Press Releases April 27, 2026 08:30 AM

Citizens Community Bancorp, Inc. Reports First Quarter 2026 Earnings of $0.39 Per Share; Board Approves Quarterly Dividend at $0.105 per Share

Citizens Community Bancorp reports Q1 2026 earnings of $0.39 per share and declares quarterly dividend of $0.105 per share

By Nina Shah CZWI
Citizens Community Bancorp, Inc. Reports First Quarter 2026 Earnings of $0.39 Per Share; Board Approves Quarterly Dividend at $0.105 per Share
CZWI

Citizens Community Bancorp, Inc. reported first quarter 2026 net income of $3.8 million or $0.39 per diluted share, compared to $4.3 million or $0.44 per share in Q4 2025 and $3.2 million or $0.32 in Q1 2025. Key factors included 1.3% loan growth, 2.7% deposit growth, a slight increase in net interest margin to 3.18%, and higher provisions for credit losses. The board declared a quarterly dividend of $0.105 per share. The company maintains strong capital ratios and continues to manage expenses effectively while facing modest asset growth and rising credit loss provisions.

Key Points

  • Loan growth of $17.9 million (1.3%) and deposit growth of 2.7%, supporting organic growth and capital strength.
  • Net interest margin increased 3 basis points to 3.18% due to higher loan yields and lower deposit costs despite fewer business days.
  • Provision for credit losses increased to $0.75 million, reflecting cautious management amid rising nonperforming assets and economic uncertainties.

EAU CLAIRE, Wis., April 27, 2026 (GLOBE NEWSWIRE) -- Citizens Community Bancorp, Inc. (the “Company”) (Nasdaq: CZWI), the parent company of Citizens Community Federal N.A. (the “Bank” or “CCFBank”), today reported earnings of $3.8 million and earnings per diluted share of $0.39 for the first quarter ended March 31, 2026, compared to $4.3 million and earnings per diluted share of $0.44 for the quarter ended December 31, 2025, and $3.2 million and $0.32 earnings per diluted share for the quarter ended March 31, 2025, respectively.

The Company’s first quarter 2026 operating results reflected the following changes from the fourth quarter of 2025: (1) loan growth of $17.9 million, or 1.3%; (2) deposit growth of 2.7% to $1.57 billion; (3) an increase in net interest margin of 3 basis points highlighted by a 5 basis points increase in loan yields and an 8 basis point decline in deposit costs partially offset by a decline in cash and investment yields; (4) a slight decrease in net interest income largely due to the impact of 2 fewer business days during the first quarter; (5) increased provision for credit losses of $0.55 million; (6) higher non-interest income of $0.4 million; (7) higher non-interest expense of $0.1 million; and (8) higher tax expense of $0.3 million.

Book value per share improved to $19.82 at March 31, 2026, compared to $19.54 at December 31, 2025, and $18.02 at March 31, 2025. Tangible book value per share (non-GAAP)1 was $16.52 at March 31, 2026, compared to $16.23 at December 31, 2025, and increased 11.7% from $14.79 at March 31, 2025. For the first quarter of 2026, the increase in tangible book value was primarily due to the increase in net income in the quarter, along with the impact of lower unrealized losses on the available for sale investment portfolio, partially offset by payment of the quarterly dividend. Stockholders’ equity as a percentage of total assets was 10.47% at March 31, 2026, compared to 10.55% at December 31, 2025, with the decline largely due to modest asset growth. Tangible common equity (“TCE”) as a percent of tangible assets (non-GAAP)1 was 8.88% at March 31, 2026, compared to 8.92% at December 31, 2025.

“Loan and deposit growth held strong even during the seasonal low point of our year with loans expanding at an annualized rate of 5.3% from the linked quarter. Mortgage and government guaranteed lending activities were a bright spot during the quarter and expenses were well-managed. Loan pipelines remain solid entering April as we approach balance sheet repricing in the back half of the year. There was no share buyback activity in the quarter, although 113 thousand shares remained under the current buyback authorization. Our capital position remained strong with TCE of 8.9% to support organic growth, dividends, share buybacks and M&A activity,” stated Stephen Bianchi, Chairman, President, and Chief Executive Officer.
March 31, 2026, Highlights:

