Press Releases April 23, 2026 04:15 PM

SB Financial Group Announces First Quarter 2026 Results

SB Financial Group Reports Strong First Quarter 2026 Earnings with Nearly Doubling Net Income and Continued Loan and Deposit Growth

By Caleb Monroe SBFG
SB Financial Group Announces First Quarter 2026 Results
SBFG

SB Financial Group, Inc. reported a 99.1% increase in net income to $4.3 million for Q1 2026, driven by strong loan growth, higher net interest income, and improved noninterest income. The company's diluted earnings per share more than doubled to $0.69. Deposits increased by 7.9% year-over-year to $1.37 billion, supported by stable customer relationships, and total loans grew by 8.5%. The company achieved an efficiency ratio improvement and maintained strong asset quality metrics with low nonperforming assets and solid allowance coverage. Management highlighted disciplined expense control, diversified revenue streams, and solid capital management with share repurchases.

Key Points

  • Net income nearly doubled to $4.3 million in Q1 2026, with diluted EPS rising to $0.69 from $0.33 year-over-year.
  • Loan portfolio grew 8.5% and deposits increased 7.9% year-over-year, marking strong balance sheet growth and market presence expansion.
  • Continued improved operating efficiency with noninterest expense down 3.9% year-over-year and an efficiency ratio of 68.12%.
  • Strong asset quality maintained, with nonperforming assets at 0.30% of total assets and allowance for credit losses covering 432% of nonperforming loans.

DEFIANCE, Ohio, April 23, 2026 (GLOBE NEWSWIRE) -- SB Financial Group, Inc. (NASDAQ: SBFG) (“SB Financial” or the “Company”), a diversified financial services company providing full-service community banking, mortgage banking, wealth management, private client and title insurance services today reported earnings for the quarter ended March 31, 2026.

First Quarter 2026 Highlights compared to the first quarter of the prior year include:

  • GAAP net income and Diluted Earnings per Share (“DEPS”) were $4.3 million, or $0.69 per DEPS, an improvement from the $2.2 million, or $0.33 per DEPS in the prior-year quarter. Net Income, adjusted for Originated Mortgage Servicing Rights (“OMSR”) and merger costs, was $3.9 million, up 44.7% percent compared to $2.7 million for the prior-year period. Adjusted DEPS of $0.63 was also up 50.0 percent, from the adjusted prior year.
  • Net interest income of $12.7 million increased by 12.7 percent from $11.3 million reported in the prior-year quarter.
  • Loan growth of $92.9 million, or 8.5 percent from the prior-year quarter, with growth from the linked quarter of $544,000, or 0.05 percent. This marks the eighth consecutive quarter of sequential loan growth.
  • Deposit growth of $100.6 million, or 7.9 percent from the prior-year quarter, with an increase from the linked quarter of $64.6 million, or 4.9 percent.
  • Adjusted tangible book value (“ATBV”) per share excluding AOCI increased to $21.96 at quarter end. Tangible book value (“TBV”) per share ended the quarter at $18.45 up $2.66 per share or 16.8 percent from the prior-year quarter.

Earnings HighlightsThree Months Ended ($ in thousands, except per share & ratios)Mar. 2026Mar. 2025% Change Operating revenue$17,424 $15,386 13.2% Interest income 19,307  17,372 11.1% Interest expense 6,595  6,093 8.2% Net interest income 12,712  11,279 12.7% Provision for credit losses 214  387 44.7% Noninterest income 4,712  4,107 14.7% Noninterest expense 11,929  12,410 -3.9% Net income 4,296  2,158 99.1% Adjusted Earnings per diluted share 0.63  0.42 50.0% Earnings per diluted share 0.69  0.33 109.1% Adjusted Return on Avg. Assets 1.01% 0.76%32.9% Return on average assets 1.10% 0.60%83.3% Adjusted Return on Avg. Equity 11.04% 8.35%32.2% Return on average equity 12.04% 6.63%81.6%      

“Net income for the first quarter of 2026 was $4.3 million, a 99.1 percent increase from the prior-year quarter, with GAAP DEPS of $0.69, up 109.1 percent from the prior-year period,” said Mark A. Klein, Chairman, President, and Chief Executive Officer. “This marks our 61st consecutive quarter of profitability and reflects the continued benefits of not only the Marblehead acquisition, but the wider margins and robust balance sheet growth we experienced over the last four quarters.”

