Press Releases April 23, 2026 05:14 PM

Meridian Corporation Reports First Quarter 2026 Results and Announces a Quarterly Dividend of $0.14 per Common Share

Meridian Corporation Reports Q1 2026 Earnings with Improved Net Interest Margin and Announces Quarterly Dividend

By Nina Shah MRBK
Meridian Corporation Reports First Quarter 2026 Results and Announces a Quarterly Dividend of $0.14 per Common Share
MRBK

Meridian Corporation reported net income of $4.7 million for Q1 2026, a 34% decrease from Q4 2025 but more than doubling compared to Q1 2025. The company improved its net interest margin to 3.82%, reflecting deposit repricing and deposit base repositioning. Quarterly dividend of $0.14 per share declared. Credit costs remain elevated due to charge-offs in SBA and leasing portfolios stemming from loans originated during low-rate years 2020-2021. The bank showed asset and capital growth, with cautious optimism on future credit normalization and commercial loan growth.

Key Points

  • Net income for Q1 2026 was $4.7 million, down 34% from prior quarter but up significantly YoY.
  • Net interest margin improved to 3.82% due to deposit repricing and deposit base changes.
  • Credit costs elevated due to charge-offs primarily in SBA and leasing loan portfolios from low interest rate originations in 2020-2021; remediation efforts ongoing.

MALVERN, Pa., April 23, 2026 (GLOBE NEWSWIRE) -- Meridian Corporation (Nasdaq: MRBK) today reported:

 Three Months Ended(Dollars in thousands, except per share data)(Unaudited)March 31,
2026 December 31,
2025 March 31,
2025Income:     Net income$4,714 $7,186 $2,399Diluted earnings per common share 0.39  0.61  0.21Pre-provision net revenue (PPNR)(1) 10,081  12,584  8,357(1) See Non-GAAP reconciliation in the Appendix           
  • Net income for the quarter ended March 31, 2026 was $4.7 million, or $0.39 per diluted share, down $2.5 million, or 34%, from prior quarter.

  • Pre-provision net revenue1 for the quarter was $10.1 million, an improvement of $1.7 million, or 21%, from Q1'2025.

  • Net interest margin improved to 3.82% for the first quarter of 2026 compared to the prior quarter, while the loan yield declined to 7.03%, and cost of funds declined to 3.04% over the same period.

  • Return on average assets and return on average equity for the first quarter of 2026 were 0.74% and 9.44%, respectively.

  • Total assets at March 31, 2026 were $2.6 billion, compared to $2.6 billion at December 31, 2025 and $2.5 billion at March 31, 2025.

  • Commercial loans, excluding leases, increased $17.9 million, or 1% from prior quarter.

  • On April 23, 2026, the Board of Directors declared a quarterly cash dividend of $0.14 per common share, payable May 11, 2026 to shareholders of record as of May 4, 2026.

Christopher J. Annas, Chairman and CEO commented:

“Meridian’s first quarter 2026 earnings totaled $4.7 million, nearly doubling from Q1'2025, resulting from continued improvement in the net interest margin to 3.82% for the first quarter 2026 from 3.46% in Q1'2025. The margin improvement is coming from deposit repricing and some repositioning in the deposit base. SBA loan sale income was down significantly after a management change, but we expect a rebound towards year end. Mortgage banking income (loss) was similar to Q1'2025 with seasonality, and if housing inventory continues to improve we’ll achieve increased originations this year. Pre‑provision net revenue increased nearly 20% year over year, underscoring the durability of our underlying operating performance.

Credit costs remained elevated during the quarter, driven largely by charge‑offs in our SBA and leasing portfolios that trace back to loans originated during the low‑rate environment of 2020 and 2021. We are actively working these credits through restructurings, liquidations, and recoveries, and more than half of our non‑performing SBA balances carry government guarantees. While the remediation process is neither fast nor linear, we have a focused approach to addressing these exposures.

Commercial loan growth was slower during the quarter, as our C&I group experienced some big payoffs, but we remain confident in achieving another year of double digit growth. Our capital position strengthened further, tangible book value increased, and our balance sheet remains well positioned to absorb credit normalization while continuing to invest in disciplined growth and return capital to shareholders.”