  • Quarterly earnings were $3.8 million, or $0.39 per diluted share for the quarter ended March 31, 2026, a decrease compared to earnings of $4.3 million, or $0.44 per diluted share for the quarter ended December 31, 2025, and an increase from $3.2 million, or $0.32 per diluted share for the quarter ended March 31, 2025.
  • Pre-provision net revenue (“PPNR”) increased 5.8% during the quarter ended March 31, 2026, to $5.38 million from $5.09 million for the quarter ended December 31, 2025, and increased 44.5% from $3.72 million over the past year.
  • Net interest income decreased $0.1 million to $13.0 million for the quarter ended March 31, 2026, from $13.1 million for the quarter ended December 31, 2025, and increased from $11.6 million for the quarter ended March 31, 2025. The decrease in net interest income from the fourth quarter of 2025 was primarily due to a net decrease of $0.25 million due to the impact of 2 fewer business days. Partially offsetting the fewer days was the impact of higher loan yields, lower deposit costs, and a decrease in interest-bearing cash yield.
  • Net interest margin increased 3 basis points to 3.18% for the quarter ended March 31, 2026, compared to the quarter ended December 31, 2025, and increased 33 basis points from the quarter ended March 31, 2025. The increase in net interest margin from the prior quarter was due to higher loan yields and lower deposit costs, partially offset by lower yields on cash and investment securities and the growth of lower yielding interest-bearing cash.
  • The provision for credit losses was $0.75 million for the quarter ended March 31, 2026, compared to a provision for credit losses of $0.20 million for the fourth quarter of 2025, and a negative provision for credit losses of $0.25 million during the quarter ended March 31, 2025. Factors affecting the March 31, 2026, provision for credit losses include: (1) a net increase of $0.4 million due to increases in reserves on impaired loans, partially offset by lower loss rates on collectively evaluated loans; (2) modest charge-offs of $0.2 million; (3) an increase in economic scenarios based on information provided by our third-party model provider of $0.1 million; and (4) the net impact of new loan growth, net of a decrease in the portfolio duration of $0.05 million. The allowance for credit losses on loans increased to $23.0 million or 132% of total nonperforming loans and 1.69% of total loans.
  • Non-interest income increased by $0.4 million in the first quarter of 2026 to $3.1 million from $2.7 million in the prior quarter and increased $0.5 million from $2.6 million in the first quarter of 2025. The increase in the first quarter of 2026 from the fourth quarter of 2025 was primarily due to higher gains on sale of loans due in part to the backlog of SBA loans unable to be sold during the fourth quarter of 2025 due to the government shutdown and sold in the first quarter. The increase of non-interest income in the first quarter of 2026, from the first quarter of 2025, was primarily due to higher gains on the sale of loans.
  • Non-interest expense increased $55 thousand from the previous quarter and increased $0.2 million from $10.5 million for the first quarter of 2025. The slight increase in non-interest expense compared to the linked quarter was largely due to higher compensation items reflecting higher benefit costs and professional fees. The $0.2 million increase from the first quarter of 2025 was largely due to higher compensation and benefit expenses, partially offset by lower data processing.
  • The effective tax rate was 18.9% for the quarter ended March 31, 2026, compared to 12.6% for the quarter ended December 31, 2025, and 19.6% for the quarter ended March 31, 2025. The increase in the effective tax rate in the first quarter of 2026 from the fourth quarter of 2025 was largely due to the full year benefit of a new tax credit investment recognized in the fourth quarter of 2025, based on the vast majority of 2025 funding of the tax credit occurring in the fourth quarter. The lower effective tax rate in the quarter ended March 31, 2026 compared to one year earlier reflects the benefit of the purchased tax credit investment.
  • Loans receivable increased $17.9 million during the first quarter ended March 31, 2026, to $1.358 billion compared to the prior quarter end. The increase was largely due to growth in new C&I loan originations, commercial real estate and construction fundings partially offset by planned runoff of the residential portfolio from the fourth quarter.
  • Nonperforming assets reflected in government guaranteed and non-guaranteed loans offset by repayments on existing nonperforming loans, resulted in a total increase in nonperforming assets of $1.5 million to $18.2 million at March 31, 2026, compared to $16.7 million at December 31, 2025. The government guaranteed portion of nonperforming assets increased $1.4 million to $2.4 million at March 31, 2026. The non-guaranteed portion of the loans originated with partial government guarantees increased $0.6 million to $1.5 million at March 31, 2026. There are specific reserves of approximately 50% on the non-guaranteed government loans.
  • Special mention loans increased $1.4 million to $25.9 million at March 31, 2026, from December 31, 2025.
  • Substandard loans increased $1.1 million to $22.5 million at March 31, 2026, from December 31, 2025, largely due to $1.4 million increase on fully guaranteed government secured non-performing loans.
  • Total deposits increased $41.5 million during the quarter ended March 31, 2026, to $1.566 billion. This was largely due to seasonal growth in public deposits of $29.6 million and the addition of commercial non-interest bearing deposits totaling $15.7 million received late in the first quarter that were expectedly withdrawn after the quarter ended.
  • The efficiency ratio was 66% for the quarter ended March 31, 2026, compared to 68% for the quarter ended December 31, 2025 and 73% for the quarter ended March 31, 2025.
  • On April 24, 2026, the Board of Directors approved a quarterly dividend of $0.105 per share. The dividend will be payable on May 22, 2026, to shareholders of record on May 8, 2026.
  • The Company did not repurchase any shares during the quarter ended March 31, 2026. Approximately 113 thousand shares remained available to purchase under the current authorization as of March 31, 2026.

Balance Sheet and Asset Quality

Total assets increased by $41.2 million during the quarter to $1.823 billion at March 31, 2026.

Cash and cash equivalents increased $30.3 million as interest-bearing cash increased due to cash provided by deposit growth, partially offset by loan growth.

The on-balance sheet liquidity ratio, which is defined as the fair market value of available-for-sale (“AFS”) and held-to-maturity (“HTM”) securities that are not pledged and cash on deposit with other financial institutions, was 16.2% of total assets at March 31, 2026, compared to 14.8% of total assets at December 31, 2025. On-balance sheet liquidity, collateralized new borrowing capacity, and uncommitted federal funds borrowing availability was $799 million, or 248%, of uninsured and uncollateralized deposits at March 31, 2026, and $792 million, or 243% at December 31, 2025.