For the quarter, net interest income increased to $12.7 million, up 12.7 percent from the prior-year quarter, primarily driven by solid loan growth, higher loan yields, and stable funding costs. Total loans increased $92.9 million from the prior-year quarter and $544,000 from the linked quarter. Total deposits at quarter end increased $100.6 million, or 7.9% percent, to $1.37 billion, supported by stable core deposit relationships and continued customer deposit gathering activities across our markets. Overall results for the quarter reflected continued balance sheet discipline, stable credit performance, and the benefit of our diversified revenue business model.

RESULTS OF OPERATIONS

In the first quarter of 2026, total operating revenue increased to $17.4 million, up 13.2 percent from $15.4 million in the prior-year quarter and 6.1 percent from $16.4 million in the linked quarter. The year-over-year increase was driven by higher net interest income and improved noninterest income, partially offset by a modest increase in total interest expense. Net interest income for the quarter totaled $12.7 million, compared to $11.3 million in the prior-year period and consistent with $12.7 million in the linked quarter. The year-over-year improvement was driven by an increase in interest income on loans, which increased by 13 percent, rising from $15.4 million in the prior-year quarter to $17.3 million. Total interest expense increased modestly from the prior-year quarter, as slightly higher deposit costs were partially offset by lower costs across other funding sources. As a result, net interest margin increased approximately 8 basis points from 3.41 percent in the prior-year quarter to 3.49 percent.

Mortgage Loan Business

Net mortgage banking revenue for the quarter reached $1.8 million, an increase of $369,000 from the prior-year quarter. Loan servicing fees added $928,000 to revenue, reflecting an increase of $34,000 from the prior-year quarter. The OMSR net valuation adjustment for the first quarter of 2026 was a recapture of $452,000, compared to a recapture of $11,000 in the first quarter of 2025.

         Mortgage Banking        ($ in thousands)Mar. 2026   Dec. 2025   Sep. 2025   Jun. 2025   Mar. 2025    Prior Year
Growth
 Mortgage originations$65,768 $72,398 $67,609 $97,901 $39,775  $25,993  Mortgage sales 53,420  70,361  66,408  74,313  39,279   14,141  Mortgage servicing portfolio 1,482,052  1,479,982  1,470,360  1,456,374  1,432,184   49,868  Mortgage servicing rights 15,728  15,254  15,347  15,458  14,965   763                    Revenue        Loan servicing fees 928  928  914  904  894   34  OMSR amortization (529) (572) (455) (469) (294)  (235) Net administrative fees 399  356  459  435  600   (201) OMSR valuation adjustment 452  (157) (301) 159  11   441  Net loan servicing fees 851  199  158  594  611   240  Gain on sale of mortgages 978  1,272  1,328  1,566  849   129  Mortgage banking revenue, net$ 1,829 $ 1,471 $ 1,486 $ 2,160 $ 1,460  $ 369           

Noninterest Income and Noninterest Expense

“Noninterest income for the first quarter of 2026 totaled $4.7 million, an increase of $605,000, or 14.7 percent, from the prior-year quarter, primarily driven by higher mortgage loan servicing fees, increased gains on sale of mortgage loans, and stronger gain on sale of non-mortgage loans, partially offset by a $97,000 decrease in other noninterest income. The year-over-year improvement reflects the Company’s continued progress in strengthening the diversity of its noninterest revenue base,” Mr. Klein noted.

          Noninterest Income/Noninterest Expense
       ($ in thousands, except ratios) Mar. 2026Dec. 2025Sep. 2025Jun. 2025Mar. 2025 Prior Year
Growth
 Noninterest Income (NII) $4,712 $3,708 $4,244 $5,048 $4,107  $605  NII / Total Revenue  27.0% 22.6% 25.6% 29.4% 26.7%  0.3% NII / Average Assets  1.2% 1.0% 1.1% 1.4% 1.1%  0.1% Total Revenue Growth  13.3% 6.3% 15.9% 22.3% 17.2%  -3.9%           Noninterest Expense (NIE) $11,929 $11,239 $11,498 $11,852 $12,410  $(481) Efficiency Ratio  68.1% 68.1% 69.0% 68.9% 80.0%  -11.9% NIE / Average Assets  3.1% 2.9% 3.0% 3.2% 3.4%  -0.3% Net Noninterest Expense/Avg. Assets  -1.9% -1.9% -1.9% -1.8% -2.3%  0.4% Total Expense Growth  -3.9% 2.1% 4.5% 11.1% 20.7%  -24.6%           