Select Condensed Financial Information

 As of or for the three months ended (Unaudited) March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025 (Dollars in thousands, except per share data)Income:         Net income$4,714  $7,186  $6,659  $5,592  $2,399 Basic earnings per common share 0.40   0.62   0.59   0.50   0.21 Diluted earnings per common share 0.39   0.61   0.58   0.49   0.21 Net interest income 23,202   23,627   23,116   21,159   19,776           Balance Sheet:         Total assets$2,579,289  $2,561,995  $2,541,130  $2,510,938  $2,528,888 Loans, net of fees and costs 2,185,442   2,170,600   2,162,845   2,108,250   2,071,675 Total deposits 2,169,960   2,158,128   2,131,116   2,110,374   2,128,742 Non-interest bearing deposits 243,458   245,377   239,614   237,042   323,485 Stockholders' equity 202,933   199,716   188,029   178,020   173,568           Balance Sheet Average Balances:         Total assets$2,574,298  $2,588,357  $2,534,565  $2,491,625  $2,420,571 Total interest earning assets 2,472,702   2,495,922   2,443,261   2,404,952   2,330,224 Loans, net of fees and costs 2,175,981   2,200,626   2,146,651   2,113,411   2,039,676 Total deposits 2,171,837   2,173,242   2,143,821   2,095,028   2,036,208 Non-interest bearing deposits 250,203   256,554   253,374   249,745   244,161 Stockholders' equity 202,607   192,799   183,242   176,945   174,734           Performance Ratios (Annualized):         Return on average assets 0.74%  1.10%  1.04%  0.90%  0.40%Return on average equity 9.44%  14.79%  14.42%  12.68%  5.57%


Income Statement -
First Quarter 2026 Compared to Fourth Quarter 2025
First quarter net income decreased $2.5 million, or 34.4%, to $4.7 million due largely to a decrease in non-interest income of $3.6 million, a decrease in net interest income of $425 thousand, and an increase of $712 thousand in the provision for credit losses, while non-interest expense decreased $1.5 million over the prior quarter. Income tax expense decreased $743 thousand over the prior quarter. Detailed explanations of the major categories of income and expense follow below.

Net Interest income
The rate/volume analysis table below analyzes dollar changes in the components of interest income and interest expense as they relate to the change in balances (volume) and the change in interest rates (rate) of tax-equivalent net interest income for the periods indicated and allocated by rate and volume. Changes in interest income and/or expense related to changes attributable to both volume and rate have been allocated proportionately based on the relationship of the absolute dollar amount of the change in each category.

 Three Months Ended        (dollars in thousands)March 31,
2026 December 31,
2025 $ Change % Change Change due
to rate
 Change due
to volume
Interest income:           Cash and cash equivalents$398 $348 $50  14.4% $(28) $78 Investment securities - taxable 1,847  1,891  (44) (2.3)%  (47)  3 Investment securities - tax exempt (1) 396  396  —  —%  —   — Loans held for sale 338  500  (162) (32.4)%  (16)  (146)Loans held for investment 37,806  39,764  (1,958) (4.9)%  (1,173)  (785)Total loans 38,144  40,264  (2,120) (5.3)%  (1,189)  (931)Total interest income$40,785 $42,899 $(2,114) (4.9)% $(1,264) $(850)Interest expense:           Interest-bearing demand deposits$1,040 $1,186 $(146) (12.3)% $(114) $(32)Money market and savings deposits 7,070  7,942  (872) (11.0)%  (844)  (28)Time deposits 7,113  7,454  (341) (4.6)%  (408)  67 Total interest - bearing deposits 15,223  16,582  (1,359) (8.2)%  (1,366)  7 Borrowings 1,293  1,568  (275) (17.5)%  6   (281)Subordinated debentures 994  1,049  (55) (5.2)%  (52)  (3)Total interest expense 17,510  19,199  (1,689) (8.8)%  (1,412)  (277)Net interest income differential$23,275 $23,700 $(425) (1.79)% $148  $(573)(1) Reflected on a tax-equivalent basis.          


Interest income decreased $2.1 million quarter-over-quarter on a tax equivalent basis, driven by lower yields and average balances of interest earning assets. The yield on interest-earnings assets decreased 13 basis points and negatively impacted interest income by $1.3 million, while the average balance of interest earning assets decreased by $23.2 million, impacting interest income by $850 thousand.