AFS securities decreased $3.2 million during the quarter ended March 31, 2026, to $130.9 million from $134.1 million at December 31, 2025. The decrease was largely related to principal repayments of $3.0 million, corporate debt security redemptions of $1.3 million, partially offset by purchases of new corporate debt securities of $0.8 million and a decrease in the unrealized loss on AFS securities of $0.3 million.

HTM securities decreased $1.2 million to $79.0 million during the quarter ended March 31, 2026, from $80.2 million at December 31, 2025, due to principal repayments.

Loans receivable increased $17.9 million, or 1.3% increase during the first quarter ended March 31, 2026, to $1.358 billion compared to the prior quarter end as loan growth was realized in commercial real estate, construction and C&I loans.

The office loan portfolio consisted of seventy loans totaling $31 million at March 31, 2026, compared to seventy-one loans totaling $32 million at December 31, 2025. Criticized loans in the office loan portfolio for the quarter ended March 31, 2026, totaled $0.2 million, compared to $0.2 million at December 31, 2025, and there have been no charge-offs in the trailing twelve months. The Company has one bank holding company loan for $5 million which constitutes the only non-depository financial institution exposure.

The allowance for credit losses on loans increased by $0.6 million to $23.0 million at March 31, 2026, representing 1.69% of total loans receivable compared to 1.67% of total loans receivable at December 31, 2025, and 132% of total nonperforming loans at March 31, 2026. The provision for credit losses was $0.75 million for the quarter ended March 31, 2026, compared to a provision for credit losses of $0.20 million for the quarter ended December 31, 2025, and a negative provision for credit losses of $0.25 million for the quarter ended March 31, 2025. Factors affecting the March 31, 2026, provision for credit losses include: (1) a net increase of $0.4 million due to increases in reserves on impaired loans, partially offset by lower loss rates on collectively evaluated loans; (2) modest charge-offs of $0.2 million; (3) an increase in economic scenarios based on information provided by our third-party model provider of $0.1 million; and (4) the net impact of new loan growth, net of a decrease in the portfolio duration of $0.05 million.

Allowance for Credit Losses (“ACL”) – Loans Percentage

(in thousands, except ratios)

  March 31, 2026 December 31, 2025 September 30, 2025 June 30, 2025Loans, end of period $1,358,252  $1,340,325  $1,323,010  $1,345,620 ACL – Loans $22,966  $22,401  $22,182  $21,347 ACL – Loans as a percentage of loans, end of period  1.69%  1.67%  1.68%  1.59%


In addition to the ACL – Loans, the Company has established an ACL - Unfunded Commitments of $0.482 million at March 31, 2026, $0.490 million at December 31, 2025, and $0.435 million at March 31, 2025, classified in other liabilities on the consolidated balance sheets.

Allowance for Credit Losses – Unfunded Commitments
(in thousands)

  March 31, 2026 and Three Months Ended December 31, 2025 and Three Months Ended March 31, 2025 and Three Months Ended
ACL – Unfunded commitments, beginning of period $490  $493  $334 Additions (reversals) to ACL – Unfunded commitments via provision for credit losses charged to operations  (8)  (3)  101 ACL – Unfunded commitments, end of period $482  $490  $435 


Nonperforming assets reflected in government guaranteed and non-guaranteed loans offset by repayments on existing nonperforming loans, resulted in a total increase in nonperforming assets of $1.5 million to $18.2 million at March 31, 2026, compared to $16.7 million at December 31, 2025. The government guaranteed portion of nonperforming assets increased $1.4 million to $2.4 million at March 31, 2026. The non-guaranteed portion of the loans originated with partial government guarantees increased $0.6 million to $1.5 million at March 31, 2026. There are specific reserves of approximately 50% on the non-guaranteed government loans.

Special mention loans increased $1.4 million to $25.9 million at March 31, 2026, from $24.5 million at December 31, 2025.

Substandard loans increased $1.1 million to $22.5 million at March 31, 2026, from December 31, 2025, largely related to the $1.4 million increase on fully government guaranteed secured non-performing loans.

  (in thousands)
  March 31, 2026
 December 31, 2025
 September 30, 2025
 June 30, 2025
 March 31, 2025
Special mention loan balances $25,894  $24,473  $12,920  $23,201  $14,990 Substandard loan balances  22,498   21,388   21,310   17,922   19,591 Criticized loans, end of period $48,392  $45,861  $34,230  $41,123  $34,581 


Deposit Portfolio Composition

(in thousands)

  March 31,
2026
 December 31,
2025
 September 30,
2025
 June 30,
2025
 March 31,
2025
Consumer deposits $887,998  $889,109  $855,226  $856,467  $861,746 Commercial deposits  433,923   422,605   423,662   406,608   423,654 Public deposits  217,400   187,777   175,689   190,933   211,261 Wholesale deposits  26,301   24,608   25,977   24,408   26,993 Total deposits $1,565,622  $1,524,099  $1,480,554  $1,478,416  $1,523,654 


At March 31, 2026, the deposit portfolio composition by percentages changed very modestly from the prior quarter at 56.7% consumer, 27.7% commercial, 13.9% public, and 1.7% wholesale deposits.