Noninterest expense for the first quarter of 2026 totaled $11.9 million, a decrease of 3.9 percent from the prior-year quarter, driven primarily by lower data processing expense of $713,000 due to the 2025 merger expenses and a reduction in salaries and employee benefits of $141,000. These decreases were partially offset by higher marketing expense of $112,000 and a modest increase in state, local and other taxes of $64,000. “We remain focused on maintaining disciplined control over noninterest expense. Our efficiency ratio for the first quarter of 2026 was 68.12 percent, a strong improvement from the prior-year period and largely consistent with the linked quarter, reflecting continued discipline in expense management as we balanced targeted investments with revenue performance,” stated Mr. Klein.

Balance Sheet

As of March 31, 2026, SB Financial reported total assets of $1.60 billion, an increase of $59.2 million from December 31, 2025, and $103.6 million, or 6.9 percent, from March 31, 2025. The year-over-year increase reflects continued growth in the loan portfolio, as well as the ongoing benefit of the Marblehead acquisition, which has further expanded the Company’s market presence and funding base in Northern Ohio. Cash increased by $21.1 million from the prior-year period to $126.3 million, driven by deposit growth and investment portfolio runoff. Key metrics for the quarter included a loan-to-deposit ratio of 86.10 percent and a loan-to-asset ratio of 73.6 percent, both of which remained within the Company’s target range.

Total deposits at quarter end increased to $1.37 billion, up $100.6 million, or 7.9 percent, from the prior-year quarter, reflecting continued organic deposit growth and stable client relationships across the franchise. Shareholders’ equity totaled $143.7 million at quarter end, representing an increase of $12.1 million, or 9.2 percent, from the prior-year period, equivalent to an increase of $2.81 per share.

During the first quarter, SB Financial repurchased approximately 29,000 shares, a slight decrease from the prior quarter, reflecting management’s disciplined capital deployment and its assessment of market conditions and capital priorities during the period. The Company remains focused on a balanced approach to capital management, prioritizing shareholder returns through dividends and share repurchases while maintaining flexibility to support organic growth, strategic opportunities, and capital strength.

“As we enter the second quarter of 2026, we believe the Company is operating from a position of strength, supported by a solid balance sheet, healthy credit metrics, and a stable funding base,” said Mr. Klein. “Loan growth over the past year reflects steady client activity and disciplined execution across our markets, while reserve coverage and overall credit performance remained sound during the quarter. We continue to benefit from a diversified business model and a consistent approach to capital management, which we believe positions us well to support prudent growth and long-term shareholder value.”

       Loan Balances      ($ in thousands, except ratios)Mar. 2026Dec. 2025Sep. 2025Jun. 2025Mar. 2025Annual
Growth
Commercial$111,606 $113,878 $117,581 $118,984 $125,878 $(14,272)% of Total 9.4% 9.6% 10.6% 10.9% 11.6% -11.3%Commercial RE 601,678  596,983  535,307  525,671  509,518  92,160 % of Total 50.9% 50.6% 48.2% 48.0% 46.8% 18.1%Agriculture 78,297  76,514  65,150  60,924  61,443  16,854 % of Total 6.6% 6.5% 5.9% 5.6% 5.6% 27.4%Residential RE 300,491  304,741  309,140  310,126  319,307  (18,816)% of Total 25.4% 25.8% 27.8% 28.3% 29.3% -5.9%Consumer & Other 89,063  88,475  83,367  79,014  72,128  16,935 % of Total 7.5% 7.5% 7.5% 7.2% 6.6% 23.5%Total Loans$ 1,181,135 $ 1,180,591 $ 1,110,545 $ 1,094,719 $ 1,088,274 $ 92,861 Total Growth Percentage      8.5%              Deposit Balances      ($ in thousands, except ratios)Mar. 2026Dec. 2025Sep. 2025Jun. 2025Mar. 2025Annual
Growth
Non-Int DDA$248,239 $254,063 $246,725 $241,245 $240,446 $7,793 % of Total 18.1% 19.4% 19.5% 19.3% 18.9% 3.2%Interest DDA 215,594  202,501  194,420  205,581  208,583  7,011 % of Total 15.7% 15.5% 15.4% 16.4% 16.4% 3.4%Savings 333,662  296,484  290,111  282,311  285,902  47,760 % of Total 24.3% 22.7% 23.0% 22.6% 22.5% 16.7%Money Market 300,028  280,896  261,953  249,536  257,013  43,015 % of Total 21.9% 21.5% 20.7% 20.0% 20.2% 16.7%Time Deposits 274,300  273,300  269,313  271,149  279,276  (4,976)% of Total 20.0% 20.9% 21.3% 21.7% 22.0% -1.8%Total Deposits$ 1,371,823 $ 1,307,244 $ 1,262,522 $ 1,249,822 $ 1,271,220 $ 100,603 Total Growth Percentage      7.9%       

