.

Noninterest income for the second quarter 2026 totaled $10.3 million compared to $9.6 million for the first quarter 2026. The increase in noninterest income is primarily due to higher merchant processing fees, debit card fees and unrealized gains recognized on equity securities.

Noninterest expense for the second quarter 2026 totaled $26.0 million compared to $25.9 million for the first quarter 2026. The increase in noninterest expense is primarily due to higher salaries and benefits expense due to one more business day in the second quarter 2026 compared to the first quarter 2026 and higher professional fees partially offset by lower occupancy and equipment expense.

The income tax provision (FTE) for the second quarter 2026 was $9.5 million compared to $9.3 million for the first quarter 2026.

Westamerica Bancorporation’s wholly owned subsidiary Westamerica Bank, operates commercial banking and trust offices throughout Northern and Central California.

Westamerica Bancorporation Web Address: www.westamerica.com

For additional information contact:
Westamerica Bancorporation
1108 Fifth Avenue, San Rafael, CA 94901
Robert A. Thorson – Investor Relations Contact
707-863-6090
[email protected]

FORWARD-LOOKING INFORMATION:

The following appears in accordance with the Private Securities Litigation Reform Act of 1995:

This press release may contain forward-looking statements about the Company, including descriptions of plans or objectives of its management for future operations, products or services, and forecasts of its revenues, earnings or other measures of economic performance. Forward-looking statements can be identified by the fact that they do not relate strictly to historical or current facts. They often include the words "believe," "expect," "anticipate," "intend," "plan," "estimate," or words of similar meaning, or future or conditional verbs such as "will," "would," "should," "could," or "may."

Forward-looking statements, by their nature, are subject to risks and uncertainties. A number of factors — many of which are beyond the Company's control — could cause actual conditions, events or results to differ significantly from those described in the forward-looking statements. The Company's most recent reports filed with the Securities and Exchange Commission, including the annual report for the year ended December 31, 2025 filed on Form 10-K and quarterly report for the quarter ended March 31, 2026 filed on Form 10-Q, describe some of these factors, including certain credit, interest rate, operational, liquidity and market risks associated with the Company's business and operations. Other factors described in these reports include changes in business and economic conditions, competition, fiscal and monetary policies, disintermediation, cyber security risks, legislation including the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, the Sarbanes-Oxley Act of 2002 and the Gramm-Leach-Bliley Act of 1999, and mergers and acquisitions.

Forward-looking statements speak only as of the date they are made. The Company does not undertake to update forward-looking statements to reflect circumstances or events that occur after the date forward looking statements are made.

