Press Releases April 27, 2026 07:05 AM

HBT Financial, Inc. Announces First Quarter 2026 Financial Results

HBT Financial reports solid Q1 2026 earnings, completes CNB Bank merger, and improves net interest margin

By Ajmal Hussain HBT
HBT Financial, Inc. Announces First Quarter 2026 Financial Results
HBT

HBT Financial, Inc. announced first quarter 2026 results with net income of $11.2 million ($0.34 per diluted share) and adjusted net income of $22.6 million ($0.68 per diluted share). The company completed its merger with CNB Bank Shares, Inc. on March 1, 2026, successfully integrating systems. Asset quality remained strong with low nonperforming asset ratios. Net interest margin improved to 4.20%, driven by higher asset repricing and strategic portfolio management. Deposits and loans increased significantly due to the CNB acquisition, expanding the company's regional footprint and market density.

Key Points

  • Completed acquisition of CNB Bank, adding $1.8 billion in assets and expanding presence in central Illinois, Chicago, and St. Louis MSAs.
  • Adjusted net income increased to $22.6 million, reflecting strong operational performance despite acquisition expenses.
  • Net interest margin improved to 4.20%, benefiting from higher asset yields and efficient funding cost management.
  • Sectors impacted include regional banking, commercial and residential real estate financing, wealth management, and financial services in the Midwestern US market.

First Quarter Highlights

  • Net income of $11.2 million, or $0.34 per diluted share; return on average assets (“ROAA”) of 0.80%; return on average stockholders' equity (“ROAE”) of 6.77%; and return on average tangible common equity (“ROATCE”)(1) of 7.87%
  • Adjusted net income(1) of $22.6 million, or $0.68 per diluted share; adjusted ROAA(1) of 1.60%; adjusted ROAE(1) of 13.67%; and adjusted ROATCE(1) of 15.89%
  • Completed merger with CNB Bank Shares, Inc. (“CNB”) on March 1, 2026 and core system conversion successfully completed in March 2026
  • Asset quality remained strong with nonperforming assets to total assets of 0.21% and net charge-offs to average loans of 0.08%, on an annualized basis
  • Net interest margin increased 8 basis points to 4.20% and net interest margin (tax-equivalent basis)(1) increased 9 basis points to 4.25%

BLOOMINGTON, Ill., April 27, 2026 (GLOBE NEWSWIRE) -- HBT Financial, Inc. (NASDAQ: HBT) (the “Company”, “HBT Financial” or “HBT”), the holding company for Heartland Bank and Trust Company, today reported net income of $11.2 million, or $0.34 diluted earnings per share, for the first quarter of 2026. This compares to net income of $18.9 million, or $0.60 diluted earnings per share, for the fourth quarter of 2025, and net income of $19.1 million, or $0.60 diluted earnings per share, for the first quarter of 2025.

J. Lance Carter, President and Chief Executive Officer of HBT Financial, said, “We are off to a great start in 2026 with the closing of our acquisition of CNB and its wholly-owned subsidiary, CNB Bank & Trust, N.A. (“CNB Bank”), on March 1. We also successfully completed our systems conversions in March and have been busy welcoming our new customers and colleagues. We are excited for the opportunities that lie ahead.

“Results for the first quarter were strong and consistent with adjusted net income(1) of $22.6 million, or $0.68 per diluted share. Adjusted ROAA(1) was 1.60% and adjusted ROATCE(1) was 15.89% as we continue to report strong returns. Our net interest margin on a tax equivalent basis(1) increased by 9 basis points to 4.25% when compared to the fourth quarter of 2025. The increase was primarily driven by continued higher asset repricing for maturing fixed rate loans and securities. Our tangible book value per share(1) decreased by 1.1% for the quarter to $17.01 due to the CNB acquisition, elevated share repurchase activity, and a decrease in accumulated other comprehensive income (“AOCI”) due to higher market interest rates; however, our tangible book value per share(1) has nonetheless increased by 10.2% since the first quarter of 2025.

“Our balance sheet remains strong with good liquidity, solid capital ratios, and no significant credit issues. That gives us confidence that we are prepared for a variety of different economic environments. Our capital levels and operational structure support continued organic growth and attractive acquisition opportunities should the right opportunity arise.”
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(1)     See “Reconciliation of Non-GAAP Financial Measures” below for reconciliation of non-GAAP financial measures to their most closely comparable GAAP financial measures.

Adjusted Net Income

In addition to reporting GAAP results, the Company believes non-GAAP measures such as adjusted net income and adjusted earnings per share, which adjust for acquisition expenses, branch closure expenses, net earnings (losses) on closed or sold operations, losses on extinguishment of debt, gains (losses) on closed branch premises, realized gains (losses) on sales of securities, mortgage servicing rights (“MSR”) fair value adjustments, and the tax effect of these pre-tax adjustments, provide investors with additional insight into its operational performance. The Company reported adjusted net income of $22.6 million, or $0.68 adjusted diluted earnings per share, for the first quarter of 2026. This compares to adjusted net income of $20.1 million, or $0.64 adjusted diluted earnings per share, for the fourth quarter of 2025, and adjusted net income of $19.3 million, or $0.61 adjusted diluted earnings per share, for the first quarter of 2025. See “Reconciliation of Non-GAAP Financial Measures” tables below for reconciliation of non-GAAP financial measures to their most closely comparable GAAP financial measures.

Acquisition of CNB Bank Shares, Inc.

On March 1, 2026, HBT Financial completed its previously announced acquisition of CNB and CNB Bank. The combined company will have increased density in the central Illinois, the Chicago MSA, and the St. Louis MSA markets. After considering business combination accounting adjustments, CNB added total assets of $1.8 billion, total loans held for investment of $1.3 billion, and total deposits of $1.5 billion.