Asset Quality

As of March 31, 2026, SB Financial continued to report strong asset quality metrics. Nonperforming assets totaled $4.8 million representing 0.30 percent of total assets, a decrease of $1.4 million from $6.1 million, or 0.41 percent of total assets in the prior-year quarter, and a modest increase from the linked quarter, which reported nonperforming assets of $4.7 million, or 0.30 percent of total assets. The allowance for credit losses remained strong at 1.39 percent of total loans, providing coverage of 432.2 percent of nonperforming loans. This level was broadly consistent with the linked quarter and represented an improvement from the prior-year period, reflecting the Company’s disciplined credit risk framework. Net loan charge-offs to average loans remained modest at 1 basis point, compared to 4 basis points in the linked quarter and 3 basis points in the prior-year quarter. Collectively, these metrics reflect SB Financial’s continued emphasis on disciplined underwriting and effective credit administration.

“Our credit results this quarter continued to reflect stability across the loan portfolio and disciplined management of problem assets,” said Mr. Klein. “While nonperforming assets increased modestly from the linked quarter, overall credit performance remained sound, and reserve coverage continued to reflect our conservative approach to risk management. We remain focused on disciplined underwriting and proactive credit administration as we support measured growth across our markets.”

        Nonperforming Assets     Annual
Change
 ($ in thousands, except ratios)Mar. 2026Dec. 2025Sep. 2025Jun. 2025Mar. 2025 Commercial & Agriculture$1,357 $2,256 $2,243 $3,306 $3,418 $(2,061) % of Total Com./Ag. loans 0.71% 1.18% 1.23% 1.84% 1.82% -60.3% Commercial RE 764  771  778  784  798  (34) % of Total CRE loans 0.13% 0.13% 0.15% 0.15% 0.16% -4.3% Residential RE 1,431  1,322  1,400  1,585  1,608  (177) % of Total Res. RE loans 0.48% 0.43% 0.45% 0.51% 0.50% -11.0% Consumer & Other 240  230  195  197  227  13  % of Total Con./Oth. loans 0.27% 0.26% 0.23% 0.25% 0.31% 5.7% Total Nonaccruing Loans 3,792  4,579  4,616  5,872  6,051  (2,259) % of Total loans 0.32% 0.39% 0.42% 0.54% 0.56% -37.3% Foreclosed Assets and Other Assets 974  104  237  284  73  901  Total Change (%)     N/M Total Nonperforming Assets$4,766 $4,683 $4,853 $6,156 $6,124 $(1,358) % of Total assets 0.30% 0.30% 0.32% 0.41% 0.41% -22.18%         

Webcast and Conference Call

The Company will hold the first quarter 2026 earnings conference call and webcast on April 24, 2026, at 11:00 a.m. EST. Interested parties may access the conference call by dialing 1-888-338-9469. The webcast can be accessed at ir.yourstatebank.com. An audio replay of the call will be available on the Company’s website.

About SB Financial Group

Headquartered in Defiance, Ohio, SB Financial is a diversified financial services holding company for the State Bank & Trust Company (State Bank) and SBFG Title, LLC dba Peak Title (Peak Title). State Bank provides a full range of financial services for consumers and small businesses, including wealth management, private client services, mortgage banking and commercial and agricultural lending, operating through a total of 27 offices: 25 in eleven Ohio counties and two in Northeast, Indiana, and 27 ATMs. State Bank has four Residential loan production offices located throughout Ohio and Indiana. Peak Title provides title insurance and title opinions throughout the Tri-State and Kentucky. SB Financial’s common stock is listed on the NASDAQ Capital Market with the ticker symbol “SBFG”.