  Public Information July 16, 2026 WESTAMERICA BANCORPORATION   FINANCIAL HIGHLIGHTS    June 30, 2026          1. Net Income Summary.      (in thousands except per-share amounts)    %   Q2'2026Q2'2025ChangeQ1'2026       Net Interest and Loan Fee     Income (FTE)$52,674 $54,562 -3.5%$52,690  (Reversal of) Provision     for Credit Losses -  - n/m (300) Noninterest Income 10,294  10,315 -0.2% 9,607  Noninterest Expense 26,037  25,529 2.0% 25,911  Income Before Taxes (FTE) 36,931  39,348 -6.1% 36,686  Income Tax Provision (FTE) 9,546  10,282 -7.2% 9,331  Net Income$27,385 $29,066 -5.8%$27,355        Average Common Shares     Outstanding 23,306  25,889 -10.0% 24,306  Diluted Average Common     Shares Outstanding 23,319  25,889 -9.9% 24,306        Operating Ratios:     Basic Earnings Per Common     Share$1.17 $1.12 4.9%$1.13  Diluted Earnings Per     Common Share 1.17  1.12 4.5% 1.13  Return On Assets (a) 1.84% 1.93%  1.84% Return On Common     Equity (a) 11.3% 11.2%  11.0% Net Interest Margin (FTE) (a) 3.77% 3.85%  3.74% Efficiency Ratio (FTE) 41.3% 39.3%  41.6%       Dividends Paid Per Common     Share$0.48 $0.46 4.3%$0.46  Common Dividend Payout     Ratio 41% 41%  41%          %   6/30'26YTD6/30'25YTDChange        Net Interest and Loan Fee     Income (FTE)$105,364 $110,952 -5.0%  Reversal of Provision     for Credit Losses (300) (550)n/m  Noninterest Income 19,901  20,636 -3.6%  Noninterest Expense 51,948  50,656 2.6%  Income Before Taxes (FTE) 73,617  81,482 -9.7%  Income Tax Provision (FTE) 18,877  21,379 -11.7%  Net Income$54,740 $60,103 -8.9%        Average Common Shares     Outstanding 23,804  26,263 -9.4%  Diluted Average Common     Shares Outstanding 23,810  26,263 -9.3%        Operating Ratios:     Basic Earnings Per Common     Share$2.30 $2.29 0.4%  Diluted Earnings Per     Common Share 2.30  2.29 0.4%  Return On Assets (a) 1.84% 1.98%   Return On Common     Equity (a) 11.1% 11.6%   Net Interest Margin (FTE) (a) 3.75% 3.87%   Efficiency Ratio (FTE) 41.5% 38.5%         Dividends Paid Per Common     Share$0.94 $0.90 4.4%  Common Dividend Payout     Ratio 41% 39%        2. Net Interest Income.      (dollars in thousands)    %   Q2'2026Q2'2025ChangeQ1'2026       Interest and Loan Fee     Income (FTE)$55,995 $57,751 -3.0%$55,985  Interest Expense 3,321  3,189 4.1% 3,295  Net Interest and Loan Fee     Income (FTE)$52,674 $54,562 -3.5%$52,690        Average Earning Assets$5,577,857 $5,652,443 -1.3%$5,644,066  Average Interest-Bearing     Liabilities 2,766,057  2,693,505 2.7% 2,754,298        Yield on Earning Assets     (FTE) (a) 4.01% 4.07%  3.98% Cost of Funds (a) 0.24% 0.22%  0.24% Net Interest Margin (FTE) (a) 3.77% 3.85%  3.74% Interest Expense /     Interest-Bearing     Liabilities (a) 0.48% 0.48%  0.49% Net Interest Spread (FTE) (a) 3.53% 3.59%  3.49%          %   6/30'26YTD6/30'25YTDChange        Interest and Loan Fee     Income (FTE)$111,980 $117,537 -4.7%  Interest Expense 6,616  6,585 0.5%  Net Interest and Loan Fee     Income (FTE)$105,364 $110,952 -5.0%        Average Earning Assets$5,610,780 $5,723,246 -2.0%  Average Interest-Bearing     Liabilities 2,760,211  2,731,590 1.0%        Yield on Earning Assets     (FTE) (a) 3.99% 4.11%   Cost of Funds (a) 0.24% 0.24%   Net Interest Margin (FTE) (a) 3.75% 3.87%   Interest Expense /     Interest-Bearing     Liabilities (a) 0.48% 0.49%   Net Interest Spread (FTE) (a) 3.51% 3.62%        3. Loans & Other Earning Assets.     (average volume, dollars in thousands)    %   Q2'2026Q2'2025ChangeQ1'2026       Total Assets$5,967,886 $6,042,100 -1.2%$6,034,899  Total Earning Assets 5,577,857  5,652,443 -1.3% 5,644,066  Total Loans 682,900  762,216 -10.4% 708,613  Commercial Loans 107,763  115,943 -7.1% 110,159  Commercial Real Estate     Loans 465,156  488,960 -4.9% 477,402  Consumer Loans 109,981  157,313 -30.1% 121,052  Total Investment Securities 4,569,681  4,236,303 7.9% 4,469,072  Debt Securities Available for     Sale 3,759,010  3,385,972 11.0% 3,643,302  Debt Securities Held to     Maturity 796,225  836,104 -4.8% 811,170  Equity Securities 14,446  14,227 1.5% 14,600  Total Interest-Bearing Cash 325,276  653,924 -50.3% 466,381        Loans / Deposits 14.2% 15.7%  14.7%          %   6/30'26YTD6/30'25YTDChange        Total Assets$6,001,208 $6,114,310 -1.8%  Total Earning Assets 5,610,780  5,723,246 -2.0%  Total Loans 695,686  775,999 -10.3%  Commercial Loans 108,955  118,054 -7.7%  Commercial Real Estate     Loans 471,245  493,146 -4.4%  Consumer Loans 115,486  164,799 -29.9%  Total Investment Securities 4,519,655  4,315,494 4.7%  Debt Securities Available for     Sale 3,701,476  3,462,326 6.9%  Debt Securities Held to     Maturity 803,656  838,941 -4.2%  Equity Securities 14,523  14,227 2.1%  Total Interest-Bearing Cash 395,439  631,753 -37.4%        Loans / Deposits 14.5% 15.8%        4. Deposits, Other Interest-Bearing Liabilities & Equity.    (average volume, dollars in thousands)    %   Q2'2026Q2'2025ChangeQ1'2026       Total Deposits$4,795,518 $4,841,803 -1.0%$4,822,635  Noninterest Demand 2,168,936  2,245,077 -3.4% 2,206,530  Interest-Bearing Transaction 931,438  908,367 2.5% 920,543  Savings 1,630,311  1,611,845 1.1% 1,628,180  Time greater than $100K 22,335  27,306 -18.2% 23,738  Time less than $100K 42,498  49,208 -13.6% 43,644  Total Short-Term Borrowings 139,475  96,779 44.1% 138,193  Securities Sold under     Repurchase Agreements 139,475  96,779 44.1% 138,193  Shareholders' Equity 971,898  1,037,185 -6.3% 1,008,613        Demand Deposits /     Total Deposits 45.2% 46.4%  45.8% Transaction & Savings     Deposits / Total Deposits 98.6% 98.4%  98.6%          %   6/30'26YTD6/30'25YTDChange        Total Deposits$4,809,002 $4,899,856 -1.9%  Noninterest Demand 2,187,629  2,268,936 -3.6%  Interest-Bearing Transaction 926,021  921,637 0.5%  Savings 1,629,251  1,630,633 -0.1%  Time greater than $100K 23,033  28,377 -18.8%  Time less than $100K 43,068  50,273 -14.3%  Total Short-Term Borrowings 138,838  100,670 37.9%  Securities Sold under     Repurchase Agreements 138,838  100,670 37.9%  Shareholders' Equity 990,154  1,046,504 -5.4%        Demand Deposits /     Total Deposits 45.5% 46.3%   Transaction & Savings     Deposits / Total Deposits 98.6% 98.4%        5. Interest Yields Earned & Rates Paid.     (dollars in thousands)   Q2'2026   AverageIncome/Yield (a) /   VolumeExpenseRate (a)        Interest & Loan Fee Income Earned:     Total Earning Assets (FTE)$5,577,857 $55,995 4.01%  Total Loans (FTE) 682,900  9,719 5.71%  Commercial Loans (FTE) 107,763  1,642 6.11%  Commercial Real Estate     Loans 465,156  6,338 5.46%  Consumer Loans 109,981  1,739 6.34%  Total Investment Securities (FTE) 4,569,681  43,275 3.78%  Total Debt Securities     Available for Sale (FTE) 3,759,010  34,629 3.68%  Corporate Securities 1,923,302  13,161 2.74%  Collateralized Loan     Obligations 247,344  3,506 5.61%  Agency Mortgage Backed     Securities 1,237,212  14,898 4.82%  Securities of U.S.     