Deposit Composition By Type
(in thousands)

  March 31,
2026
 December 31,
2025
 September 30,
2025
 June 30,
2025
 March 31,
2025
Non-interest-bearing demand deposits $271,396  $264,394  $262,535  $260,248  $253,343 Interest-bearing demand deposits  392,684   367,958   360,475   366,481   386,302 Savings accounts  152,487   151,525   157,317   159,340   167,614 Money market accounts  404,991   392,900   354,290   357,518   370,741 Certificate accounts  344,064   347,322   345,937   334,829   345,654 Total deposits $1,565,622  $1,524,099  $1,480,554  $1,478,416  $1,523,654 


Uninsured and uncollateralized deposits were $322.6 million, or 20% of total deposits at March 31, 2026, and $323.5 million, or 21% of total deposits at December 31, 2025. Uninsured deposits alone at March 31, 2026, were $499.6 million, or 32% of total deposits and $478.4 million, or 31% of total deposits at December 31, 2025.

Federal Home Loan Bank advances remained at $0 at March 31, 2026, December 31, 2025, and March 31, 2025.

The Company did not repurchase any shares during the quarter ended March 31, 2026. There remained approximately 113 thousand shares available to repurchase under the current buyback authorization plan as of March 31, 2026. This share repurchase authorization does not oblige the Company to repurchase any shares of its common stock.

Review of Operations

Net interest income decreased $0.1 million to $13.0 million for the current quarter ended March 31, 2026, from $13.1 million for the quarter ended December 31, 2025, and increased from $11.6 million for the quarter ended March 31, 2025. Net interest income for the first quarter of 2026 was impacted by $0.25 million less net interest income due to 2 fewer business days during the quarter. Loan yields increased 5 basis points during the quarter due to new loan originations and repricing existing loans at higher rates. Total asset yield decreased largely due to seasonal deposit increases in public funds and commercial checking accounts invested in lower yielding interest-bearing cash at the Federal Reserve. Deposit costs decreased 8 basis points during the quarter ended March 31, 2026 to 2.49% from 2.57% for the quarter ended December 31, 2025. The combination of higher loan yields and lower deposit costs resulted in a net interest margin increase of 3 basis points to 3.18% for the quarter ended March 31, 2026, compared to 3.15% for the quarter ended December 31, 2025, and an increase of 33 basis points from the quarter ended March 31, 2025.

Net Interest Income and Net Interest Margin Analysis
(in thousands, except yields and rates)

  Three Months Ended  March 31, 2026 December 31, 2025 September 30, 2025 June 30, 2025 March 31, 2025  Net Interest Income
 Net Interest Margin Net Interest Income Net Interest Margin Net Interest Income Net Interest Margin Net Interest Income Net Interest Margin Net Interest Income Net Interest MarginAs reported $13,010  3.18% $13,065  3.15% $13,214  3.20% $13,311  3.27% $11,594  2.85%Less scheduled accretion for PCD loans  6  —%  (5) —%  (17) —%  (23) (0.01)%  (36) (0.01)%Less paid loan accretion for PCD loans  —  —%  —  —%  (133) (0.03)%  (416) (0.10)%  —  —%Less scheduled accretion interest  —  —%  —  —%  (30) (0.01)%  (33) (0.01)%  (33) (0.01)%Without loan purchase accretion $13,016  3.18% $13,060  3.15% $13,034  3.16% $12,839  3.15% $11,525  2.83%


The table below shows the impact of loans, securities, and certificates contractual fixed rate maturing and repricing.

Portfolio Contractual Repricing
(in millions, except yields)

  Q2 2026 Q3 2026 Q4 2026 Q1 2027 Q2 2027 Q3 2027 Q4 2027Maturing or Repricing Loans:              Contractual balance $46  $110  $97  $56  $65  $43  $68 Contractual interest rate  4.98%  3.74%  3.97%  4.15%  4.47%  4.96%  5.36%Maturing or Repricing Securities:              Contractual balance $7  $7  $3  $3  $—  $4  $— Contractual interest rate  3.57%  3.44%  3.27%  3.31%  —%  5.93%  —%Maturing Certificate Accounts:              Contractual balance $99  $137  $52  $45  $8  $—  $— Contractual interest rate  3.84%  3.77%  3.74%  3.56%  3.44%  2.39%  1.71%


Non-interest income increased by $0.4 million in the first quarter of 2026 to $3.1 million from $2.7 million in the prior quarter and increased $0.5 million from $2.6 million in the first quarter of 2025. The increase in the first quarter of 2026, from the fourth quarter of 2025, was primarily due to higher gains on the sale of loans. The fourth quarter of 2025 non-interest income was partially impacted by the government shutdown in the fourth quarter which delayed sales of SBA loans. The increase of non-interest income in the first quarter of 2026, from the first quarter of 2025, was primarily due to higher gains on sale of loans.

Non-interest expense increased $0.1 million to $10.8 million from $10.7 million for the previous quarter and increased $0.2 million from $10.5 million for the first quarter of 2025. The increase in non-interest expense compared to the linked quarter was largely due to higher compensation items, reflecting higher benefit costs. The increase from the first quarter of 2025 was largely due to higher compensation and benefit expenses reflecting annual salary increases, offset partially by lower data processing expenses.