Average total loans, excluding residential loans for sale, decreased $24.7 million. The largest driver was a $26.7 million decrease in the average balance of residential loans held for investment due to the sale of mortgages in the prior quarter, along with a decrease in average leases of $4.5 million, and a decrease in SBA loan average balances of $4.0 million. These decreases were partially offset by increases in construction, commercial loans, commercial real estate loans and home equity loans, which on a combined basis increased $11.3 million on average.

Interest expense decreased $1.7 million, quarter-over-quarter, due to a decline in the cost of deposits and borrowings. Interest expense on total deposits decreased $1.4 million, interest expense on borrowings decreased $275 thousand, and interest expense on subordinated debentures decreased by $55 thousand as well. During the period, interest-bearing checking accounts decreased $3.4 million, time deposits increased $11.3 million, while money market and savings deposit balances decreased $3.0 million on average. Borrowings decreased $21.5 million on average. On a rate basis, money market accounts and time deposits experienced a decrease in the cost, with the overall cost of deposits having declined 19 basis points.

Overall the net interest margin improved to 3.82%, compared to the prior quarter, as the decline in cost of funds offset the decline in yield on earning assets.

Provision for Credit Losses
The overall provision for credit losses for the first quarter increased $712 thousand to $4.0 million, from $3.3 million in the fourth quarter. The higher level of provision was largely due to a $373 thousand increase in net charge-offs, combined with an increase in the baseline ACL and qualitative reserve factors on certain loan portfolios.

Non-interest income

The following table presents the components of non-interest income for the periods indicated:

 Three Months Ended    (Dollars in thousands)March 31,
2026 December 31,
2025 $ Change % ChangeMortgage banking income$4,528  $5,714  $(1,186) (20.8)%Wealth management income 1,729   1,679   50  3.0%SBA loan income 150   1,285   (1,135) (88.3)%Earnings on investment in life insurance 272   248   24  9.7%Net loss on sale of MSRs (159)  (12)  (147) 1225.0%Net loss on sale of loans —   (184)  184  (100.0)%Net change in the fair value of derivative instruments (51)  197   (248) (125.9)%Net change in the fair value of loans held-for-sale (380)  112   (492) (439.3)%Net change in the fair value of loans held-for-investment (39)  86   (125) (145.3)%Net gain (loss) on hedging activity 18   (22)  40  (181.8)%Net gain on sale of investments AFS —   453   (453) (100.0)%Other 969   1,059   (90) (8.5)%Total non-interest income$7,037  $10,615  $(3,578) (33.7)%


Total non-interest income decreased $3.6 million, or 33.7%, quarter-over-quarter largely due to a $1.2 million decrease in mortgage banking income, and a $1.1 million decline in SBA loan income. Despite a quarter-over-quarter increase of 9 basis points in the margin on mortgage banking, mortgage loan sales decreased by $40.6 million, or 20% from the prior quarter, resulting in a lower level of mortgage banking income for the quarter-ended March 31, 2026. In addition, mortgage segment related fair value and derivative & hedging items declined in total by $701 thousand quarter-over-quarter.

SBA loan income decreased $1.1 million as the volume of SBA loans sold was down $14.1 million to $6.7 million, for the quarter-ended March 31, 2026 compared to the quarter-ended December 31, 2025, while the gross margin on SBA loan sales was 8.5% for the quarter-ended March 31, 2026 compared to 7.4% for the quarter-ended December 31, 2025.

In the prior quarter we recorded a gain on sale of investment securities of $453 thousand, which was not repeated in the quarter ended March 31, 2026. Other non-interest income was down $90 thousand from the prior quarter due to smaller declines in several accounts including ATM, wire transfer and other customer account fees.

Non-interest expense
The following table presents the components of non-interest expense for the periods indicated:

 Three Months Ended    (Dollars in thousands)March 31,
2026 December 31,
2025 $ Change % ChangeSalaries and employee benefits$12,386 $13,103 $(717) (5.5)%Occupancy and equipment 1,183  1,210  (27) (2.2)%Professional fees 974  1,076  (102) (9.5)%Data processing and software 1,973  1,981  (8) (0.4)%Advertising and promotion 692  944  (252) (26.7)%Pennsylvania bank shares tax 258  224  34  15.2%Other 2,692  3,120  (428) (13.7)%Total non-interest expense$20,158 $21,658 $(1,500) (6.9)%


Salaries and benefits overall decreased $717 thousand, primarily due to the variable nature of the mortgage segment along with timing of certain incentive expense, in addition to lower incentive compensation within the banking and wealth management segments compared to the previous quarter-end. Advertising and promotion costs decreased $252 thousand, reflecting a decrease in business development efforts and special events since year-end. Furthermore, other expense decreased $428 thousand mainly because OREO related activities in the prior quarter did not recur in the quarter-ended March 31, 2026.