Government Sponsored     Entities 307,779  2,709 3.52%  Obligations of States and     Political Subdivisions     (FTE) 43,373  355 3.27%  Total Debt Securities Held to     Maturity (FTE) 796,225  8,184 4.11%  Agency Mortgage Backed     Securities 43,018  274 2.54%  Corporate Securities 732,792  7,716 4.21%  Obligations of States and     Political Subdivisions     (FTE) 20,415  194 3.80%  Equity Securities (FTE) 14,446  462 12.79%  Total Interest-Bearing Cash 325,276  3,001 3.65%        Interest Expense Paid:     Total Earning Assets 5,577,857  3,321 0.24%  Total Interest-Bearing     Liabilities 2,766,057  3,321 0.48%  Total Interest-Bearing     Deposits 2,626,582  3,110 0.48%  Interest-Bearing Transaction 931,438  45 0.02%  Savings 1,630,311  3,024 0.74%  Time less than $100K 42,498  31 0.29%  Time greater than $100K 22,335  10 0.18%  Total Short-Term Borrowings 139,475  211 0.60%  Securities Sold under     Repurchase Agreements 139,475  211 0.60%        Net Interest Income and     Margin (FTE) $52,674 3.77%         Q2'2025   AverageIncome/Yield (a) /   VolumeExpenseRate (a)        Interest & Loan Fee Income Earned:     Total Earning Assets (FTE)$5,652,443 $57,751 4.07%  Total Loans (FTE) 762,216  10,591 5.57%  Commercial Loans (FTE) 115,943  1,833 6.34%  Commercial Real Estate     Loans 488,960  6,452 5.29%  Consumer Loans 157,313  2,306 5.88%  Total Investment Securities (FTE) 4,236,303  39,887 3.75%  Total Debt Securities     Available for Sale (FTE) 3,385,972  30,920 3.64%  Corporate Securities 1,945,959  12,898 2.65%  Collateralized Loan     Obligations 792,914  12,405 6.19%  Agency Mortgage Backed     Securities 273,083  2,334 3.42%  Securities of U.S.     Government sponsored     Entities 311,923  2,777 3.56%  Obligations of States and     Political Subdivisions     (FTE) 62,093  506 3.26%  Total Debt Securities Held to     Maturity (FTE) 836,104  8,533 4.08%  Agency Mortgage Backed     Securities 51,839  304 2.35%  Corporate Securities 737,787  7,816 4.24%  Obligations of States and     Political Subdivisions     (FTE) 46,478  413 3.56%  Equity Securities (FTE) 14,227  434 12.21%  Total Interest-Bearing Cash 653,924  7,273 4.40%        Interest Expense Paid:     Total Earning Assets 5,652,443  3,189 0.22%  Total Interest-Bearing     Liabilities 2,693,505  3,189 0.48%  Total Interest-Bearing     Deposits 2,596,726  3,045 0.47%  Interest-Bearing Transaction 908,367  44 0.02%  Savings 1,611,845  2,950 0.73%  Time less than $100K 49,208  37 0.30%  Time greater than $100K 27,306  14 0.21%  Total Short-Term Borrowings 96,779  144 0.60%  Securities Sold under     Repurchase Agreements 96,779  144 0.60%        Net Interest Income and     Margin (FTE) $54,562 3.85%       6. Noninterest Income.      (dollars in thousands except per-share amounts)    %   Q2'2026Q2'2025ChangeQ1'2026       Service Charges on Deposit     Accounts$3,380 $3,368 0.4%$3,332  Merchant Processing     Services 2,840  2,687 5.7% 2,739  Debit Card Fees 1,462  1,664 -12.1% 1,324  Trust Fees 965  867 11.3% 927  ATM Processing Fees 484  482 0.4% 450  Other Service Fees 445  450 -1.1% 408  Bank Owned     Life Insurance Gains -  106 n/m -  Unrealized Gains (Losses)     on Equity Securities 36  - n/m (247) Other Noninterest Income 682  691 -1.3% 674  Total Noninterest Income$10,294 $10,315 -0.2%$9,607        Operating Ratios:     Total Revenue (FTE)$62,968 $64,877 -2.9%$62,297  Noninterest Income /     Revenue (FTE) 16.3% 15.9%  15.4% Service Charges /     Avg. Deposits (a) 0.28% 0.28%  0.28% Total Revenue (FTE) Per     Avg. Common Share (a)$10.84 $10.05 7.8%$10.39           %   6/30'26YTD6/30'25YTDChange        Service Charges on Deposit     Accounts$6,712 $6,749 -0.5%  Merchant Processing     Services 5,579  5,420 2.9%  Debit Card Fees 2,786  3,245 -14.1%  Trust Fees 1,892  1,766 7.1%  ATM Processing Fees 934  945 -1.2%  Other Service Fees 853  879 -3.0%  Bank Owned     Life Insurance Gains -  208 n/m  Unrealized Losses on     Equity Securities (211) - n/m  Other Noninterest Income 1,356  1,424 -4.8%  Total Noninterest Income$19,901 $20,636 -3.6%        Operating Ratios:     Total Revenue (FTE)$125,265 $131,588 -4.8%  Noninterest Income /     Revenue (FTE) 15.9% 15.7%   Service Charges /     Avg. Deposits (a) 0.28% 0.28%   Total Revenue (FTE) Per     Avg. Common Share (a)$10.61 $10.10 5.0%       7. Noninterest Expense.      (dollars in thousands)    %   Q2'2026Q2'2025ChangeQ1'2026       Salaries and Related Benefits$12,541 $12,303 1.9%$12,325  Occupancy and Equipment 5,209  5,154 1.1% 5,427  Outsourced Data Processing 2,781  2,709 2.7% 2,788  Limited Partnership     Operating Losses 1,110  915 21.3% 1,110  Professional Fees 660  386 71.0% 462  Courier Service 765  687 11.4% 734  Other Noninterest Expense 2,971  3,375 -12.0% 3,065  Total Noninterest Expense$26,037 $25,529 2.0%$25,911        Operating Ratios:     Noninterest Expense /     Avg. Earning Assets (a) 1.87% 1.81%  1.86% Noninterest Expense /     Revenues (FTE) 41.3% 39.3%  41.6%          %   6/30'26YTD6/30'25YTDChange        Salaries and Related Benefits$24,866 $24,429 1.8%  Occupancy and Equipment 10,636  10,192 4.4%  Outsourced Data Processing 5,569  5,406 3.0%  Limited Partnership     Operating Losses 2,220  1,830 21.3%  Professional Fees 1,122  781 43.7%  Courier Service 1,499  1,375 9.0%  Other Noninterest Expense 6,036  6,643 -9.1%  Total Noninterest Expense$51,948 $50,656 2.6%        Operating Ratios:     Noninterest Expense /     Avg. Earning Assets (a) 1.87% 1.78%   Noninterest Expense /     Revenues (FTE) 41.5% 38.5%        8. Allowance for Credit Losses.      (dollars in thousands)    %   Q2'2026Q2'2025ChangeQ1'2026       Average Total Loans$682,900 $762,216 -10.4%$708,613        Beginning of Period     Allowance for Credit     Losses on Loans (ACLL)$11,151 $13,914 -19.9%$11,573  (Reversal of) Provision     for Credit Losses -  - n/m (300) Net ACLL Losses (361) (127)184.3% (122) End of Period ACLL$10,790 $13,787 -21.7%$11,151        Gross ACLL Recoveries /     Gross ACLL Losses 58% 87%  85% Net ACLL Losses /     Avg. Total Loans (a) -0.21% -0.07%  -0.07%          %   6/30'26YTD6/30'25YTDChange        Average Total Loans$695,686 $775,999 -10.3%        Beginning of Period ACLL$11,573 $14,780 -21.7%  Reversal of Provision for     Credit Losses (300) (550)n/m  Net ACLL Losses (483) (443)9.0%  End of Period ACLL$10,790 $13,787 -21.7%        Gross ACLL Recoveries /     Gross ACLL Losses 71% 83%   Net ACLL Losses /     Avg. Total Loans (a) -0.14% -0.12%          (dollars in thousands)    %   6/30/266/30/25Change3/31/26 Allowance for Credit Losses     on Loans$10,790 $13,787 -21.7%$11,151  Allowance for Credit Losses     on Held to Maturity     Securities 1  1 0.0% 1  Total Allowance for Credit     Losses$10,791 $13,788 -21.7%$11,152        Allowance for Unfunded     Credit Commitments$201 $201 0.0%$201       9. Credit Quality.      (dollars in thousands)    %   6/30/266/30/25Change3/31/26       Nonperforming Loans:     Nonperforming Nonaccrual     Loans$183 $- n/m$380  Performing Nonaccrual     Loans 342  4,553 -92.5% 785  Total Nonaccrual Loans 525  4,553 -88.5% 1,165  Accruing Loans 90+ Days     Past Due 283  411 -31.1% 277  Total Nonperforming Loans$808 $4,964 -83.7%$1,442        Total Loans Outstanding$668,833 $748,264 -10.6%$696,204        Total Assets 5,805,061  5,825,069 -0.3% 5,864,450        Loans:     Allowance for Credit Losses     on Loans$10,790 $13,787 -21.7%$11,151  Allowance for Credit Losses     on Loans / Loans 1.61% 1.84%  1.60% Nonperforming Loans /     Total Loans 0.12% 0.66%  0.21%      10. Capital.      (in thousands, except per-share amounts)    %   6/30/266/30/25Change3/31/26       Shareholders' Equity$853,148 $921,783 -7.4%$882,690  Total Assets 5,805,061  5,825,069 -0.3% 5,864,450  Shareholders' Equity/     Total Assets 14.70% 15.82%  15.05% Shareholders' Equity/     Total Loans 127.56% 123.19%  126.79% Tangible Common Equity     Ratio 12.87% 14.03%  13.25% Common Shares Outstanding 23,002  25,587 -10.1% 23,631  Common Equity Per Share$37.09 $36.03 3.0%$37.35  Market Value Per Common     Share 58.67  48.44 21.1% 52.15         (shares in thousands)    %   Q2'2026Q2'2025ChangeQ1'2026 Share Retirements (Issuances):     Total Shares Retired 753  773 n/m 1,001  Average Retirement Price$55.14 $49.61 n/m$50.94  Net Shares Retired 629  773 n/m 992           %   6/30'26YTD6/30'25YTDChange        Total Shares Retired 1,754  1,134 n/m  Average Retirement Price$52.74 $49.88 n/m  Net Shares Retired 1,621  1,121 n/m       11. Period-End Balance Sheets.      (unaudited, dollars in thousands)    %   6/30/266/30/25Change3/31/26 Assets:     Cash and Due from Banks$301,934 $626,437 -51.8%$397,284        Debt Securities Available for     Sale:     Corporate Securities 1,796,083  1,792,021 0.2% 1,835,522  Collateralized Loan     Obligations 208,302  780,147 -73.3% 293,987  Agency Mortgage Backed     Securities 1,297,830  291,543 345.2% 1,123,422  Securities of U.S.     Government Sponsored     Entities 296,531  301,903 -1.8% 298,502  Obligations of States and     Political Subdivisions 40,431  60,835 -33.5% 45,422  Total Debt Securities     Available for Sale 3,639,177  3,226,449 12.8% 3,596,855        Debt Securities Held to     Maturity:     Agency Mortgage Backed     Securities 58,202  49,878 16.7% 41,271  Corporate Securities 733,806  738,846 -0.7% 732,168  Obligations of States and     Political Subdivisions (1) 15,838  45,715 -65.4% 26,119  Total Debt Securities     Held to Maturity (1) 807,846  834,439 -3.2% 799,558        Loans 668,833  748,264 -10.6% 696,204  Allowance For Credit Losses     on Loans (10,790) (13,787)-21.7% (11,151) Total Loans, net 658,043  734,477 -10.4% 685,053        Premises and Equipment, net 25,592  25,850 -1.0% 25,968  Identifiable Intangibles, net -  19 n/m -  Goodwill 