Forward-Looking Statements

Certain statements within this document, which are not statements of historical fact, constitute forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements involve risks and uncertainties, and actual results may differ materially from those predicted by the forward-looking statements. These risks and uncertainties include, but are not limited to, risks and uncertainties inherent in the national and regional banking industry, changes in economic conditions in the market areas in which SB Financial and its subsidiaries operate, changes in policies by regulatory agencies, changes in accounting standards and policies, changes in tax laws, fluctuations in interest rates, demand for loans in the market areas in SB Financial and its subsidiaries operate, increases in FDIC insurance premiums, changes in the competitive environment, losses of significant customers, geopolitical events, the loss of key personnel and other risks identified in SB Financial’s Annual Report on Form 10-K and documents subsequently filed by SB Financial with the Securities and Exchange Commission. Forward-looking statements speak only as of the date on which they are made, and SB Financial undertakes no obligation to update any forward-looking statement to reflect events or circumstances after the date on which the statement is made, except as required by law. All subsequent written and oral forward-looking statements attributable to SB Financial or any person acting on its behalf are qualified by these cautionary statements.

Non-GAAP Financial Measures

This press release contains financial information determined by methods other than in accordance with U.S. generally accepted accounting principles (“GAAP”). Non-GAAP financial measures, specifically pre-tax, pre-provision income, tangible common equity, tangible assets, tangible book value per common share, tangible common equity to tangible assets, return on average tangible common equity, total interest income – FTE, net interest income – FTE and net interest margin – FTE are used by the Company’s management to measure the strength of its capital and analyze profitability, including its ability to generate earnings on tangible capital invested by its shareholders. In addition, the Company excludes the OMSR valuation adjustment and any gain on sale of assets from net income to report a non-GAAP adjusted net income level. Although management believes these non-GAAP measures are useful to investors by providing a greater understanding of its business, they should not be considered a substitute for financial measures determined in accordance with GAAP, nor are they necessarily comparable to non-GAAP performance measures that may be presented by other companies.

Investor Contact Information:

Mark A. Klein
Chairman, President and 
Chief Executive Officer
[email protected]

Anthony V. Cosentino
Executive Vice President and 
Chief Financial Officer
[email protected]


  SB FINANCIAL GROUP, INC.   CONSOLIDATED BALANCE SHEETS - (Unaudited)                   March December September June March   ($ in thousands)  2026   2025   2025   2025   2025               ASSETS            Cash and due from banks $126,293  $71,543  $85,025  $79,463  $105,145  Interest bearing time deposits  1,965   1,140   2,025   1,565   1,565  Available-for-sale securities  183,876   188,626   193,190   195,955   199,721  Loans held for sale  7,203   1,761   4,736   12,774   4,286  Loans, net of unearned income  1,181,135   1,180,591   1,110,545   1,094,719   1,088,274  Allowance for credit losses  (16,388)  (16,114)  (15,943)  (15,645)  (15,391) Premises and equipment, net  21,295   21,688   21,764   21,857   21,875  Federal Reserve and FHLB Stock, at cost  5,463   5,610   5,466   5,466   5,340  Foreclosed assets  974   104   237   284   73  Interest receivable  5,499   5,490   5,455   5,299   5,072  Goodwill  27,158   27,158   27,158   27,158   27,158  Cash value of life insurance  32,401   32,208   32,004   31,060   30,871  Mortgage servicing rights  15,728   15,254   15,347   15,458   14,965  Other assets  11,996   10,308   9,254   10,888   12,048                  Total assets $1,604,598  $1,545,367  $1,496,263  $1,486,301  $1,501,002                             LIABILITIES AND SHAREHOLDERS' EQUITY           Deposits            Non interest bearing demand $248,239  $254,063  $246,725  $241,245  $240,446   Interest bearing demand  215,594   202,501   194,420   205,581   208,583   Savings  333,662   296,484   290,111   282,311   285,902   Money market  300,028   280,896   261,953   249,536   257,013   Time deposits  274,300   273,300   269,313   271,149   279,276                  Total deposits  1,371,823   1,307,244   1,262,522   1,249,822   1,271,220                Short-term borrowings  9,433   9,230   10,976   15,640   11,058  Federal Home Loan Bank advances  27,500   35,000   35,000   35,000   35,000  Trust preferred securities  10,310   10,310   10,310   10,310   10,310  Subordinated debt net of issuance costs  19,751   19,739   19,726   19,715   19,702  Interest payable  2,553   2,460   2,739   2,258   2,634  Other liabilities  19,573   20,148   18,051   19,908   19,552                  Total liabilities  1,460,943   1,404,131   1,359,324   1,352,653   1,369,476                Shareholders' Equity            Common stock  61,319   61,319   61,319   61,319   61,319   Additional paid-in capital  15,065   15,160   15,086   15,139   14,955   Retained earnings  129,631   126,311   123,370   120,273   117,397   Accumulated other comprehensive loss  (21,861)  (21,481)  (23,412)  (25,492)  (26,872)  Treasury stock  (40,499)  (40,073)  (39,424)  (37,591)  (35,273)                 Total shareholders' equity  143,655   141,236   136,939   133,648   131,526                  Total liabilities and shareholders' equity $1,604,598  $1,545,367  $1,496,263  $1,486,301  $1,501,002               



