1.       Summary of Significant Accounting Policies

Basis of Presentation

ENB Financial Corp (“the Corporation”) is the bank holding company for its wholly-owned subsidiary Ephrata National Bank (the “Bank”). Ephrata National Bank has one wholly-owned subsidiary, ENB Insurance, LLC which is consolidated into its financial statements. This Quarterly Report on Form 10-Q for the second quarter of 2026 is reporting on the results of operations and financial condition of ENB Financial Corp on a consolidated basis.

The accompanying unaudited consolidated interim financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information, Securities and Exchange Commission rules that permit reduced disclosure for interim periods, Article 10 of Regulation S-X, and general practices within the banking industry. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all significant adjustments considered necessary for fair presentation have been included. There have been no material changes to the Corporation’s significant accounting policies for the three and six months ended June 30, 2026. The December 31, 2025 consolidated balance sheet information contained in this Quarterly Report on Form 10-Q was derived from the Corporation’s 2025 audited consolidated financial statements. The unaudited condensed consolidating financial statements should be read in conjunction with the audited consolidated financial statements, including notes thereto, included in the Corporation’s Annual Report on Form 10-K for the year ending December 31, 2025. All significant intercompany transactions and accounts have been eliminated in consolidation. Certain comparative amounts for the prior year have been reclassified to conform to the current period’s reporting format. Such reclassifications did not affect net income or stockholders’ equity.

Operating results for the three and six months ended June 30, 2026, are not necessarily indicative of the results that may be expected for the year ending December 31, 2026.

To prepare financial statements in conformity with GAAP, management makes estimates and assumptions based on information available at the time. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ.

The Corporation’s management has evaluated all activity of the Corporation and concluded that subsequent events are properly reflected in the Corporation’s unaudited condensed consolidated financial statements as required by GAAP.