Provision for income taxes was $0.9 million in the first quarter of 2026 compared to $0.6 million in the fourth quarter of 2025. The effective tax rate was 18.9% for the quarter ended March 31, 2026, compared to 12.6% for the quarter ended December 31, 2025, and 19.6% for the quarter ended March 31, 2025. The increase in the effective tax rate in the first quarter of 2026 from the fourth quarter of 2025 was largely due to the full year impact of a new tax credit investment recognized in the fourth quarter of 2025, based on the vast majority of 2025 funding of the tax credit occurring in the fourth quarter.

Certain items previously reported may be reclassified for consistency with the current presentation. These financial results are preliminary until the Form 10-Q is filed in May 2026.

About the Company

Citizens Community Bancorp, Inc. (Nasdaq: “CZWI”) is the holding company of the Bank, a national bank based in Altoona, Wisconsin, currently serving customers primarily in Wisconsin and Minnesota through 21 branch locations. Its primary markets include the Chippewa Valley Region in Wisconsin, the Twin Cities and Mankato markets in Minnesota, and various rural communities around these areas. The Bank offers traditional community banking services to businesses, ag operators and consumers, including residential mortgage loans.

Cautionary Statement Regarding Forward-Looking Statements

Certain statements contained in this release are considered “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. These statements may be identified using forward-looking words or phrases such as “anticipate,” “believe,” “could,” “expect,” “estimates,” “intend,” “may,” “on pace,” “preliminary,” “planned,” “potential,” “should,” “will,” “would” or the negative of those terms or other words of similar meaning. Similarly, statements that describe the Company’s future plans, objectives or goals are also forward-looking statements. Such forward-looking statements in this release are inherently subject to many uncertainties arising in the operations and business environment of the Company and the Bank. These uncertainties include: conditions in the financial markets and economic conditions generally; the impact of inflation on our business and our customers; geopolitical tensions, including current or anticipated impact of military conflicts; higher lending risks associated with our commercial and agricultural banking activities; future pandemics; cybersecurity risks; adverse impacts on the regional banking industry and the business environment in which the Company and the Bank operate; interest rate risk; lending risk; changes in the fair value or ratings downgrades of our securities; the sufficiency of allowance for credit losses; competitive pressures from others in the financial services industry, including non-depository institutions; disintermediation risk (including the use of emerging financial technologies such as cryptocurrencies); our ability to maintain our reputation; our ability to maintain or increase our market share; our ability to realize the benefits of net deferred tax assets; our ability to obtain needed liquidity; our ability to raise capital needed to fund growth or meet regulatory requirements; our ability to attract and retain key personnel; our ability to keep pace with technological change; prevalence of fraud and other financial crimes; the possibility that our internal controls and procedures could fail or be circumvented; our ability to successfully execute our acquisition growth strategy; risks posed by acquisitions and other expansion opportunities, including difficulties and delays in integrating acquired business operations or fully realizing the cost savings and other benefits; restrictions on our ability to pay dividends; volatility of our stock price (including possible removal from the Russell 3000® Index and related indexes); accounting standards for credit losses; legislative or regulatory changes or actions, or significant litigation, adversely affecting the Company or Bank; public company reporting obligations; changes in federal or state tax laws; and changes in accounting principles, policies or guidelines and their impact on financial performance. Stockholders, potential investors, and other readers are urged to consider these factors carefully in evaluating the forward-looking statements and are cautioned not to place undue reliance on such forward-looking statements. Such uncertainties and other risks that may affect the Company’s performance are discussed further in Part I, Item 1A, “Risk Factors,” in the Company’s Form 10-K, for the year ended December 31, 2025, filed with the Securities and Exchange Commission (“SEC”) on March 5, 2026, and the Company’s subsequent filings with the SEC. The forward-looking statements made herein are only made as of the date of this release and the Company undertakes no obligation to publicly update such forward-looking statements to reflect subsequent events or circumstances occurring after the date of this release.

1 Non-GAAP Financial Measures

This press release contains non-GAAP financial measures, such as tangible book value, tangible book value per share, tangible common equity as a percent of tangible assets and return on average tangible common equity, which management believes may be helpful in understanding the Company’s results of operations or financial position and comparing results over different periods.

Tangible book value, tangible book value per share, tangible common equity as a percentage of tangible assets and return on average tangible common equity are non-GAAP measures that eliminate the impact of goodwill and intangible assets on our financial position. Management believes these measures are useful in assessing the strength of our financial position.

Where non-GAAP financial measures are used, the comparable GAAP financial measure, as well as the reconciliation to the comparable GAAP financial measure, can be found in this press release. These disclosures should not be viewed as a substitute for operating results determined in accordance with GAAP, nor are they necessarily comparable to non-GAAP performance measures that may be presented by other banks and financial institutions.