 SB FINANCIAL GROUP, INC. CONSOLIDATED STATEMENTS OF INCOME - (Unaudited)                ($ in thousands, except per share & ratios) At and for the Three Months Ended      March December September June March  Interest income
 2026 2025 2025 2025 2025   Loans             Taxable $ 17,246 $ 17,234 $ 16,449 $ 16,059 $ 15,244   Tax exempt 99 107 117 116 115   Securities             Taxable 1,029 1,096 1,097 1,133 1,169   Tax exempt 36 36 35 35 38   Other interest income 897 799 1,111 1,124 806    Total interest income 19,307 19,272 18,809 18,467 17,372                 Interest expense
             Deposits 5,957 5,820 5,721 5,597 5,352   Repurchase agreements & other 14 22 28 21 24   Federal Home Loan Bank advances 285 370 369 366 362   Trust preferred securities 144 154 162 161 160   Subordinated debt 195 194 195 194 195    Total interest expense 6,595 6,560 6,475 6,339 6,093                                Net interest income
 12,712 12,712 12,334 12,128 11,279                  Provision for credit losses 214 198 124 597 387                 Net interest income after provision            for credit losses
 12,498 12,514 12,210 11,531 10,892                 Noninterest income
             Wealth management fees 941 900 912 859 864   Customer service fees 910 892 887 886 879   Gain on sale of mtg. loans & OMSR 978 1,272 1,328 1,566 849   Mortgage loan servicing fees, net 851 199 158 594 611   Gain on sale of non-mortgage loans 144 38 8 82 15   Title insurance revenue 485 525 544 582 397   Gain (loss) on sale of assets 8 - - - -   Other 395 (118) 407 479 492    Total noninterest income 4,712 3,708 4,244 5,048 4,107                 Noninterest expense
             Salaries and employee benefits 6,096 6,047 6,198 6,595 6,237   Net occupancy expense 882 822 801 793 893   Equipment expense 1,244 1,154 1,188 1,121 1,072   Data processing fees 726 790 723 888 1,439   Professional fees 1,016 805 863 892 1,034   Marketing expense 277 122 174 190 165   Telephone and communication expense 118 124 123 125 139   Postage and delivery expense 187 140 157 107 137   State, local and other taxes 288 331 268 268 224   Employee expense 184 158 255 176 174   Other expenses 911 746 748 697 896    Total noninterest expense 11,929 11,239 11,498 11,852 12,410                                Income before income tax expense 5,281 4,983 4,956 4,727 2,589                  Income tax expense 985 1,065 910 875 431                 Net income
 $ 4,296 $ 3,918 $ 4,046 $ 3,852 $ 2,158                 Common share data:
             Basic earnings per common share $ 0.69 $ 0.63 $ 0.64 $ 0.60 $ 0.33                  Diluted earnings per common share $ 0.69 $ 0.63 $ 0.64 $ 0.60 $ 0.33  Average shares outstanding (in thousands):             Basic: 6,230 6,252 6,297 6,448 6,481   Diluted: 6,243 6,266 6,311 6,459 6,502                