Balance Sheet - March 31, 2026 Compared to December 31, 2025
Total assets increased $17.3 million, or 0.7%, to $2.6 billion as of March 31, 2026 from $2.6 billion as of December 31, 2025.

Portfolio loans grew $15.0 million, or 0.7% quarter-over-quarter. This growth was generated from commercial & industrial loans which increased $15.4 million, or 3.6%, construction loans increased $12.8 million, or 3.9%, while commercial mortgage loans decreased $5.0 million, or 0.6%, and SBA loan balances decreased $5.3 million, or 3.8%. Lease financings also decreased $4.7 million, or 10.2% from December 31, 2025, partially offsetting the above noted loan growth.

Total deposits increased $11.8 million, or 0.5% quarter-over-quarter, led by an increase of $13.8 million in interest-bearing deposits. Money market accounts and savings accounts decreased a combined $9.8 million, non-interest bearing accounts decreased $1.9 million or 0.8%, while interest bearing demand deposits decreased $209 thousand. While borrowings increased $3.5 million, or 3.0% quarter-over-quarter.

Total stockholders’ equity increased by $3.2 million from December 31, 2025, to $202.9 million as of March 31, 2026. Changes to equity for the quarter included net income of $4.7 million, an increase of $424 thousand in other comprehensive income, partially offset by dividends paid of $1.7 million. The Community Bank Leverage Ratio for the Bank was 9.69% at March 31, 2026.

Asset Quality Summary
Non-performing loans increased $656 thousand, to $55.7 million at March 31, 2026 compared to $55.1 million at December 31, 2025, with increases coming from commercial mortgage, land development, and commercial non-performing loans, partially offset by a decrease in non-performing SBA loans, residential mortgage loans, and construction loans. Of the total non-performing loans, $23.9 million were SBA loans, with $12.9 million, or 54.0%, guaranteed by the SBA. The SBA portfolio was subject to the Fed's rapid rate increase with slightly more than half, 53.7%, of total non-performing SBA loans having been originated in 2020-2021 when rates were lower by over 500 basis points. Despite these changes in non-performing loans, the ratio of non-performing loans to total loans as of March 31, 2026 was unchanged from December 31, 2025 at 2.50%. The ratio of non-performing loans to total loans, excluding the guaranteed portion of the SBA portfolio was 1.92%. As of March 31, 2026 there were specific reserves of $2.8 million against individually evaluated loans, a decrease of $613 thousand from the level of specific reserves as of December 31, 2025.

Net charge-offs increased to $3.9 million, or 0.18% of total average loans for the quarter ended March 31, 2026, compared to net charge-offs of $3.5 million, or 0.16%, for the quarter ended December 31, 2025. First quarter charge-offs consisted of $2.5 million in SBA loans, $149 thousand in commercial loans, $856 thousand in finance receivables, and $745 thousand of small ticket equipment leases. Partially offsetting first quarter charge-offs were recoveries of $407 thousand, mainly related to leases.

The ratio of allowance for credit losses to total loans held for investment was 1.00% as of March 31, 2026, consistent with the 1.00% reported as of December 31, 2025, due to the increase in provision for credit losses discussed above, combined with portfolio loan growth being below 1% for the current quarter.

About Meridian Corporation
Meridian Bank, the wholly owned subsidiary of Meridian Corporation, is an innovative community bank serving Pennsylvania, New Jersey, Delaware, Maryland, and Florida. Through its 17 offices, including banking branches and mortgage locations, Meridian offers a full suite of financial products and services. Meridian specializes in business and industrial lending, retail and commercial real estate lending, electronic payments, and wealth management solutions through Meridian Wealth Partners. Meridian also offers a broad menu of high-yield depository products supported by robust online and mobile access. For additional information, visit our website at www.meridianbanker.com. Member FDIC.