Contact: Steve Bianchi, CEO
(715)-836-9994

(CZWI-ER)

CITIZENS COMMUNITY BANCORP, INC.
Consolidated Balance Sheets
(in thousands, except share data)

  March 31, 2026 (unaudited) December 31, 2025 (audited) September 30, 2025 (unaudited) March 31, 2025 (unaudited)Assets        Cash and cash equivalents $149,202  $118,853  $82,431  $100,199 Securities available for sale (“AFS”)  130,876   134,103   137,639   139,642 Securities held to maturity (“HTM”)  79,014   80,210   81,526   84,301 Equity investments  5,978   5,840   5,675   5,462 Other investments  12,498   12,506   12,370   12,496 Loans receivable  1,358,252   1,340,325   1,323,010   1,352,728 Allowance for credit losses  (22,966)  (22,401)  (22,182)  (20,205) Loans receivable, net  1,335,286   1,317,924   1,300,828   1,332,523 Loans held for sale  654   4,954   5,346   3,296 Mortgage servicing rights, net  3,484   3,494   3,532   3,583 Office properties and equipment, net  16,453   16,357   16,244   16,649 Accrued interest receivable  5,827   6,126   6,159   5,926 Intangible assets  282   395   508   800 Goodwill  31,498   31,498   31,498   31,498 Foreclosed and repossessed assets, net  857   857   911   876 Bank owned life insurance (“BOLI”)  27,128   26,908   26,700   26,296 Other assets  23,937   21,730   15,620   16,416 TOTAL ASSETS $1,822,974  $1,781,755  $1,726,987  $1,779,963 Liabilities and Stockholders’ Equity        Liabilities:        Deposits $1,565,622  $1,524,099  $1,480,554  $1,523,654 Federal Home Loan Bank (“FHLB”) advances  —   —   —   — Other borrowings  51,844   51,804   46,762   61,664 Other liabilities  14,634   17,913   12,856   14,594 Total liabilities  1,632,100   1,593,816   1,540,172   1,599,912 Stockholders’ Equity:        Common stock—$0.01 par value, authorized 30,000,000; 9,628,612, 9,617,245, 9,856,745, and 9,989,536 shares issued and outstanding, respectively  96   96   99   100 Additional paid-in capital  110,277   110,315   113,030   114,477 Retained earnings  92,739   89,995   86,913   80,439 Accumulated other comprehensive loss  (12,238)  (12,467)  (13,227)  (14,965)Total stockholders’ equity  190,874   187,939   186,815   180,051 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $1,822,974  $1,781,755  $1,726,987  $1,779,963 


CITIZENS COMMUNITY BANCORP, INC.
Consolidated Statements of Operations
(in thousands, except per share data)

  Three Months Ended  March 31, 2026 (unaudited) December 31, 2025 (unaudited)
 March 31, 2025 (unaudited)Interest and dividend income:       Interest and fees on loans $18,769  $19,034  $18,602 Interest on cash and investments  2,747   2,737   2,501 Total interest and dividend income  21,516   21,771   21,103 Interest expense:       Interest on deposits  7,791   7,998   8,597 Interest on FHLB borrowed funds  —   —   11 Interest on other borrowed funds  715   708   901 Total interest expense  8,506   8,706   9,509 Net interest income before provision for credit losses  13,010   13,065   11,594 Provision (provision reversal) for credit losses  750   200   (250)Net interest income after provision for credit losses  12,260   12,865   11,844 Non-interest income:       Service charges on deposit accounts  460   459   423 Interchange income  501   539   518 Loan servicing income  661   593   559 Gain on sale of loans  1,021   514   720 Loan fees and service charges  138   146   120 Net (losses) gains on equity securities  (59)  191   10 Other  377   250   243 Total non-interest income  3,099   2,692   2,593 Non-interest expense:       Compensation and related benefits  6,066   5,929   5,597 Occupancy  1,278   1,226   1,287 Data processing  1,417   1,492   1,719 Amortization of intangible assets  113   113   179 Mortgage servicing rights expense, net  161   172   140 Advertising, marketing and public relations  226   344   167 FDIC premium assessment  231   189   198 Professional services  605   478   508 Losses on repossessed assets, net  —   33   4 Other  630   696   664 Total non-interest expense  10,727   10,672   10,463 Income before provision for income taxes  4,632   4,885   3,974 Provision for income taxes  877   614   777 Net income attributable to common stockholders $3,755  $4,271  $3,197 Per share information:       Basic earnings $0.39  $0.44  $0.32 Diluted earnings $0.39  $0.44  $0.32 Cash dividends paid $0.105  $—  $0.36 Book value per share at end of period $19.82  $19.54  $18.02 Tangible book value per share at end of period (non-GAAP) $16.52  $16.23  $14.79 


Loan Composition
(in thousands)

  March 31, 2026 December 31, 2025 September 30, 2025 June 30, 2025Total Loans:        Commercial/Agricultural real estate:        Commercial real estate $697,785  $683,108  $683,931  $693,382 Agricultural real estate  69,706   69,136   64,096   69,237 Multi-family real estate  241,221   245,688   237,191   238,953 Construction and land development  83,213   75,767   74,789   70,477 C&I/Agricultural operating:        Commercial and industrial  114,379   105,907   101,700   109,202 Agricultural operating  29,032   33,375   30,085   31,876 Residential mortgage:        Residential mortgage  117,586   122,025   125,198   125,818 Purchased HELOC loans  1,551   1,739   1,979   2,368 Consumer installment:        Originated indirect paper  1,902   2,224   2,567   2,959 Other consumer  4,633   3,997   4,155   4,275 Gross loans $1,361,008  $1,342,966  $1,325,691  $1,348,547 Unearned net deferred fees and costs and loans in process  (2,638)  (2,528)  (2,563)  (2,629)Unamortized discount on acquired loans  (118)  (113)  (118)  (298)Total loans receivable $1,358,252  $1,340,325  $1,323,010  $1,345,620 