Cash consideration of $33.8 million and stock consideration of 5.5 million shares of HBT Financial common stock resulted in aggregate consideration of $182.1 million, based upon the closing price of HBT Financial common stock of $26.96 on February 27, 2026. Goodwill of $23.7 million was recorded in the acquisition.

Acquisition-related expenses consisted of the following during the first quarter of 2026 and fourth quarter of 2025:

 Three Months Ended(dollars in thousands)March 31,
2026 December 31,
2025    Salaries$4,003 $43Occupancy of bank premises 105  —Furniture and equipment 63  —Data processing 8,668  370Marketing and customer relations 69  —Loan collection and servicing 320  —Professional fees and other noninterest expense 2,438  586Total acquisition-related expenses$15,666 $999      

Net Interest Income and Net Interest Margin

Net interest income for the first quarter of 2026 was $56.4 million, an increase of 11.6% from $50.5 million for the fourth quarter of 2025. The increase was primarily attributable to higher average interest-earning asset balances following the CNB merger. A $0.5 million increase in loan fees and a $0.1 million increase in nonaccrual interest recoveries further contributed to the overall increase. Additionally, acquired loan discount accretion was $1.0 million during the first quarter of 2026 and $0.9 million during the fourth quarter of 2025.

Relative to the first quarter of 2025, net interest income increased 15.8% from $48.7 million. The increase was primarily attributable to higher average interest-earning asset balances following the CNB merger, improved yields on debt securities, and lower funding costs. Partially offsetting these improvements were a decrease in loan yields and a $0.4 million decrease in nonaccrual interest recoveries. Additionally, acquired loan discount accretion was $1.1 million during the first quarter of 2025.

Net interest margin for the first quarter of 2026 was 4.20%, compared to 4.12% for the fourth quarter of 2025, while net interest margin (tax-equivalent basis)(1) for the first quarter of 2026 was 4.25%, compared to 4.16% for the fourth quarter of 2025. These increases were primarily attributable to higher asset yields and the sale of the vast majority of the CNB securities portfolio, with the proceeds used to pay off higher cost sources of funding. Improvements in loan yields, which increased 6 basis points to 6.28%, and debt securities yields, which increased 20 basis points to 3.01%, were partially offset by higher funding costs, which increased 2 basis points to 1.25%.

Relative to the first quarter of 2025, net interest margin increased 8 basis points from 4.12% and net interest margin (tax-equivalent basis)(1) increased 9 basis points from 4.16%. These increases were primarily attributable to improved yields on debt securities and lower funding costs, which were partially offset by a decrease in loan yields.
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(1)     See “Reconciliation of Non-GAAP Financial Measures” below for reconciliation of non-GAAP financial measures to their most closely comparable GAAP financial measures.

Noninterest Income

Noninterest income for the first quarter of 2026 was $10.9 million, an increase from $9.9 million for the fourth quarter of 2025. A $0.4 million increase in wealth management fees, primarily driven by an increase in assets under management following the CNB merger, and the absence of $0.2 million in gains (losses) on foreclosed assets contributed to this improvement. Partially offsetting these improvements was a $0.2 million impairment on closed branch premises recognized during the first quarter of 2026. Additionally, a $0.2 million positive MSR fair value adjustment included in the first quarter of 2026 results compared to a $0.3 million negative MSR fair value adjustment included in the fourth quarter of 2025 results.

Relative to the first quarter of 2025, noninterest income increased 17.6% from $9.3 million. The increase was primarily attributable to a $0.9 million increase in wealth management fees, primarily driven by higher values of assets under management and the additional assets under management following the CNB merger, as well as changes in the MSR fair value adjustment, with a $0.2 million positive MSR fair value adjustment included in the first quarter of 2026 results compared to a $0.3 million negative MSR fair value adjustment included in the first quarter of 2025 results.

Noninterest Expense

Noninterest expense for the first quarter of 2026 was $52.4 million, a 58.6% increase from the fourth quarter of 2025. The increase was primarily attributable to $15.7 million of nonrecurring acquisition-related expenses included in the first quarter 2026 results. Excluding acquisition-related expenses, the $4.7 million increase in noninterest expense was primarily attributable to higher base costs following the CNB merger, including a $3.2 million increase in employee salaries and benefits expense, which were also impacted by annual merit increases and higher medical benefits costs, and a $0.9 million increase in other noninterest expense.

Relative to the first quarter of 2025, noninterest expense increased 64.2% from $31.9 million. Excluding acquisition-related expenses, the $4.8 million increase in noninterest expense was primarily attributable to higher base costs following the CNB merger, including a $2.6 million increase in employee salaries and benefits expense, which was also a result of merit increases and higher medical benefits costs, a $1.1 million increase in other noninterest expense, and a $0.4 million increase in data processing expense.

Loan Portfolio

Total loans outstanding, before allowance for credit losses, were $4.69 billion at March 31, 2026, compared with $3.46 billion at December 31, 2025, and $3.46 billion at March 31, 2025. The $1.23 billion increase from December 31, 2025 included $1.30 billion of loans held for investment acquired in the CNB merger. Excluding this impact, the $65.6 million decrease from December 31, 2025 was primarily attributable to several larger pay offs due to refinancings across the multi-family, commercial real estate – non-owner occupied, and the municipal, consumer, and other segments, as well as an $8.0 million reduction on two lines of credit that funded shortly before and paid off after December 31, 2025. These headwinds were partially offset by $26.3 million in seasonal draws on grain elevator lines, as well as new originations within the construction and land development and commercial and industrial segments.