“Safe Harbor” Statement
In addition to historical information, this press release may contain “forward-looking statements” within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995. These forward-looking statements include statements with respect to Meridian Corporation’s strategies, goals, beliefs, expectations, estimates, intentions, capital raising efforts, financial condition and results of operations, future performance and business. Statements preceded by, followed by, or that include the words “may,” “could,” “should,” “pro forma,” “looking forward,” “would,” “believe,” “expect,” “anticipate,” “estimate,” “intend,” “plan,” or similar expressions generally indicate a forward-looking statement. These forward-looking statements involve risks and uncertainties that are subject to change based on various important factors (some of which, in whole or in part, are beyond Meridian Corporation’s control). Numerous competitive, economic, regulatory, legal and technological factors, risks and uncertainties that could cause actual results to differ materially include, without limitation, credit losses and the credit risk of our commercial and consumer loan products; changes in the level of charge-offs and changes in estimates of the adequacy of the allowance for credit losses, or ACL; cyber-security concerns; rapid technological developments and changes; increased competitive pressures; changes in spreads on interest-earning assets and interest-bearing liabilities; changes in general economic conditions and conditions within the securities markets; escalating tariff and other trade policies and the resulting impacts on market volatility and global trade; the impact of uncertain or changing political conditions or any current or future federal government shutdown and uncertainty regarding the federal government's debt limit; unanticipated changes in our liquidity position; unanticipated changes in regulatory and governmental policies impacting interest rates and financial markets; legislation affecting the financial services industry as a whole, and Meridian Corporation, in particular; changes in accounting policies, practices or guidance; developments affecting the industry and the soundness of financial institutions and further disruption to the economy and U.S. banking system; among others, could cause Meridian Corporation’s financial performance to differ materially from the goals, plans, objectives, intentions and expectations expressed in such forward-looking statements. Meridian Corporation cautions that the foregoing factors are not exclusive, and neither such factors nor any such forward-looking statement takes into account the impact of any future events. All forward-looking statements and information set forth herein are based on management’s current beliefs and assumptions as of the date hereof and speak only as of the date they are made. For a more complete discussion of the assumptions, risks and uncertainties related to our business, you are encouraged to review Meridian Corporation’s filings with the Securities and Exchange Commission, including our Annual Report on Form 10-K for the year ended December 31, 2025 and subsequently filed quarterly reports on Form 10-Q and current reports on Form 8-K that update or provide information in addition to the information included in the Form 10-K and Form 10-Q filings, if any. Meridian Corporation does not undertake to update any forward-looking statement whether written or oral, that may be made from time to time by Meridian Corporation or by or on behalf of Meridian Bank.


 MERIDIAN CORPORATION AND SUBSIDIARIES
FINANCIAL RATIOS (Unaudited)
(Dollar amounts and shares in thousands, except per share amounts)
  Three Months Ended March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025Earnings and Per Share Data:         Net income$4,714  $7,186  $6,659  $5,592  $2,399 Basic earnings per common share$0.40  $0.62  $0.59  $0.50  $0.21 Diluted earnings per common share$0.39  $0.61  $0.58  $0.49  $0.21 Common shares outstanding 11,874   11,826   11,517   11,297   11,285           Performance Ratios:         Return on average assets(2) 0.74%  1.10%  1.04%  0.90%  0.40%Return on average equity(2) 9.44   14.79   14.42   12.68   5.57 Net interest margin (tax-equivalent)(2) 3.82   3.77   3.77   3.54   3.46 Yield on earning assets (tax-equivalent)(2) 6.69   6.82   7.01   6.89   6.83 Cost of funds(2) 3.04   3.23   3.42   3.52   3.56 Efficiency ratio 66.66%  63.25%  65.15%  65.82%  69.16%          Asset Quality Ratios:         Net charge-offs (recoveries) to average loans 0.18%  0.16%  0.09%  0.17%  0.14%Non-performing loans to total loans 2.50   2.50   2.53   2.35   2.49 Non-performing assets to total assets 2.39   2.38   2.32   2.14   2.07 Allowance for credit losses to:         Total loans and other finance receivables 0.99   0.99   1.01   0.99   1.01 Total loans and other finance receivables (excluding loans at fair value)(1) 1.00   1.00   1.01   1.00   1.01 Non-performing loans 38.81%  39.18%  39.37%  41.26%  39.63%          Capital Ratios:         Book value per common share$17.09  $16.89  $16.33  $15.76  $15.38 Tangible book value per common share$16.80  $16.59  $16.02  $15.44  $15.06 Total equity/Total assets 7.87%  7.80%  7.40%  7.09%  6.86%Tangible common equity/Tangible assets - Corporation(1) 7.75   7.67   7.27   6.96   6.73 Tangible common equity/Tangible assets - Bank(1) 9.47   9.41   9.16   8.96   8.61 Tier 1 leverage ratio - Bank 9.69   9.50   9.41   9.32   9.30 Common tier 1 risk-based capital ratio - Bank 10.63   10.66   10.52   10.53   10.15 Tier 1 risk-based capital ratio - Bank 10.63   10.66   10.52   10.53   10.15 Total risk-based capital ratio - Bank 11.64%  11.65%  11.54%  11.54%  11.14%(1) See Non-GAAP reconciliation in the Appendix        (2) Annualized         