Nonperforming Assets

Loan balances at amortized cost
(in thousands, except ratios)

  March 31, 2026 December 31, 2025 September 30, 2025 June 30, 2025Nonperforming Assets:        Nonaccrual loans        Commercial real estate $5,899  $4,652  $4,592  $5,013 Agricultural real estate  461   464   220   5,447 Multi-family real estate  8,970   8,970   8,970   — Construction and land development  —   —   —   — Commercial and industrial (“C&I”)  1,517   1,282   1,312   600 Agricultural operating  —   —   —   — Residential mortgage  339   485   520   549 Consumer installment  117   —   —   — Total nonaccrual loans $17,303  $15,853  $15,614  $11,609 Accruing loans past due 90 days or more  39   1   136   521 Total nonperforming loans (“NPLs”) at amortized cost  17,342   15,854   15,750   12,130 Foreclosed and repossessed assets, net  857   857   911   895 Total nonperforming assets (“NPAs”) $18,199  $16,711  $16,661  $13,025 Loans, end of period $1,358,252  $1,340,325  $1,323,010  $1,345,620 Total assets, end of period $1,822,974  $1,781,755  $1,726,987  $1,735,164 Ratios:        NPLs to total loans  1.28%  1.18%  1.19%  0.90%NPAs to total assets  1.00%  0.94%  0.96%  0.75%


Average Balances, Interest Yields and Rates
(in thousands, except yields and rates)

  Three Months Ended
March 31, 2026 Three Months Ended
December 31, 2025 Three Months Ended
March 31, 2025  Average
Balance
 Interest
Income/
Expense
 Average
Yield/
Rate Average
Balance
 Interest
Income/
Expense
 Average
Yield/
Rate Average
Balance
 Interest
Income/
Expense
 Average
Yield/
RateAverage interest earning assets:                        Cash and cash equivalents $105,651  $961  3.69% $84,678  $842  3.94% $47,835  $524  4.44%Loans receivable  1,328,448   18,769  5.73%  1,329,456   19,034  5.68%  1,363,352   18,602  5.53%Investment securities  214,412   1,630  3.08%  218,205   1,739  3.16%  228,514   1,808  3.21%Other investments  12,503   156  5.06%  12,390   156  5.00%  12,498   169  5.48%Total interest earning assets $1,661,014  $21,516  5.25% $1,644,729  $21,771  5.25% $1,652,199  $21,103  5.18%Average interest-bearing liabilities:                        Savings accounts $152,304  $309  0.82% $152,852  $287  0.74% $167,001  $407  0.99%Demand deposits  376,998   1,768  1.90%  360,867   1,797  1.98%  382,355   2,033  2.16%Money market accounts  393,958   2,508  2.58%  372,984   2,514  2.67%  365,528   2,535  2.81%CD’s  344,493   3,206  3.77%  346,975   3,400  3.89%  343,751   3,622  4.27%Total deposits $1,267,753  $7,791  2.49% $1,233,678  $7,998  2.57% $1,258,635  $8,597  2.77%FHLB advances and other borrowings  51,824   715  5.60%  50,941   708  5.51%  64,635   912  5.72%Total interest-bearing liabilities $1,319,577  $8,506  2.61% $1,284,619  $8,706  2.69% $1,323,270  $9,509  2.91%Net interest income    $13,010       $13,065       $11,594   Interest rate spread       2.64%       2.56%       2.27%Net interest margin       3.18%       3.15%       2.85%Average interest earning assets to average interest-bearing liabilities       1.26        1.28        1.25 


Wholesale Deposits

(in thousands)

  Quarter Ended
  March 31, 2026
 December 31, 2025
 September 30, 2025
 June 30, 2025
 March 31, 2025
Brokered certificate accounts $—  $—  $—  $—  $5,489 Brokered money market accounts  5,495   5,168   5,131   5,092   5,053 Third party originated reciprocal deposits  20,806   19,440   20,846   19,316   16,451 Total wholesale deposits $26,301  $24,608  $25,977  $24,408  $26,993 


Key Financial Metric Ratios:

  Three Months Ended  March 31, 2026 December 31, 2025 March 31, 2025Ratios based on net income:      Return on average assets (annualized) 0.85% 0.97% 0.74%Return on average equity (annualized) 8.04% 9.05% 7.26%Return on average tangible common equity 1 (annualized) 9.90% 11.16% 9.28%Efficiency ratio 66% 68% 73%Net interest margin with loan purchase accretion 3.18% 3.15% 2.85%Net interest margin without loan purchase accretion 3.18% 3.15% 2.83%


Reconciliation of Return on Average Assets
(in thousands, except ratios)

  Three Months Ended  March 31, 2026 December 31, 2025 March 31, 2025     GAAP earnings after income taxes $3,755  $4,271  $3,197 Average assets $1,786,218  $1,751,360  $1,763,191 Return on average assets (annualized)  0.85%  0.97%  0.74%