Deposits

Total deposits were $5.80 billion at March 31, 2026, compared with $4.36 billion at December 31, 2025, and $4.38 billion at March 31, 2025. The $1.44 billion increase from December 31, 2025 included $1.52 billion of deposits assumed in the CNB merger. Excluding the impact of the CNB merger, the $72.7 million decrease from December 31, 2025 was primarily attributable to an $88.9 million decrease in wealth management customer money market deposits, of which $85.0 million was moved off-balance sheet during the first quarter due to strong levels of on-balance sheet liquidity.

Asset Quality

Nonperforming assets totaled $14.4 million, or 0.21% of total assets, at March 31, 2026, compared with $8.7 million, or 0.17% of total assets, at December 31, 2025, and $5.6 million, or 0.11% of total assets, at March 31, 2025. The $5.7 million increase in nonperforming assets from December 31, 2025 was primarily attributable to the CNB merger, which added $6.1 million in nonperforming assets, primarily in the construction and land development segment. Additionally, of the $13.2 million of nonperforming loans held as of March 31, 2026, $2.3 million were either wholly or partially guaranteed by the U.S. government.

The Company recorded a negative provision for credit losses of $0.2 million for the first quarter of 2026. The negative provision for credit losses primarily reflects a $0.3 million decrease in specific reserves, partially offset by changes within the loan portfolio.

The Company had net charge-offs of $0.8 million, or 0.08% of average loans on an annualized basis, for the first quarter of 2026, compared to net charge-offs of $0.8 million, or 0.10% of average loans on an annualized basis, for the fourth quarter of 2025, and net charge-offs of $0.4 million, or 0.05% of average loans on an annualized basis, for the first quarter of 2025.

The Company’s allowance for credit losses was 1.29% of total loans and 457% of nonperforming loans at March 31, 2026, compared with 1.21% of total loans and 552% of nonperforming loans at December 31, 2025. In addition, the allowance for credit losses on unfunded lending-related commitments totaled $5.9 million as of March 31, 2026, compared with $4.1 million as of December 31, 2025.

Capital

As of March 31, 2026, the Company exceeded all regulatory capital requirements under Basel III as summarized in the following table:

  March 31, 2026 For Capital
Adequacy Purposes
With Capital
Conservation Buffer     Total capital to risk-weighted assets 15.99% 10.50%Tier 1 capital to risk-weighted assets 13.38  8.50 Common equity tier 1 capital ratio 12.42  7.00 Tier 1 leverage ratio 12.63  4.00        

The ratio of tangible common equity to tangible assets(1) decreased to 9.31% as of March 31, 2026, from 10.82% as of December 31, 2025, and tangible book value per share(1) decreased by $0.19 to $17.01 as of March 31, 2026, when compared to December 31, 2025.

During the first quarter of 2026, the Company repurchased 602,855 shares of its common stock at a weighted average price of $25.84 under its stock repurchase program. The Company’s Board of Directors has authorized the repurchase of up to $30.0 million of HBT Financial common stock under its stock repurchase program, which is in effect until January 1, 2027. As of March 31, 2026, the Company had $14.4 million remaining under the stock repurchase program.
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(1)     See “Reconciliation of Non-GAAP Financial Measures” below for reconciliation of non-GAAP financial measures to their most closely comparable GAAP financial measures.

Subordinated Note Issuance

To further enhance the Company’s strong capital and liquidity positions, HBT Financial successfully completed a private placement of $85.0 million of 5.75% Fixed-to-Floating Rate Subordinated Notes due 2036 during the quarter. The subordinated notes qualify as Tier 2 regulatory capital.

About HBT Financial, Inc.

HBT Financial, Inc., headquartered in Bloomington, Illinois, is the holding company for Heartland Bank and Trust Company, and has banking roots that can be traced back to 1920. HBT Financial provides a comprehensive suite of financial products and services to consumers, businesses, and municipal entities throughout Illinois, eastern Iowa, and suburban St. Louis through 83 full-service branches. As of March 31, 2026, HBT Financial had total assets of $6.8 billion, total loans of $4.7 billion, and total deposits of $5.8 billion.

Non-GAAP Financial Measures

Some of the financial measures included in this press release are not measures of financial performance recognized in accordance with GAAP. These non-GAAP financial measures include adjusted net income, adjusted earnings per share, adjusted ROAA, pre-provision net revenue, pre-provision net revenue less charge-offs (recoveries), adjusted pre-provision net revenue, adjusted pre-provision net revenue less charge-offs (recoveries), net interest income (tax-equivalent basis), net interest margin (tax-equivalent basis), efficiency ratio (tax-equivalent basis), adjusted efficiency ratio (tax-equivalent basis), the ratio of tangible common equity to tangible assets, tangible book value per share, adjusted ROAE, ROATCE, and adjusted ROATCE. Our management uses these non-GAAP financial measures, together with the related GAAP financial measures, in its analysis of our performance and in making business decisions. Management believes that it is a standard practice in the banking industry to present these non-GAAP financial measures, and accordingly believes that providing these measures may be useful for peer comparison purposes. These disclosures should not be viewed as substitutes for the results determined to be in accordance with GAAP; nor are they necessarily comparable to non-GAAP financial measures that may be presented by other companies. See our reconciliation of non-GAAP financial measures to their most directly comparable GAAP financial measures in the “Reconciliation of Non-GAAP Financial Measures” tables.

Forward-Looking Statements

Readers should note that in addition to the historical information contained herein, this press release contains, and future oral and written statements of the Company and its management may contain, “forward-looking statements” within the meanings of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Forward-looking statements generally can be identified by the use of forward-looking terminology such as “will,” “propose,” “may,” “plan,” “seek,” “expect,” “intend,” “estimate,” “anticipate,” “believe,” “continue,” or “should,” or similar terminology and the negative forms of such words. 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, the occurrence of unanticipated events, or otherwise.