 MERIDIAN CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited)
(Dollar amounts and shares in thousands, except per share amounts)
  Three Months Ended March 31,
2026 December 31,
2025 March 31,
2025Interest income:     Loans and other finance receivables, including fees$38,144  $40,264  $36,549 Securities - taxable 1,847   1,891   1,693 Securities - tax-exempt 323   323   313 Cash and cash equivalents 398   348   613 Total interest income 40,712   42,826   39,168 Interest expense:     Deposits 15,223   16,582   16,868 Borrowings and subordinated debentures 2,287   2,617   2,524 Total interest expense 17,510   19,199   19,392 Net interest income 23,202   23,627   19,776 Provision for credit losses 3,999   3,287   5,212 Net interest income after provision for credit losses 19,203   20,340   14,564 Non-interest income:     Mortgage banking income 4,528   5,714   3,393 Wealth management income 1,729   1,679   1,535 SBA loan income 150   1,285   748 Earnings on investment in life insurance 272   248   222 Net loss on sale of MSRs (159)  (12)  (52)Net loss on sale of loans —   (184)  — Net change in the fair value of derivative instruments (51)  197   149 Net change in the fair value of loans held-for-sale (380)  112   102 Net change in the fair value of loans held-for-investment (39)  86   170 Net gain (loss) on hedging activity 18   (22)  21 Net gain on sale of investments AFS —   453   — Other 969   1,059   1,036 Total non-interest income 7,037   10,615   7,324 Non-interest expense:     Salaries and employee benefits 12,386   13,103   11,385 Occupancy and equipment 1,183   1,210   1,338 Professional fees 974   1,076   763 Data processing and software 1,973   1,981   1,479 Advertising and promotion 692   944   779 Pennsylvania bank shares tax 258   224   269 Other 2,692   3,120   2,730 Total non-interest expense 20,158   21,658   18,743 Income before income taxes 6,082   9,297   3,145 Income tax expense 1,368   2,111   746 Net income$4,714  $7,186  $2,399       Basic earnings per common share$0.40  $0.62  $0.21 Diluted earnings per common share$0.39  $0.61  $0.21       Basic weighted average shares outstanding 11,811   11,543   11,205 Diluted weighted average shares outstanding 12,153   11,771   11,446 