Reconciliation of Return on Average Equity
(in thousands, except ratios)

  Three Months Ended  March 31, 2026 December 31, 2025 March 31, 2025GAAP earnings after income taxes $3,755  $4,271  $3,197 Average equity $189,383  $187,270  $178,470 Return on average equity (annualized)  8.04%  9.05%  7.26%


Reconciliation of Return on Average Tangible Common Equity (non-GAAP)
(in thousands, except ratios)

  Three Months Ended  March 31, 2026 December 31, 2025 March 31, 2025Total stockholders’ equity $190,874  $187,939  $180,051 Less: Goodwill  (31,498)  (31,498)  (31,498)Less: Intangible assets  (282)  (395)  (800)Tangible common equity (non-GAAP) $159,094  $156,046  $147,753 Average tangible common equity (non-GAAP) $157,546  $155,320  $146,083 GAAP earnings after income taxes  3,755   4,271   3,197 Amortization of intangible assets, net of tax  92   99   144 Tangible net income $3,847  $4,370  $3,341 Return on average tangible common equity (annualized)  9.90%  11.16%  9.28%


Reconciliation of Efficiency Ratio
(in thousands, except ratios)

  Three Months Ended  March 31, 2026 December 31, 2025 March 31, 2025Non-interest expense (GAAP) $10,727  $10,672  $10,463 Less amortization of intangibles  (113)  (113)  (179)Efficiency ratio numerator (GAAP) $10,614  $10,559  $10,284        Non-interest income $3,099  $2,692  $2,593 Add back net losses on debt and equity securities  (59)  —   — Subtract net gains on debt and equity securities  —   191   10 Net interest income  13,010   13,065   11,594 Efficiency ratio denominator (GAAP) $16,168  $15,566  $14,177 Efficiency ratio (GAAP)  66%  68%  73%


Pre-Provision Net Revenue (PPNR)

(in thousands, except yields and rates)

  March 31, 2026
 December 31, 2025
 September 30, 2025
 June 30, 2025
 March 31, 2025Pre-tax income $4,632  $4,885  $4,535  $4,047  $3,974 Add back provision for credit losses  750   200   650   1,350   — Subtract provision reversal for credit losses  —   —   —   —   (250)Pre-provision net revenue $5,382  $5,085  $5,185  $5,397  $3,724 


Reconciliation of Tangible Book Value Per Share (non-GAAP)
(in thousands, except per share data)

Tangible book value per share at end of period March 31, 2026 December 31, 2025 September 30, 2025 June 30, 2025 March 31, 2025Total stockholders’ equity $190,874  $187,939  $186,815  $183,462  $180,051 Less: Goodwill  (31,498)  (31,498)  (31,498)  (31,498)  (31,498)Less: Intangible assets  (282)  (395)  (508)  (621)  (800)Tangible common equity (non-GAAP) $159,094  $156,046  $154,809  $151,343  $147,753 Ending common shares outstanding  9,628,612   9,617,245   9,856,745   9,991,997   9,989,536 Book value per share $19.82  $19.54  $18.95  $18.36  $18.02 Tangible book value per share (non-GAAP) $16.52  $16.23  $15.71  $15.15  $14.79 


Reconciliation of Tangible Common Equity as a Percent of Tangible Assets (non-GAAP)
(in thousands, except ratios)

Tangible common equity as a percent of tangible assets at end of period March 31, 2026 December 31, 2025 September 30, 2025 June 30, 2025 March 31, 2025Total stockholders’ equity $190,874  $187,939  $186,815  $183,462  $180,051 Less: Goodwill  (31,498)  (31,498)  (31,498)  (31,498)  (31,498)Less: Intangible assets  (282)  (395)  (508)  (621)  (800)Tangible common equity (non-GAAP) $159,094  $156,046  $154,809  $151,343  $147,753 Total assets $1,822,974  $1,781,755  $1,726,987  $1,735,164  $1,779,963 Less: Goodwill  (31,498)  (31,498)  (31,498)  (31,498)  (31,498)Less: Intangible assets  (282)  (395)  (508)  (621)  (800)Tangible assets (non-GAAP) $1,791,194  $1,749,862  $1,694,981  $1,703,045  $1,747,665 Total stockholders’ equity to total assets ratio  10.47%  10.55%  10.82%  10.57%  10.12%Tangible common equity as a percent of tangible assets (non-GAAP)  8.88%  8.92%  9.13%  8.89%  8.45%


1
Tangible book value, tangible book value per share, tangible common equity as a percent of tangible assets and return on tangible common equity are non-GAAP measures that management believes enhance investors’ ability to understand the Company’s financial position. For a detailed reconciliation of GAAP to non-GAAP results, see the accompanying financial tables “Reconciliation of tangible book value per share (non-GAAP)”, “Reconciliation of tangible common equity as a percent of tangible assets (non-GAAP)”, and “Reconciliation of return on average tangible common equity (non-GAAP)”.


Risks

  • Increased provision for credit losses and rising nonperforming assets could pressure future earnings and asset quality, impacting the banking sector.
  • Exposure to government-guaranteed loans with partial guarantees and specific reserves may affect loss potential.
  • Economic conditions, regulatory changes, and competitive pressures in regional banking pose uncertainties for growth and profitability.

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