Factors that could cause actual results to differ materially from these forward-looking statements include, but are not limited to: (1) the strength of the local, state, national and international economies and financial markets (including effects of inflationary pressures, global energy market conditions, the threat or implementation of tariffs, immigration enforcement and changes in foreign policy); (2) policy changes in, and the interpretation and prioritization of, local, state and federal laws, regulations and governmental policies, including executive orders; (3) the economic impact of any future terrorist threats and attacks, widespread disease or pandemics, acts of war or other threats thereof (including the Russian invasion of Ukraine and the conflicts in the Middle East), or other adverse events that could cause economic deterioration or instability in credit markets, and the response of the local, state and national governments to any such adverse external events; (4) new and revised accounting policies and practices, as may be adopted by state and federal regulatory banking agencies, the Financial Accounting Standards Board or the Public Company Accounting Oversight Board; (5) the imposition of tariffs or other governmental policies impacting the value of products produced by the Company's commercial borrowers; (6) changes in interest rates and prepayment rates of the Company’s assets; (7) increased competition in the financial services sector, including from non-bank competitors such as credit unions, private credit firms, fintech companies, and digital asset service providers, and the inability to attract new customers; (8) technological changes implemented by us and other parties, including our third-party vendors, which may have unforeseen consequences to us and our customers, including the development and implementation of tools incorporating artificial intelligence; (9) unexpected results of acquisitions, which may include failure to realize the anticipated benefits of acquisitions and the possibility that transaction costs may be greater than anticipated, including the acquisition of CNB; (10) the loss of key executives and employees, talent shortages and employee turnover; (11) changes in consumer spending; (12) unexpected outcomes or costs of existing or new litigation or other legal proceedings and regulatory actions involving the Company; (13) the economic impact on the Company and its customers of climate change, natural disasters and of exceptional weather occurrences such as tornadoes, floods and blizzards; (14) fluctuations in the value of securities held in our securities portfolio, including as a result of changes in interest rates; (15) credit risks and risks from concentrations (by type of borrower, geographic area, collateral and industry) within our loan portfolio (including commercial real estate loans) and large loans to certain borrowers; (16) the overall health of the local and national real estate market; (17) the ability to maintain an adequate level of allowance for credit losses on loans; (18) the concentration of large deposits from certain clients who have balances above current FDIC insurance limits and who may withdraw deposits to diversify their exposure; (19) the ability to successfully manage liquidity risk, which may increase dependence on non-core funding sources such as brokered deposits, and may negatively impact the Company’s cost of funds; (20) the level of nonperforming assets on our balance sheet; (21) interruptions involving our information technology and communications systems or those of our third-party servicers; (22) the occurrence of fraudulent activity, breaches or failures of our third-party vendors’ information security controls or cybersecurity-related incidents, including as a result of sophisticated attacks using artificial intelligence and similar tools or as a result of insider fraud; (23) the effectiveness of the Company’s risk management framework; and (24) the ability of the Company to manage the risks associated with the foregoing as well as anticipated.

Readers should note that the forward-looking statements included in this press release are not a guarantee of future events, and that actual events may differ materially from those made in or suggested by the forward-looking statements. Additional information concerning the Company and its business, including additional factors that could materially affect the Company’s financial results, is included in the Company’s filings with the Securities and Exchange Commission.

CONTACT:
Peter Chapman
[email protected]
(309) 664-4556

HBT Financial, Inc.
Unaudited Consolidated Financial Summary
   As of or for the Three Months Ended(dollars in thousands, except per share data) March 31,
2026 December 31,
2025 March 31,
2025Interest and dividend income $71,839  $64,391  $63,138 Interest expense  15,452   13,848   14,430 Net interest income  56,387   50,543   48,708 Provision for credit losses  (156)  1,463   576 Net interest income after provision for credit losses  56,543   49,080   48,132 Noninterest income  10,944   9,895   9,306 Noninterest expense  52,437   33,061   31,935 Income before income tax expense  15,050   25,914   25,503 Income tax expense  3,850   6,976   6,428 Net income $11,200  $18,938  $19,075        Earnings per share - diluted $0.34  $0.60  $0.60        Adjusted net income (1) $22,610  $20,139  $19,253 Adjusted earnings per share - diluted (1)  0.68   0.64   0.61        Book value per share $20.54  $19.58  $17.86 Tangible book value per share (1)  17.01   17.20   15.43        Shares of common stock outstanding  36,381,078   31,431,924   31,631,431 Weighted average shares of common stock outstanding, including all dilutive potential shares  33,300,096   31,559,005   31,711,671        SUMMARY RATIOS      Net interest margin *  4.20%  4.12%  4.12%Net interest margin (tax-equivalent basis) * (1)(2)  4.25   4.16   4.16        Efficiency ratio  76.56%  53.64%  53.85%Efficiency ratio (tax-equivalent basis) (1)(2)  75.83   53.15   53.35        Loan to deposit ratio  80.76%  79.28%  78.95%       Return on average assets *  0.80%  1.47%  1.54%Return on average stockholders' equity *  6.77   12.34   13.95 Return on average tangible common equity * (1)  7.87   14.08   16.20        Adjusted return on average assets * (1)  1.60%  1.57%  1.55%Adjusted return on average stockholders' equity * (1)  13.67   13.12   14.08 Adjusted return on average tangible common equity * (1)  15.89   14.97   16.36        CAPITAL      Total capital to risk-weighted assets  15.99%  16.82%  16.85%Tier 1 capital to risk-weighted assets  13.38   15.72   14.77 Common equity tier 1 capital ratio  12.42   14.42   13.48 Tier 1 leverage ratio  12.63   12.26   11.64 Total stockholders' equity to total assets  11.03   12.14   11.10 Tangible common equity to tangible assets (1)  9.31   10.82   9.73        ASSET QUALITY      Net charge-offs (recoveries) to average loans *  0.08%  0.10%  0.05%Allowance for credit losses to loans, before allowance for credit losses  1.29   1.21   1.22 Nonperforming loans to loans, before allowance for credit losses  0.28   0.22   0.15 Nonperforming assets to total assets  0.21   0.17   0.11 

