v3.26.1
Business Combinations (Tables) - Two Rivers Financial Group, Inc
6 Months Ended
Jun. 30, 2026
Business Combination [Line Items]  
Estimated Fair Values of Assets Acquired and Liabilities Assumed

A preliminary summary of the fair value of assets received and liabilities assumed are as follows:

(In thousands)

 

 

 

Assets

 

 

 

Cash and due from banks

 

$

88,972

 

Loans held for sale

 

 

43

 

Loans, net

 

 

860,534

 

Investments-available for sale

 

 

169,780

 

FHLB stock

 

 

989

 

Premises and equipment

 

 

10,976

 

Accrued interest receivable

 

 

4,408

 

Prepaid expenses

 

 

954

 

Other assets

 

 

12,890

 

Core deposit intangible

 

 

21,240

 

Customer list intangible

 

 

4,800

 

Deferred tax asset

 

 

10,398

 

Total assets acquired

 

$

1,185,984

 

 

 

 

Liabilities

 

 

 

Deposits

 

$

1,040,793

 

FHLB advance

 

 

5,308

 

Note payable

 

 

20,004

 

Junior subordinated debt, net

 

 

9,526

 

Accrued interest payable

 

 

829

 

Accrued and other liabilities

 

 

5,576

 

Total liabilities assumed

 

 

1,082,036

 

Net assets acquired

 

$

103,948

 

 

 

 

Total consideration

 

$

104,161

 

Goodwill

 

$

213

 

Summary of Consideration Transferred

The following table presents a summary of consideration transferred:

(In thousands, except shares)

 

 

 

Common stock issued (2,539,831 shares)

 

$

104,158

 

Cash consideration

 

 

3

 

Purchase price

 

$

104,161

 

Summary of Loans Purchased

The following table provides a summary of loans purchased as part of the Two Rivers acquisition as of the acquisition date:

(In thousands)

 

 

 

Unpaid principal balance

 

$

896,204

 

Allowance for credit losses at acquisition

 

 

(10,841

)

Non-credit discount on acquired loans

 

 

(24,786

)

Fair value of loans

 

$

860,577

 

 

Unaudited Pro Forma Condensed Combined Financial Information

The following unaudited pro forma condensed combined financial information presents the results of operations of the Company, including the effects of the purchase accounting adjustments and acquisition expenses, had the Two Rivers Merger taken place at the beginning of the period (dollars in thousands, except per share data):

 

 

Three months ended

 

 

Six months ended

 

 

 

June 30,

 

 

June 30,

 

 

 

 

 

2025

 

 

2026

 

 

2025

 

Net interest income

 

 

 

$

73,328

 

 

$

156,900

 

 

$

141,870

 

Provision for credit losses

 

 

 

 

3,284

 

 

 

4,143

 

 

 

5,133

 

Non-interest income

 

 

 

 

26,580

 

 

 

57,331

 

 

 

54,305

 

Non-interest expense

 

 

 

 

68,213

 

 

 

140,140

 

 

 

136,070

 

Income before income taxes

 

 

 

 

28,411

 

 

 

69,948

 

 

 

54,972

 

Income tax expense

 

 

 

 

6,122

 

 

 

16,295

 

 

 

11,555

 

Net income available to common stockholders

 

 

 

$

22,289

 

 

$

53,653

 

 

$

43,417

 

Earnings per share

 

 

 

 

 

 

 

 

 

 

 

Basic

 

 

 

$

0.84

 

 

$

2.03

 

 

$

1.64

 

Diluted

 

 

 

$

0.84

 

 

$

2.02

 

 

$

1.64

 

Basic weighted average shares outstanding

 

 

 

 

26,407,423

 

 

 

26,469,281

 

 

 

26,403,060

 

Diluted weighted average shares outstanding

 

 

 

 

26,528,805

 

 

 

26,600,629

 

 

 

26,514,014