               SB FINANCIAL GROUP, INC.                 CONSOLIDATED FINANCIAL HIGHLIGHTS - (Unaudited)                ($ in thousands, except per share & ratios) At and for the Three Months Ended                   March December September June March   SUMMARY OF OPERATIONS 2026
 2025
 2025
 2025
 2025
                    Net interest income $12,712  $12,712  $12,334  $12,128  $11,279             Tax-equivalent adjustment  36   38   40   40   41       Tax-equivalent net interest income  12,748   12,750   12,374   12,168   11,320       Provision for credit loss  214   198   124   597   387       Noninterest income  4,712   3,708   4,244   5,048   4,107       Total operating revenue  17,424   16,420   16,578   17,176   15,386       Noninterest expense  11,929   11,239   11,498   11,852   12,410       Pre-tax pre-provision income  5,495   5,181   5,080   5,324   2,976       Net income  4,296   3,918   4,046   3,852   2,158                  PER SHARE INFORMATION:                Basic earnings per share (EPS)  0.69   0.63   0.64   0.60   0.33       Diluted earnings per share  0.69   0.63   0.64   0.60   0.33       Common dividends  0.155   0.155   0.150   0.150   0.145       Book value per common share  23.10   22.65   21.85   21.02   20.29       Tangible book value per common share (TBV)  18.45   18.00   17.21   16.44   15.79       Market price per common share  21.00   22.27   19.29   19.10   20.82       Market price to TBV  113.8%  123.7%  112.1%  116.2%  131.8%      Market price to trailing 12 month EPS  8.2   10.1   9.1   10.4   12.2                  PERFORMANCE RATIOS:                Return on average assets (ROAA)  1.10%  1.01%  1.07%  1.03%  0.60%      Pre-tax pre-provision ROAA  1.41%  1.34%  1.34%  1.42%  0.83%      Return on average equity (ROE)  12.04%  11.08%  12.08%  11.67%  6.63%      Return on average tangible equity  15.06%  13.97%  15.47%  14.97%  8.32%      Efficiency ratio  68.12%  68.09%  69.00%  68.90%  80.00%      Earning asset yield  5.29%  5.32%  5.31%  5.29%  5.23%      Cost of interest bearing liabilities  2.31%  2.34%  2.33%  2.33%  2.32%      Net interest margin  3.48%  3.51%  3.48%  3.48%  3.40%      Tax equivalent effect  0.01%  0.01%  0.02%  0.01%  0.01%      Net interest margin, tax equivalent  3.49%  3.52%  3.50%  3.49%  3.41%      Non interest income/Average assets  1.21%  0.96%  1.12%  1.35%  1.14%      Non interest expense/Average assets  3.06%  2.90%  3.04%  3.17%  3.45%      Net noninterest expense/Average assets  -1.85%  -1.94%  -1.92%  -1.82%  -2.31%                 ASSET QUALITY RATIOS:                Gross charge-offs  33   133   11   49   86       Recoveries  7   3   9   3   2       Net charge-offs  26   130   2   46   84       Nonperforming loans/Total loans  0.32%  0.39%  0.42%  0.54%  0.56%      Nonperforming assets/Loans & OREO  0.40%  0.40%  0.44%  0.56%  0.56%      Nonperforming assets/Total assets  0.30%  0.30%  0.32%  0.41%  0.41%      Allowance for credit loss/Nonperforming loans  432.17%  351.91%  345.39%  266.43%  254.35%      Allowance for credit loss/Total loans  1.39%  1.36%  1.44%  1.43%  1.41%      Net loan charge-offs/Average loans (ann.)  0.01%  0.04%  0.00%  0.02%  0.03%                 CAPITAL & LIQUIDITY RATIOS:                Loans/ Deposits  86.10%  90.31%  87.96%  87.59%  85.61%      Equity/ Assets  8.95%  9.14%  9.15%  8.99%  8.76%      Tangible equity/Tangible assets  7.28%  7.40%  7.35%  7.17%  6.96%      Common equity tier 1 ratio (Bank)  12.06%  11.78%  12.48%  12.53%  12.35%                 END OF PERIOD BALANCES                Total assets  1,604,598   1,545,367   1,496,263   1,486,301   1,501,002       Total loans  1,181,135   1,180,591   1,110,545   1,094,719   1,088,274       Deposits  1,371,823   1,307,244   1,262,522   1,249,822   1,271,220       Shareholders equity  143,655   141,236   136,939   133,648   131,526       Goodwill and intangibles  28,929   28,989   29,048   29,107   29,125       Tangible equity  114,726   112,247   107,891   104,541   102,401       Mortgage servicing portfolio  1,482,052   1,479,982   1,470,360   1,456,374   1,432,184       Wealth/Brokerage assets under care  556,930   566,004   563,036   536,836   519,158       Total assets under care  3,643,580   3,591,353   3,529,659   3,479,511   3,452,344       Full-time equivalent employees  258   252   253   256   262       Period end common shares outstanding  6,219   6,236   6,268   6,359   6,483       Market capitalization (all)  130,597   138,883   120,907   121,453   134,982                  AVERAGE BALANCES                Total assets  1,579,781   1,536,215   1,502,389   1,498,756   1,459,896       Total earning assets  1,479,667   1,436,207   1,404,330   1,399,485   1,346,354       Total loans  1,186,225   1,158,567   1,104,175   1,094,199   1,076,328       Deposits  1,347,351   1,299,512   1,270,783   1,270,798   1,227,449       Shareholders equity  144,659   140,315   132,866   132,353   131,944       Goodwill and intangibles  28,959   29,027   29,077   29,116   26,714       Tangible equity  115,700   111,288   103,789   103,237   105,230       Average basic shares outstanding  6,230   6,252   6,297   6,448   6,481       Average diluted shares outstanding  6,243   6,266   6,311   6,459   6,502                 