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* Annualized measure.
(1)     See “Reconciliation of Non-GAAP Financial Measures” below for reconciliation of non-GAAP financial measures to their most closely comparable GAAP financial measures.
(2)     On a tax-equivalent basis assuming a federal income tax rate of 21% and a state tax rate of 9.5%.

HBT Financial, Inc.
Unaudited Consolidated Financial Summary
Consolidated Statements of Income
  Three Months Ended(dollars in thousands, except per share data)March 31,
2026 December 31,
2025 March 31,
2025INTEREST AND DIVIDEND INCOME     Loans, including fees:     Taxable$58,881  $52,600  $53,369 Federally tax exempt 1,317   1,250   1,168 Debt securities:     Taxable 9,544   8,385   6,936 Federally tax exempt 658   454   469 Interest-bearing deposits in bank 1,276   1,543   1,065 Other interest and dividend income 163   159   131 Total interest and dividend income 71,839   64,391   63,138 INTEREST EXPENSE     Deposits 14,109   12,920   12,939 Securities sold under agreements to repurchase 16   —   22 Borrowings 209   33   109 Subordinated notes 278   —   470 Junior subordinated debentures issued to capital trusts 840   895   890 Total interest expense 15,452   13,848   14,430 Net interest income 56,387   50,543   48,708 PROVISION FOR CREDIT LOSSES (156)  1,463   576 Net interest income after provision for credit losses 56,543   49,080   48,132 NONINTEREST INCOME     Card income 2,751   2,708   2,548 Wealth management fees 3,764   3,358   2,841 Service charges on deposit accounts 2,160   2,088   1,944 Mortgage servicing 983   1,062   990 Mortgage servicing rights fair value adjustment 197   (310)  (308)Gains on sale of mortgage loans 331   376   252 Realized gains (losses) on sales of securities —   (151)  — Unrealized gains (losses) on equity securities (112)  43   8 Gains (losses) on foreclosed assets 40   (171)  13 Gains (losses) on other assets (210)  3   54 Income on bank owned life insurance 188   171   164 Other noninterest income 852   718   800 Total noninterest income 10,944   9,895   9,306 NONINTEREST EXPENSE     Salaries 23,061   16,486   17,053 Employee benefits 3,920   3,359   3,285 Occupancy of bank premises 3,124   2,791   2,625 Furniture and equipment 608   523   445 Data processing 11,794   3,571   2,717 Marketing and customer relations 1,144   984   1,144 Amortization of intangible assets 887   643   695 FDIC insurance 588   560   562 Loan collection and servicing 696   339   383 Foreclosed assets 60   35   5 Other noninterest expense 6,555   3,770   3,021 Total noninterest expense 52,437   33,061   31,935 INCOME BEFORE INCOME TAX EXPENSE 15,050   25,914   25,503 INCOME TAX EXPENSE 3,850   6,976   6,428 NET INCOME$11,200  $18,938  $19,075       EARNINGS PER SHARE - BASIC$0.34  $0.60  $0.60 EARNINGS PER SHARE - DILUTED$0.34  $0.60  $0.60 WEIGHTED AVERAGE SHARES OF COMMON STOCK OUTSTANDING 33,180,009   31,434,409   31,584,989             


HBT Financial, Inc.Unaudited Consolidated Financial Summary
Consolidated Balance Sheets (dollars in thousands)March 31,
2026 December 31,
2025 March 31,
2025ASSETS     Cash and due from banks$37,371  $24,423  $25,005 Interest-bearing deposits with banks 250,282   97,846   186,586 Cash and cash equivalents 287,653   122,269   211,591       Interest-bearing time deposits with banks 245   —   — Debt securities available-for-sale, at fair value 1,025,992   813,101   706,135 Debt securities held-to-maturity 453,850   458,746   490,398 Equity securities with readily determinable fair value 3,355   3,322   3,323 Equity securities with no readily determinable fair value 6,395   2,612   2,629 Restricted stock, at cost 6,000   4,979   5,086 Loans held for sale 3,247   1,263   2,721       Loans, before allowance for credit losses 4,686,951   3,456,209   3,461,778 Allowance for credit losses (60,474)  (41,690)  (42,111)Loans, net of allowance for credit losses 4,626,477   3,414,519   3,419,667       Bank owned life insurance 37,677   24,660   24,153 Bank premises and equipment, net 90,973   73,642   67,272 Bank premises held for sale 337   —   190 Foreclosed assets 1,149   1,126   460 Goodwill 83,504   59,820   59,820 Intangible assets, net 44,313   15,117   17,148 Intangible assets held for sale 649   —   — Mortgage servicing rights, at fair value 20,090   16,944   18,519 Investments in unconsolidated subsidiaries 1,614   1,614   1,614 Accrued interest receivable 35,313   23,779   22,735 Other assets 44,891   33,877   38,731 Total assets$6,773,724  $5,071,390  $5,092,192       LIABILITIES AND STOCKHOLDERS' EQUITY     Liabilities     Deposits:     Noninterest-bearing$1,342,192  $1,049,043  $1,065,874 Interest-bearing 4,461,256   3,310,220   3,318,716 Total deposits 5,803,448   4,359,263   4,384,590 Securities sold under agreements to repurchase 5,046   —   2,698 Federal Home Loan Bank advances 12,332   12,301   7,209 Subordinated notes 84,003   —   39,573 Junior subordinated debentures issued to capital trusts 52,924   52,909   52,864 Other liabilities 68,566   31,419   40,201 Total liabilities 6,026,319   4,455,892   4,527,135       Stockholders' Equity     Common stock 385   329   329 Surplus 446,555   298,548   297,024 Retained earnings 371,093   367,163   329,169 Accumulated other comprehensive income (loss) (27,371)  (23,018)  (38,446)Treasury stock at cost (43,257)  (27,524)  (23,019)Total stockholders’ equity 747,405   615,498   565,057 Total liabilities and stockholders’ equity$6,773,724  $5,071,390  $5,092,192 SHARES OF COMMON STOCK OUTSTANDING 36,381,078   31,431,924   31,631,431             