 MERIDIAN CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CONDITION (Unaudited)
(Dollar amounts and shares in thousands, except per share amounts)  March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025Assets:         Cash and due from banks$12,458  $10,358  $12,605  $20,604  $16,976 Interest-bearing deposits at other banks 15,811   25,420   27,384   29,570   113,620 Federal funds sold —   —   —   —   629 Cash and cash equivalents 28,269   35,778   39,989   50,174   131,225 Securities available-for-sale, at fair value 196,012   193,457   194,268   187,902   185,221 Securities held-to-maturity, at amortized cost 32,494   32,544   32,593   32,642   32,720 Equity investments 2,137   2,166   2,150   2,130   2,126 Mortgage loans held for sale, at fair value 38,960   33,762   28,016   44,078   28,047 Loans and other finance receivables, net of fees and costs 2,185,442   2,170,600   2,162,845   2,108,250   2,071,675 Allowance for credit losses (21,625)  (21,573)  (21,794)  (20,851)  (20,827)Loans and other finance receivables, net of the allowance for credit losses 2,163,817   2,149,027   2,141,051   2,087,399   2,050,848 Restricted investment in bank stock 7,699   7,811   8,350   9,162   8,369 Bank premises and equipment, net 12,298   12,402   12,413   12,320   12,028 Bank owned life insurance 30,959   30,687   30,421   30,175   29,935 Accrued interest receivable 11,015   10,724   10,944   10,334   10,345 OREO and other repossessed assets 6,009   5,997   3,714   3,148   249 Deferred income taxes 4,548   4,215   4,989   5,314   5,136 Servicing assets 3,694   3,932   3,845   3,658   4,284 Goodwill 899   899   899   899   899 Intangible assets 2,512   2,563   2,614   2,665   2,716 Other assets 37,967   36,031   24,874   28,938   24,740 Total assets$2,579,289  $2,561,995  $2,541,130  $2,510,938  $2,528,888           Liabilities:         Deposits:         Non-interest bearing$243,458  $245,377  $239,614  $237,042  $323,485 Interest bearing:         Interest checking 157,151   157,360   151,973   173,865   161,055 Money market and savings deposits 1,013,533   1,023,290   996,126   956,448   947,795 Time deposits 755,818   732,101   743,403   743,019   696,407 Total interest-bearing deposits 1,926,502   1,912,751   1,891,502   1,873,332   1,805,257 Total deposits 2,169,960   2,158,128   2,131,116   2,110,374   2,128,742 Borrowings 120,838   117,338   137,265   138,965   139,590 Subordinated debentures 49,675   49,853   49,822   49,792   49,761 Accrued interest payable 6,620   6,531   7,095   7,059   7,404 Other liabilities 29,263   30,429   27,803   26,728   29,823 Total liabilities 2,376,356   2,362,279   2,353,101   2,332,918   2,355,320           Stockholders’ equity:         Common stock 13,882   13,830   13,521   13,300   13,288 Surplus 90,885   90,352   85,122   82,184   82,026 Treasury stock (26,079)  (26,079)  (26,079)  (26,079)  (26,079)Unearned common stock held by ESOP (1,232)  (1,232)  (1,006)  (1,006)  (1,006)Retained earnings 131,180   128,124   122,376   117,132   112,952 Accumulated other comprehensive loss (5,703)  (5,279)  (5,905)  (7,511)  (7,613)Total stockholders’ equity 202,933   199,716   188,029   178,020   173,568 Total liabilities and stockholders’ equity$2,579,289  $2,561,995  $2,541,130  $2,510,938  $2,528,888 


 MERIDIAN CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND SEGMENT INFORMATION (Unaudited)
(Dollar amounts and shares in thousands, except per share amounts)
  Three Months Ended March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025Interest income$40,712 $42,826 $43,109 $41,211 $39,168Interest expense 17,510  19,199  19,993  20,052  19,392Net interest income 23,202  23,627  23,116  21,159  19,776Provision for credit losses 3,999  3,287  2,850  3,803  5,212Non-interest income 7,037  10,615  9,953  11,288  7,324Non-interest expense 20,158  21,658  21,546  21,357  18,743Income before income tax expense 6,082  9,297  8,673  7,287  3,145Income tax expense 1,368  2,111  2,014  1,695  746Net Income$4,714 $7,186 $6,659 $5,592 $2,399          Basic weighted average shares outstanding 11,811  11,543  11,325  11,228  11,205Basic earnings per common share$0.40 $0.62 $0.59 $0.50 $0.21          Diluted weighted average shares outstanding 12,153  11,771  11,540  11,392  11,446Diluted earnings per common share$0.39 $0.61 $0.58 $0.49 $0.21


 Segment Information Three Months Ended March 31, 2026 Three Months Ended March 31, 2025(dollars in thousands)Bank Wealth Mortgage Total Bank Wealth Mortgage TotalNet interest income$23,072  $60  $70  $23,202  $19,706  $9  $61  $19,776 Provision for credit losses 3,999   —   —   3,999   5,212   —   —   5,212 Net interest income after provision 19,073   60   70   19,203   14,494   9   61   14,564 Non-interest income 1,398   1,729   3,910   7,037   1,912   1,535   3,877   7,324 Non-interest expense 13,957   978   5,223   20,158   12,758   818   5,167   18,743 Income before income taxes$6,514  $811  $(1,243) $6,082  $3,648  $726  $(1,229) $3,145 Efficiency ratio 57%  55%  131%  67%  59%  53%  131%  69%


MERIDIAN CORPORATION AND SUBSIDIARIES
APPENDIX: NON-GAAP MEASURES (Unaudited)
(Dollar amounts and shares in thousands, except per share amounts)

Meridian believes that non-GAAP measures are meaningful because they reflect adjustments commonly made by management, investors, regulators and analysts. The non-GAAP disclosure have limitations as an analytical tool, should not be viewed as a substitute for performance and financial condition measures determined in accordance with GAAP, and should not be considered in isolation or as a substitute for analysis of Meridian’s results as reported under GAAP, nor is it necessarily comparable to non-GAAP performance measures that may be presented by other companies.