121,673  121,673 0.0% 121,673  Other Assets 250,796  255,725 -1.9% 238,059        Total Assets$5,805,061 $5,825,069 -0.3%$5,864,450        Liabilities and Shareholders'     Equity:     Deposits:     Noninterest-Bearing$2,141,783 $2,175,841 -1.6%$2,135,925  Interest-Bearing Transaction 908,521  894,774 1.5% 939,285  Savings 1,660,534  1,603,974 3.5% 1,643,599  Time 61,939  72,946 -15.1% 64,943  Total Deposits 4,772,777  4,747,535 0.5% 4,783,752        Securities Sold under     Repurchase Agreements 131,813  101,210 30.2% 144,456  Total Short-Term     Borrowed Funds 131,813  101,210 30.2% 144,456        Other Liabilities 47,323  54,541 -13.2% 53,552  Total Liabilities 4,951,913  4,903,286 1.0% 4,981,760        Shareholders' Equity:     Common Equity:     Paid-In Capital 415,038  456,964 -9.2% 422,348  Accumulated Other     Comprehensive Loss (117,592) (116,747)0.7% (107,267) Retained Earnings 555,702  581,566 -4.4% 567,609  Total Shareholders' Equity 853,148  921,783 -7.4% 882,690        Total Liabilities and     Shareholders' Equity$5,805,061 $5,825,069 -0.3%$5,864,450       12. Income Statements.      (unaudited, in thousands except per-share amounts)    %   Q2'2026Q2'2025ChangeQ1'2026 Interest and Loan Fee Income:     Loans$9,663 $10,523 -8.2%$9,879  Equity Securities 433  408 6.1% 446  Debt Securities Available     for Sale 34,556  30,815 12.1% 32,695  Debt Securities Held to     Maturity 8,144  8,448 -3.6% 8,494  Interest-Bearing Cash 3,001  7,273 -58.7% 4,256  Total Interest and Loan     Fee Income 55,797  57,467 -2.9% 55,770        Interest Expense:     Transaction Deposits 45  44 2.3% 45  Savings Deposits 3,024  2,950 2.5% 3,002  Time Deposits 41  51 -19.6% 42  Securities Sold under     Repurchase Agreements 211  144 46.1% 206  Total Interest Expense 3,321  3,189 4.1% 3,295        Net Interest and Loan     Fee Income 52,476  54,278 -3.3% 52,475        (Reversal of) Provision     for Credit Losses -  - n/m (300)       Noninterest Income:     Service Charges on Deposit     Accounts 3,380  3,368 0.4% 3,332  Merchant Processing     Services 2,840  2,687 5.7% 2,739  Debit Card Fees 1,462  1,664 -12.1% 1,324  Trust Fees 965  867 11.3% 927  ATM Processing Fees 484  482 0.4% 450  Other Service Fees 445  450 -1.1% 408  Bank Owned     Life Insurance Gains -  106 n/m -  Other Noninterest Income 718  691 3.9% 427  Total Noninterest Income 10,294  10,315 -0.2% 9,607        Noninterest Expense:     Salaries and Related Benefits 12,541  12,303 1.9% 12,325  Occupancy and Equipment 5,209  5,154 1.1% 5,427  Outsourced Data Processing 2,781  2,709 2.7% 2,788  Limited Partnership     Operating Losses 1,110  915 21.3% 1,110  Professional Fees 660  386 71.0% 462  Courier Service 765  687 11.4% 734  Other Noninterest Expense 2,971  3,375 -12.0% 3,065  Total Noninterest Expense 26,037  25,529 2.0% 25,911        Income Before Income Taxes 36,733  39,064 -6.0% 36,471  Income Tax Provision 9,348  9,998 -6.5% 9,116  Net Income$27,385 $29,066 -5.8%$27,355        Average Common Shares     Outstanding 23,306  25,889 -10.0% 24,306  Diluted Average Common     Shares Outstanding 23,319  25,889 -9.9% 24,306        Per Common Share Data:     Basic Earnings$1.17 $1.12 4.9%$1.13  Diluted Earnings 1.17  1.12 4.5% 1.13  Dividends Paid 0.48  0.46 4.3% 0.46           %   6/30'26YTD6/30'25YTDChange  Interest and Loan Fee Income:     