HBT Financial, Inc.Unaudited Consolidated Financial Summary (dollars in thousands)March 31,
2026 December 31,
2025 March 31,
2025      LOANS     Commercial and industrial$528,301 $399,760 $441,261Commercial real estate - owner occupied 519,847  320,434  321,990Commercial real estate - non-owner occupied 1,099,784  937,094  891,022Construction and land development 425,335  280,254  376,046Multi-family 638,653  544,941  424,096One-to-four family residential 614,563  445,463  455,376Agricultural and farmland 596,294  275,251  292,240Municipal, consumer, and other 264,174  253,012  259,747Total loans$4,686,951 $3,456,209 $3,461,778         


(dollars in thousands)March 31,
2026 December 31,
2025 March 31,
2025      DEPOSITS     Noninterest-bearing deposits$1,342,192 $1,049,043 $1,065,874Interest-bearing deposits:     Interest-bearing demand 1,365,216  1,144,416  1,143,677Money market 929,671  839,097  812,146Savings 900,700  564,220  575,558Time 1,265,669  762,487  787,335Total interest-bearing deposits 4,461,256  3,310,220  3,318,716Total deposits$5,803,448 $4,359,263 $4,384,590         


HBT Financial, Inc.
Unaudited Consolidated Financial Summary
   Three Months Ended  March 31, 2026 December 31, 2025 March 31, 2025(dollars in thousands) Average Balance Interest Yield/Cost * Average Balance Interest Yield/Cost * Average Balance Interest Yield/Cost *                   ASSETS                  Loans $3,890,388  $60,198 6.28% $3,432,308  $53,850 6.22% $3,460,906  $54,537 6.39%Debt securities  1,375,875   10,202 3.01   1,249,183   8,839 2.81   1,204,424   7,405 2.49 Deposits with banks  163,761   1,276 3.16   177,348   1,543 3.45   120,014   1,065 3.60 Other  14,389   163 4.60   12,481   159 5.05   12,677   131 4.19 Total interest-earning assets  5,444,413  $71,839 5.35%  4,871,320  $64,391 5.24%  4,798,021  $63,138 5.34%Allowance for credit losses  (48,362)      (41,994)      (42,061)    Noninterest-earning assets  317,393       269,949       276,853     Total assets $5,713,444      $5,099,275      $5,032,813                        LIABILITIES AND STOCKHOLDERS' EQUITY                  Liabilities                  Interest-bearing deposits:                  Interest-bearing demand $1,223,982  $1,931 0.64% $1,129,642  $1,800 0.63% $1,120,608  $1,453 0.53%Money market  906,663   4,448 1.99   866,762   4,614 2.11   807,728   4,397 2.21 Savings  671,852   704 0.43   561,755   397 0.28   569,494   370 0.26 Time  940,019   7,026 3.03   765,792   6,109 3.16   784,099   6,719 3.48 Total interest-bearing deposits  3,742,516   14,109 1.53   3,323,951   12,920 1.54   3,281,929   12,939 1.60 Securities sold under agreements to repurchase  2,902   16 2.21   —   — —   8,754   22 1.02 Borrowings  28,886   209 2.94   7,819   33 1.68   12,890   109 3.41 Subordinated notes  19,781   278 5.70   —   — —   39,563   470 4.82 Junior subordinated debentures issued to capital trusts  52,916   840 6.44   52,902   895 6.70   52,856   890 6.83 Total interest-bearing liabilities  3,847,001  $15,452 1.63%  3,384,672  $13,848 1.62%  3,395,992  $14,430 1.72%Noninterest-bearing deposits  1,150,594       1,076,899       1,045,733     Noninterest-bearing liabilities  45,282       28,882       36,373     Total liabilities  5,042,877       4,490,453       4,478,098     Stockholders' Equity  670,567       608,822       554,715     Total liabilities and stockholders’ equity $5,713,444      $5,099,275      $5,032,813                        Net interest income/Net interest margin (1)   $56,387 4.20%   $50,543 4.12%   $48,708 4.12%Tax-equivalent adjustment (2)    649 0.05     558 0.04     545 0.04 Net interest income (tax-equivalent basis)/
Net interest margin (tax-equivalent basis) (2) (3)   $57,036 4.25%   $51,101 4.16%   $49,253 4.16%Net interest rate spread (4)     3.72%     3.62%     3.62%Net interest-earning assets (5) $1,597,412      $1,486,648      $1,402,029     Ratio of interest-earning assets to interest-bearing liabilities  1.42       1.44       1.41     Cost of total deposits     1.17%     1.16%     1.21%Cost of funds     1.25      1.23      1.32 

____________________________________
* Annualized measure.
(1)     Net interest margin represents net interest income divided by average total interest-earning assets.
(2)     On a tax-equivalent basis assuming a federal income tax rate of 21% and a state income tax rate of 9.5%.
(3)     See “Reconciliation of Non-GAAP Financial Measures” below for reconciliation of non-GAAP financial measures to their most closely comparable GAAP financial measures.
(4)     Net interest rate spread represents the difference between the yield on average interest-earning assets and the cost of average interest-bearing liabilities.
(5)     Net interest-earning assets represents total interest-earning assets less total interest-bearing liabilities.