SB FINANCIAL GROUP, INC.  Rate Volume Analysis - (Unaudited)  For the Three Months Ended Mar. 31, 2026 and 2025          ($ in thousands) Three Months Ended Mar. 31, 2026  Three Months Ended Mar. 31, 2025    Average Average  Average Average Assets BalanceInterestRate  BalanceInterestRate              Taxable securities $187,304 $1,0292.23%  $196,880 $1,2762.63%  Overnight Cash  100,067  8973.64%   66,460  6994.27%  Nontaxable securities  6,071  362.40%   6,686  382.30%  Loans, net  1,186,225  17,3455.93%   1,076,328  15,3595.79%                     Total earning assets  1,479,667  19,3075.29%   1,346,354  17,3725.23%              Cash on hand  5,407      10,339     Allowance for loan losses  (16,217)     (15,238)    Premises and equipment  21,494      21,082     Other assets  89,430      97,359                       Total assets $1,579,781     $1,459,896                Liabilities           Savings, MMDA and interest bearing demand $813,742 $3,6971.84%  $709,324 $2,9591.69%  Time deposits  273,832  2,2603.35%   276,253  2,3933.51%  Repurchase agreements & other  10,003  140.57%   13,106  240.74%  Advances from Federal Home Loan Bank  28,167  2854.10%   35,044  3624.19%  Trust preferred securities  10,310  1445.66%   10,310  1606.29%  Subordinated debt  19,743  1954.01%   19,694  1954.02%                    Total interest bearing liabilities  1,155,797  6,5952.31%   1,063,731  6,0932.32%              Non interest bearing demand  259,777  -    241,872  -                     Total funding  1,415,574  1.89%   1,305,603  1.89%                Other liabilities  19,548      22,349                       Total liabilities  1,435,122      1,327,952                 Equity  144,659      131,944                       Total liabilities and equity $1,579,781     $1,459,896                 Net interest income  $12,712    $11,279               Net interest income as a percent of average interest-earning assets - GAAP measure3.48%    3.40%              Net interest income as a percent of average interest-earning assets - non GAAP3.49%    3.41%   - Computed on a fully tax equivalent (FTE) basis                      



Non-GAAP reconciliation Three Months Ended ($ in thousands, except per share & ratios) Mar. 31, 2026 Mar. 31, 2025       Total Operating Revenue $ 17,424 $ 15,386  Adjustment to (deduct)/add OMSR recapture/impairment * (452) (11)       Adjusted Total Operating Revenue 16,972 15,375             Total Operating Expense 11,929 12,410  Adjustment for merger expenses - (726)       Adjusted Total Operating Expense 11,929 11,684             Income before Income Taxes 5,281 2,589  Adjustment for OMSR*/Merger Expenses (452) 715       Adjusted Income before Income Taxes 4,829 3,304             Provision for Income Taxes 985 431  Adjustment for OMSR/Merger Expenses ** (95) 150       Adjusted Provision for Income Taxes 890 581             Net Income 4,296 2,158  Adjustment for OMSR*/Merger Expenses (357) 565       Adjusted Net Income 3,939 2,723             Diluted Earnings per Share 0.69 0.33  Adjustment for OMSR*/Merger Expenses (0.06) 0.09       Adjusted Diluted Earnings per Share $ 0.63 $ 0.42             Return on Average Assets 1.10% 0.60%  Adjustment for OMSR*/Merger Expenses -0.09% 0.15%       Adjusted Return on Average Assets 1.01% 0.75%       *valuation adjustment to the Company's mortgage servicing rights           **tax effect is calculated using a 21% statutory federal corporate income tax rate         

       


Risks

  • Economic and regional market conditions could adversely affect loan demand and asset quality, impacting financial results.
  • Fluctuations in interest rates may affect net interest margins and funding costs, potentially reducing profitability.
  • Competition and regulatory changes in the banking industry could impact operations and growth opportunities.

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