The Company and the Bank are subject to various regulatory capital requirements administered by the federal banking agencies. Failure to meet minimum capital requirements can result in certain mandatory, and possibly additional discretionary actions by regulators that, if undertaken, could have a direct material effect on the Company’s consolidated financial statements. Under capital adequacy guidelines, the Company and the Bank must meet specific capital guidelines

that involve quantitative measures of assets, liabilities and certain off-balance sheet items as calculated under regulatory accounting practices. The Company’s and the Bank’s capital amounts and classifications are also subject to qualitative judgments by the regulators about components, risk weightings and other factors.

Quantitative measures established by regulators to ensure capital adequacy require the Company and the Bank to maintain minimum amounts and ratios of total and Tier I capital and common equity Tier I capital to risk-weighted assets, and of Tier I capital to average assets. Management believes that as of December 31, 2025 and 2024, the Company and the Bank met all capital adequacy requirements to which they are subject.

The Bank is also subject to the regulatory framework for prompt corrective action. As of December 31, 2025, the most recent notification from the regulatory agencies categorized the Bank as well-capitalized. To be categorized as well-capitalized, the Bank must maintain minimum total risk-based, common equity Tier I risk-based, Tier I risk-based, and Tier I leverage ratios as set forth in the table below. There are no conditions or events since that notification that management believes have changed the Bank’s category.

The Company has traditionally paid a quarterly cash dividend to its shareholders. Subsidiary dividends can be a significant source of funds for payment of dividends by the Company to its shareholders. Banking regulations may limit the amount of dividends that may be paid. Approval by regulatory authorities is required if the effect of dividends declared would cause the regulatory capital of the Bank to fall below specified minimum levels. Approval is also required if dividends declared exceed the net profits for that year combined with the retained net profits for the preceding two years. Under the foregoing dividend restrictions and while maintaining its “well capitalized” status, at December 31, 2025, unappropriated retained earnings of $31.1 million were available at the Bank for the declaration of dividends to the Company without prior approval from regulatory authorities. In addition to regulatory requirements and considerations, any payment of dividends in the future will depend on the Company’s earnings, financial condition and other factors considered relevant by the Company’s Board of Directors.


	Actual				Capital Requirements				Requirement to be Well-Capitalized
(In thousands)	Amount		Ratio		Amount		Ratio		Amount	Ratio
At December 31, 2025
Total capital (to risk-weighted assets)
Cass Information Systems, Inc.	$	262,792	15.95	%	$	131,837	8.00	%	$ N/A	N/A %
Cass Commercial Bank	217,409		19.61		88,677		8.00		110,847	10.00
Common Equity Tier I Capital (to risk-weighted assets)
Cass Information Systems, Inc.	248,776		15.10		74,158		4.50		N/A	N/A
Cass Commercial Bank	203,943		18.40		49,881		4.50		72,050	6.50
Tier I capital (to risk-weighted assets)
Cass Information Systems, Inc.	248,776		15.10		98,878		6.00		N/A	N/A
Cass Commercial Bank	203,943		18.40		66,508		6.00		88,677	8.00
Tier I capital (to average assets)
Cass Information Systems, Inc.	248,776		9.91		100,367		4.00		N/A	N/A
Cass Commercial Bank	203,943		14.48		56,357		4.00		70,446	5.00
At December 31, 2024
Total capital (to risk-weighted assets)
Cass Information Systems, Inc.	$	261,021	14.61	%	$	142,969	8.00	%	$ N/A	N/A %
Cass Commercial Bank	207,519		17.68		93,911		8.00		117,389	10.00
Common Equity Tier I Capital (to risk-weighted assets)
Cass Information Systems, Inc.	247,354		13.84		80,420		4.50		N/A	N/A
Cass Commercial Bank	194,446		16.56		52,825		4.50		76,303	6.50
Tier I capital (to risk-weighted assets)
Cass Information Systems, Inc.	247,354		13.84		107,226		6.00		N/A	N/A
Cass Commercial Bank	194,446		16.56		70,433		6.00		93,911	8.00
Tier I capital (to average assets)
Cass Information Systems, Inc.	247,354		10.57		93,625		4.00		N/A	N/A
Cass Commercial Bank	194,446		13.50		57,620		4.00		72,026	5.00