HBT Financial, Inc.Unaudited Consolidated Financial Summary (dollars in thousands)March 31,
2026 December 31,
2025 March 31,
2025      NONPERFORMING ASSETS     Nonaccrual$13,229  $7,556  $5,102 Past due 90 days or more, still accruing —   —   4 Total nonperforming loans 13,229   7,556   5,106 Foreclosed assets 1,149   1,126   460 Total nonperforming assets$14,378  $8,682  $5,566       Nonperforming loans that are wholly or partially guaranteed by the U.S. Government$2,291  $2,170  $1,350       Allowance for credit losses$60,474  $41,690  $42,111 Loans, before allowance for credit losses 4,686,951   3,456,209   3,461,778       CREDIT QUALITY RATIOS     Allowance for credit losses to loans, before allowance for credit losses 1.29%  1.21%  1.22%Allowance for credit losses to nonaccrual loans 457.13   551.75   825.38 Allowance for credit losses to nonperforming loans 457.13   551.75   824.74 Nonaccrual loans to loans, before allowance for credit losses 0.28   0.22   0.15 Nonperforming loans to loans, before allowance for credit losses 0.28   0.22   0.15 Nonperforming assets to total assets 0.21   0.17   0.11 Nonperforming assets to loans, before allowance for credit losses, and foreclosed assets 0.31   0.25   0.16             


 Three Months Ended(dollars in thousands)March 31,
2026 December 31,
2025 March 31,
2025      ALLOWANCE FOR CREDIT LOSSES     Beginning balance$41,690  $41,900  $42,044 Allowance established in acquisition 19,957   —   — Provision for credit losses (415)  638   496 Charge-offs (1,001)  (1,221)  (665)Recoveries 243   373   236 Ending balance$60,474  $41,690  $42,111       Net charge-offs$758  $848  $429 Average loans 3,890,388   3,432,308   3,460,906       Net charge-offs to average loans * 0.08%  0.10%  0.05%

____________________________________
* Annualized measure.

 Three Months Ended(dollars in thousands)March 31,
2026 December 31,
2025 March 31,
2025      PROVISION FOR CREDIT LOSSES     Loans$(415) $638 $496Unfunded lending-related commitments 259   825  80Total provision for credit losses$(156) $1,463 $576          


Reconciliation of Non-GAAP Financial Measures –
Adjusted Net Income and Adjusted Return on Average Assets
  Three Months Ended(dollars in thousands) March 31,
2026 December 31,
2025 March 31,
2025       Net income $11,200  $18,938  $19,075 Less: adjustments      Acquisition expenses  (15,666)  (999)  — Net earnings (losses) on closed or sold operations  4   —   — Gains (losses) on closed branch premises  (210)  —   59 Realized gains (losses) on sales of securities  —   (151)  — Mortgage servicing rights fair value adjustment  197   (310)  (308)Total adjustments  (15,675)  (1,460)  (249)Tax effect of adjustments (1)  4,265   259   71 Total adjustments after tax effect  (11,410)  (1,201)  (178)Adjusted net income $22,610  $20,139  $19,253        Average assets $5,713,444  $5,099,275  $5,032,813        Return on average assets *  0.80%  1.47%  1.54%Adjusted return on average assets *  1.60   1.57   1.55 

____________________________________
* Annualized measure.
(1)     Assumes a federal income tax rate of 21% and a state tax rate of 9.5%, and excludes non-deductible acquisition expenses.

Reconciliation of Non-GAAP Financial Measures –
Adjusted Earnings Per Share — Basic and Diluted
  Three Months Ended(dollars in thousands, except per share amounts) March 31,
2026 December 31,
2025 March 31,
2025       Numerator:      Net income $11,200 $18,938 $19,075       Adjusted net income $22,610 $20,139 $19,253       Denominator:      Weighted average common shares outstanding  33,180,009  31,434,409  31,584,989Dilutive effect of outstanding restricted stock units  120,087  124,596  126,682Weighted average common shares outstanding, including all dilutive potential shares  33,300,096  31,559,005  31,711,671       Earnings per share - basic $0.34 $0.60 $0.60Earnings per share - diluted $0.34 $0.60 $0.60       Adjusted earnings per share - basic $0.68 $0.64 $0.61Adjusted earnings per share - diluted $0.68 $0.64 $0.61          


Reconciliation of Non-GAAP Financial Measures –
Pre-Provision Net Revenue, Pre-Provision Net Revenue Less Net Charge-offs (Recoveries),
Adjusted Pre-Provision Net Revenue, and Adjusted Pre-Provision Net Revenue Less Net Charge-offs (Recoveries)
  Three Months Ended(dollars in thousands) March 31,
2026 December 31,
2025 March 31,
2025       Net interest income $56,387  $50,543  $48,708 Noninterest income  10,944   9,895   9,306 Noninterest expense  (52,437)  (33,061)  (31,935)Pre-provision net revenue  14,894   27,377   26,079 Less: adjustments      Acquisition expenses  (15,666)  (999)  — Net earnings (losses) on closed or sold operations  4   —   — Gains (losses) on closed branch premises  (210)  —   59 Realized gains (losses) on sales of securities  —   (151)  — Mortgage servicing rights fair value adjustment  197   (310)  (308)Total adjustments  (15,675)  (1,460)  (249)Adjusted pre-provision net revenue $30,569  $28,837  $26,328        Pre-provision net revenue $14,894  $27,377  $26,079 Less: net charge-offs  758   848   429 Pre-provision net revenue less net charge-offs $14,136  $26,529  $25,650        Adjusted pre-provision net revenue $30,569  $28,837  $26,328 Less: net charge-offs  758   848   429 Adjusted pre-provision net revenue less net charge-offs $29,811  $27,989  $25,899              


