SUBSEQUENT EVENTS	6 Months Ended
Jun. 30, 2026
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	11. SUBSEQUENT EVENTS: Plan of Conversion On March 5, 2026, the Bank's Board of Directors adopted a Plan of Conversion (the "Plan"). The Plan provides for the conversion of the Bank from a mutual institution to a stock institution and the establishment of a stock holding company, CSB Financial Inc. ("CSB Financial"), as the parent company of the Bank. The Plan has been approved by the Ohio Division of Financial Institutions and has received the non-objection of the Federal Deposit Insurance Corporation. The Board of Governors of the Federal Reserve System has approved CSB Financial’s application to become the bank holding company of the Bank upon the completion of the conversion and stock offering. The Plan was approved by the required vote of at least two-thirds of the total votes eligible to be cast by the Bank's voting members, at a special meeting of members held on July 1, 2026. On July 29, 2026, the Bank completed its mutual-to-stock conversion and CSB Financial completed its related stock offering in accordance with the Plan of Conversion. CSB Financial sold 1,375,435 shares of its common stock at a price of $10.00 per share. In connection with the transaction, the Bank reorganized as the wholly-owned subsidiary of CSB Financial and CSB Financial became the parent bank holding company of the Bank. The common stock of CSB Financial Inc. began quotation on the OTCQB Market under the symbol “CSBA” on July 30, 2026. Deferred conversion costs were deducted from the proceeds of the stock offering upon completion of the transaction. In connection with the conversion and stock offering, the Bank established a charitable foundation and funded it with 27,500 shares of CSB Financial common stock and $100,000 in cash. The Bank also adopted an Employee Stock Ownership Plan ("ESOP"), which purchased a number of shares equal to 8% of the shares sold in the stock offering and contributed to the charitable foundation. Costs directly related to the conversion and stock offering are being deferred and will be deducted from the proceeds of the stock offering. Deferred conversion costs totaled approximately $889,661 as of June 30, 2026. In connection with the completion of the conversion and stock offering, the Bank established a liquidation account in an amount equal to its retained earnings as reflected in the latest statement of financial condition included in the final prospectus. The liquidation account is maintained for the benefit of eligible depositors who continue to maintain qualifying deposit accounts in the Bank following the completion of the conversion and stock offering. The conversion is accounted for as a change in corporate form, with the historical carrying amounts of the Bank's assets, liabilities and equity remaining unchanged as a result. Subsequent to June 30, 2026, the Bank incurred additional deferred conversion costs of approximately $557,125, bringing total deferred conversion costs to approximately $1,446,786 as of August 12, 2026. Other Management has evaluated subsequent events for recognition and disclosure through August 12, 2026, which is the date the financial statements were available to be issued.

SUBSEQUENT EVENTS

6 Months Ended

Jun. 30, 2026

11. SUBSEQUENT EVENTS:

Plan of Conversion

On March 5, 2026, the Bank's Board of Directors adopted a Plan of Conversion (the "Plan"). The Plan provides for the conversion of the Bank from a mutual institution to a stock institution and the establishment of a stock holding company, CSB Financial Inc. ("CSB Financial"), as the parent company of the Bank. The Plan has been approved by the Ohio Division of Financial Institutions and has received the non-objection of the Federal Deposit Insurance Corporation. The Board of Governors of the Federal Reserve System has approved CSB Financial’s application to become the bank holding company of the Bank upon the completion of the conversion and stock offering. The Plan was approved by the required vote of at least two-thirds of the total votes eligible to be cast by the Bank's voting members, at a special meeting of members held on July 1, 2026.

On July 29, 2026, the Bank completed its mutual-to-stock conversion and CSB Financial completed its related stock offering in accordance with the Plan of Conversion. CSB Financial sold 1,375,435 shares of its common stock at a price of $10.00 per share. In connection with the transaction, the Bank reorganized as the wholly-owned subsidiary of CSB Financial and CSB Financial became the parent bank holding company of the Bank. The common stock of CSB Financial Inc. began quotation on the OTCQB Market under the symbol “CSBA” on July 30, 2026. Deferred conversion costs were deducted from the proceeds of the stock offering upon completion of the transaction.

In connection with the conversion and stock offering, the Bank established a charitable foundation and funded it with 27,500 shares of CSB Financial common stock and $100,000 in cash. The Bank also adopted an Employee Stock Ownership Plan ("ESOP"), which purchased a number of shares equal to 8% of the shares sold in the stock offering and contributed to the charitable foundation.

Costs directly related to the conversion and stock offering are being deferred and will be deducted from the proceeds of the stock offering. Deferred conversion costs totaled approximately $889,661 as of June 30, 2026.

In connection with the completion of the conversion and stock offering, the Bank established a liquidation account in an amount equal to its retained earnings as reflected in the latest statement of financial condition included in the final prospectus. The liquidation account is maintained for the benefit of eligible depositors who continue to maintain qualifying deposit accounts in the Bank following the completion of the conversion and stock offering.

The conversion is accounted for as a change in corporate form, with the historical carrying amounts of the Bank's assets, liabilities and equity remaining unchanged as a result.

Subsequent to June 30, 2026, the Bank incurred additional deferred conversion costs of approximately $557,125, bringing total deferred conversion costs to approximately $1,446,786 as of August 12, 2026.

Other

Management has evaluated subsequent events for recognition and disclosure through August 12, 2026, which is the date the financial statements were available to be issued.