Loans$19,542 $21,192 -7.8%  Equity Securities 879  830 5.9%  Debt Securities Available     for Sale 67,251  64,018 5.0%  Debt Securities Held to     Maturity 16,638  16,942 -1.8%  Interest-Bearing Cash 7,257  13,976 -48.1%  Total Interest and Loan     Fee Income 111,567  116,958 -4.6%        Interest Expense:     Transaction Deposits 90  90 0.0%  Savings Deposits 6,026  6,078 -0.9%  Time Deposits 83  106 -21.7%  Securities Sold under     Repurchase Agreements 417  311 34.1%  Total Interest Expense 6,616  6,585 0.5%        Net Interest and Loan     Fee Income 104,951  110,373 -4.9%        Reversal of Provision     for Credit Losses (300) (550)n/m        Noninterest Income:     Service Charges on Deposit 6,712  6,749 -0.5%  Accounts     Merchant Processing     Services 5,579  5,420 2.9%  Debit Card Fees 2,786  3,245 -14.1%  Trust Fees 1,892  1,766 7.1%  ATM Processing Fees 934  945 -1.2%  Other Service Fees 853  879 -3.0%  Bank Owned     Life Insurance Gains -  208 n/m  Other Noninterest Income 1,145  1,424 -19.6%  Total Noninterest Income 19,901  20,636 -3.6%        Noninterest Expense:     Salaries and Related Benefits 24,866  24,429 1.8%  Occupancy and Equipment 10,636  10,192 4.4%  Outsourced Data Processing 5,569  5,406 3.0%  Limited Partnership     Operating Losses 2,220  1,830 21.3%  Professional Fees 1,122  781 43.7%  Courier Service 1,499  1,375 9.0%  Other Noninterest Expense 6,036  6,643 -9.1%  Total Noninterest Expense 51,948  50,656 2.6%        Income Before Income Taxes 73,204  80,903 -9.5%  Income Tax Provision 18,464  20,800 -11.2%  Net Income$54,740 $60,103 -8.9%        Average Common Shares     Outstanding 23,804  26,263 -9.4%  Diluted Average Common     Shares Outstanding 23,810  26,263 -9.3%        Per Common Share Data:     Basic Earnings$2.30 $2.29 0.4%  Diluted Earnings 2.30  2.29 0.4%  Dividends Paid 0.94  0.90 4.4%        Footnotes and Abbreviations:     (1) Debt Securities Held To Maturity and Obligations of States and Political Subdivisions are net of related reserve for expected credit losses of $1 thousand at June 30, 2026, March 31, 2026 and June 30, 2025.       (FTE) Fully Taxable Equivalent. The Company presents its net interest margin and net interest income on a FTE basis using the current statutory federal tax rate. Management believes the FTE basis is valuable to the reader because the Company’s loan and investment securities portfolios contain a portion of municipal loans and securities that are federally tax exempt. The Company’s tax exempt loans and securities composition may not be similar to that of other banks, therefore in order to reflect the impact of the federally tax exempt loans and securities on the net interest margin and net interest income for comparability with other banks, the Company presents its net interest margin and net interest income on a FTE basis.       (a) Annualized           Certain amounts in prior periods have been reclassified to conform to the current presentation.




Risks

  • Credit risk from potential loan losses and volatility in allowance for credit losses affecting earnings.
  • Interest rate risk impacting net interest margin amid changing market rates.
  • Operational and regulatory risks including compliance with banking regulations and operational costs management.

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