Reconciliation of Non-GAAP Financial Measures –
Net Interest Income (Tax-equivalent Basis) and Net Interest Margin (Tax-equivalent Basis)
  Three Months Ended(dollars in thousands) March 31,
2026 December 31,
2025 March 31,
2025       Net interest income (tax-equivalent basis)      Net interest income $56,387  $50,543  $48,708 Tax-equivalent adjustment (1)  649   558   545 Net interest income (tax-equivalent basis) (1) $57,036  $51,101  $49,253        Net interest margin (tax-equivalent basis)      Net interest margin *  4.20%  4.12%  4.12%Tax-equivalent adjustment * (1)  0.05   0.04   0.04 Net interest margin (tax-equivalent basis) * (1)  4.25%  4.16%  4.16%       Average interest-earning assets $5,444,413  $4,871,320  $4,798,021 

____________________________________
* Annualized measure.
(1)     On a tax-equivalent basis assuming a federal income tax rate of 21% and a state tax rate of 9.5%.

Reconciliation of Non-GAAP Financial Measures –
Efficiency Ratio (Tax-equivalent Basis) and Adjusted Efficiency Ratio (Tax-equivalent Basis)
  Three Months Ended(dollars in thousands) March 31,
2026 December 31,
2025 March 31,
2025       Total noninterest expense $52,437  $33,061  $31,935 Less: amortization of intangible assets  887   643   695 Noninterest expense excluding amortization of intangible assets  51,550   32,418   31,240 Less: adjustments to noninterest expense      Acquisition expenses  15,666   999   — Expenses from closed or sold operations  149   —   — Total adjustments to noninterest expense  15,815   999   — Adjusted noninterest expense $35,735  $31,419  $31,240        Net interest income $56,387  $50,543  $48,708 Total noninterest income  10,944   9,895   9,306 Operating revenue  67,331   60,438   58,014 Tax-equivalent adjustment (1)  649   558   545 Operating revenue (tax-equivalent basis) (1)  67,980   60,996   58,559 Less: adjustments to noninterest income      Revenue from closed or sold operations  153   —   — Gains (losses) on closed branch premises  (210)  —   59 Realized gains (losses) on sales of securities  —   (151)  — Mortgage servicing rights fair value adjustment  197   (310)  (308)Total adjustments to noninterest income  140   (461)  (249)Adjusted operating revenue (tax-equivalent basis) (1) $67,840  $61,457  $58,808        Efficiency ratio  76.56%  53.64%  53.85%Efficiency ratio (tax-equivalent basis) (1)  75.83   53.15   53.35 Adjusted efficiency ratio (tax-equivalent basis) (1)  52.68   51.12   53.12 

____________________________________
(1)     On a tax-equivalent basis assuming a federal income tax rate of 21% and a state tax rate of 9.5%.

Reconciliation of Non-GAAP Financial Measures –Ratio of Tangible Common Equity to Tangible Assets and Tangible Book Value Per Share(dollars in thousands, except per share data) March 31,
2026 December 31,
2025 March 31,
2025       Tangible Common Equity      Total stockholders' equity $747,405  $615,498  $565,057 Less: Goodwill  83,504   59,820   59,820 Less: Intangible assets  44,962   15,117   17,148 Tangible common equity $618,939  $540,561  $488,089        Tangible Assets      Total assets $6,773,724  $5,071,390  $5,092,192 Less: Goodwill  83,504   59,820   59,820 Less: Intangible assets  44,962   15,117   17,148 Tangible assets $6,645,258  $4,996,453  $5,015,224        Total stockholders' equity to total assets  11.03%  12.14%  11.10%Tangible common equity to tangible assets  9.31   10.82   9.73        Shares of common stock outstanding  36,381,078   31,431,924   31,631,431        Book value per share $20.54  $19.58  $17.86 Tangible book value per share  17.01   17.20   15.43              


Reconciliation of Non-GAAP Financial Measures –
Return on Average Tangible Common Equity,
Adjusted Return on Average Stockholders' Equity and Adjusted Return on Average Tangible Common Equity
  Three Months Ended(dollars in thousands) March 31,
2026 December 31,
2025 March 31,
2025       Average Tangible Common Equity      Total stockholders' equity $670,567  $608,822  $554,715 Less: Goodwill  67,977   59,820   59,820 Less: Intangible assets  25,382   15,419   17,480 Average tangible common equity $577,208  $533,583  $477,415        Net income $11,200  $18,938  $19,075 Adjusted net income  22,610   20,139   19,253        Return on average stockholders' equity *  6.77%  12.34%  13.95%Return on average tangible common equity *  7.87   14.08   16.20        Adjusted return on average stockholders' equity *  13.67%  13.12%  14.08%Adjusted return on average tangible common equity *  15.89   14.97   16.36 

____________________________________
* Annualized measure.


Risks

  • Integration risks relating to the CNB acquisition, including realizing anticipated benefits and managing nonrecurring acquisition expenses.
  • Exposure to credit risk in construction and land development loans, as nonperforming assets from the CNB merger increased in this segment.
  • Economic and regulatory uncertainties including interest rate fluctuations, competition, and potential impact from market disruptions affecting loan performance and deposit stability.

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