 Pre-Provision Net Revenue Reconciliation Three Months Ended(Dollars in thousands, except per share data, Unaudited)March 31,
2026 December 31,
2025 March 31,
2025Income before income tax expense$6,082 $9,297 $3,145Provision for credit losses 3,999  3,287  5,212Pre-provision net revenue$10,081 $12,584 $8,357


 Pre-Provision Net Revenue Reconciliation Three Months Ended(Dollars in thousands, except per share data, Unaudited)March 31,
2026 December 31,
2025 March 31,
2025Bank$10,513  $11,771 $8,860 Wealth 811   493  726 Mortgage (1,243)  320  (1,229)Pre-provision net revenue$10,081  $12,584 $8,357 


 Allowance For Credit Losses (ACL) to Loans and Other Finance Receivables, Excluding Loans at Fair Value March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025Allowance for credit losses (GAAP)$21,625  $21,573  $21,794  $20,851  $20,827           Loans and other finance receivables (GAAP) 2,185,442   2,170,600   2,162,845   2,108,250   2,071,675 Less: Loans at fair value (14,090)  (14,396)  (14,454)  (14,541)  (14,182)Loans and other finance receivables, excluding loans at fair value (non-GAAP)$2,171,352  $2,156,204  $2,148,391  $2,093,709  $2,057,493           ACL to loans and other finance receivables (GAAP) 0.99%  0.99%  1.01%  0.99%  1.01%ACL to loans and other finance receivables, excluding loans at fair value (non-GAAP) 1.00%  1.00%  1.01%  1.00%  1.01%


 Tangible Common Equity Ratio Reconciliation - Corporation March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025Total stockholders' equity (GAAP)$202,933  $199,716  $188,029  $178,020  $173,568 Less: Goodwill and intangible assets (3,411)  (3,462)  (3,513)  (3,564)  (3,615)Tangible common equity (non-GAAP) 199,522   196,254   184,516   174,456   169,953           Total assets (GAAP) 2,579,289   2,561,995   2,541,130   2,510,938   2,528,888 Less: Goodwill and intangible assets (3,411)  (3,462)  (3,513)  (3,564)  (3,615)Tangible assets (non-GAAP)$2,575,878  $2,558,533  $2,537,617  $2,507,374  $2,525,273 Tangible common equity to tangible assets ratio - Corporation (non-GAAP) 7.75%  7.67%  7.27%  6.96%  6.73%


 Tangible Common Equity Ratio Reconciliation - Bank March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025Total stockholders' equity (GAAP)$247,329  $244,064  $236,038  $228,127  $220,768 Less: Goodwill and intangible assets (3,411)  (3,462)  (3,513)  (3,564)  (3,615)Tangible common equity (non-GAAP) 243,918   240,602   232,525   224,563   217,153           Total assets (GAAP) 2,577,843   2,560,485   2,541,395   2,510,684   2,525,029 Less: Goodwill and intangible assets (3,411)  (3,462)  (3,513)  (3,564)  (3,615)Tangible assets (non-GAAP)$2,574,432  $2,557,023  $2,537,882  $2,507,120  $2,521,414 Tangible common equity to tangible assets ratio - Bank (non-GAAP) 9.47%  9.41%  9.16%  8.96%  8.61%           Tangible Book Value Reconciliation March 31,
2026 December 31,
2025 September 30,
2025 June 30,
2025 March 31,
2025Book value per common share$17.09  $16.89  $16.33  $15.76  $15.38 Less: Impact of goodwill /intangible assets 0.29   0.30   0.31   0.32   0.32 Tangible book value per common share$16.80  $16.59  $16.02  $15.44  $15.06 


Contact:
Christopher J. Annas
484.568.5001
[email protected]


Risks

  • Credit risk remains elevated primarily due to SBA loan charge-offs and leasing portfolios related to historical low-rate loan originations, potentially impacting earnings stability.
  • Non-interest income decreased significantly quarter-over-quarter, including a sharp decline in SBA loan sale income after management changes, indicating volatility in fee income.
  • Market risks include general economic and regulatory changes that could impact interest rates, loan demand, deposit cost, and capital requirements impacting financial performance.

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