Community Heritage Financial, Inc. Reports Financial Results for the Second Quarter of 2026

MIDDLETOWN, Md., July 23, 2026 /PRNewswire/ — Community Heritage Financial, Inc. (the “Company” or “CHF”) (OTC: CMHF), the parent company of Middletown Valley Bank (“MVB” or the “Bank”), reported a net loss of $1.1 million, or ($0.37) per diluted common share, for the quarter ended June 30, 2026 and net income of $1.8 million, or $0.59 per diluted common share, for the six months ended June 30, 2026, reflecting the impact of a strategic securities portfolio repositioning completed during the quarter.

CHF logo

On May 18, 2026, the Bank executed an investment portfolio repositioning strategy to strengthen the balance sheet, increase future earnings, and enhance shareholder value. The Bank sold securities classified as both available-for-sale (“AFS”) and held-to-maturity (“HTM”) with an amortized cost balance of $77.3 million and a weighted average yield of 2.73%. The sale of the securities resulted in a pre-tax loss of $5.4 million ($3.9 million after-tax loss), which was recognized in the second quarter of 2026. HTM securities not sold were reclassified to AFS on the transaction date.

As of June 30, 2026, the Bank had reinvested $57.0 million of the transaction’s $68.3 million proceeds. The Bank intends to reinvest the remaining proceeds prior to the end of the third quarter of 2026 and estimates a weighted average tax-equivalent yield associated with the fully invested proceeds of 5.10%.

Also, during the second quarter of 2026, several senior officers of the Bank retired and one-time severance and other benefit costs totaling $337 thousand were incurred.

The following table presents selected comparative operating performance measurements for the periods indicated, with the operating performance measurements for the periods ended June 30, 2026 adjusted to exclude the impact of the loss incurred on the sale of securities and the retirement costs1:

Three Months Ended

Six Months Ended

6/30/20261

3/31/2026

6/30/2025

6/30/20261

6/30/2025

Net income 

$  3,018,455

$  2,852,249

$  2,468,004

$   5,870,704

$   4,350,640

Noninterest income

$  1,200,957

$     831,316

$  1,093,184

$   2,032,273

$   1,875,501

Noninterest expense

$  7,272,279

$  7,071,907

$  6,417,134

$ 14,344,186

$ 12,896,376

Provision for credit losses

$     394,791

$      (77,299)

$     148,330

$      317,492

$      396,888

Earnings per common share:

    Basic

$            1.02

$            0.97

$            0.84

$             2.00

$             1.49

    Diluted

$            1.02

$            0.97

$            0.84

$             1.98

$             1.48

Annualized return on average assets

1.05 %

1.02 %

0.92 %

1.04 %

0.83 %

Annualized return on average equity

13.24 %

12.71 %

11.93 %

12.98 %

10.73 %

1 Financial measures are calculated using methods other than those prescribed by generally accepted accounting principles (“GAAP”). Refer to “Reconciliations of non-GAAP Financial Measures” at the end of the press release.

Net Income (Loss)

The Company recorded a net loss of $1.1 million for the three months ended June 30, 2026 as a result of the loss on the sale of securities of $5.4 million previously mentioned. Net income, as adjusted1, totaled $3.0 million, or $1.02 per diluted common share, for the three months ended June 30, 2026 compared to $2.9 million, or $0.97 per diluted common share, for the three months ended March 31, 2026 and $2.5 million, or $0.84 per diluted common share, for the three months ended June 30, 2025. For the six months ended June 30, 2026, net income, as adjusted1, totaled $5.9 million, or $1.98 per diluted common share, compared to the $4.4 million, or $1.48 per diluted common share, for the same period in 2025, representing an increase of 34.9%.

Net Interest Income

Net interest income totaled $10.6 million during the three months ended June 30, 2026, compared to $10.0 million for the three months ended March 31, 2026 and $8.8 million for the three months ended June 30, 2025. On a quarterly basis, the net interest margin (the “NIM”) increased from 3.37% during the second quarter of 2025 to 3.56% during the fourth quarter of 2025, and to 3.67% and 3.78% during the first and second quarters of 2026, respectively. The Company’s improving NIM reflects continued upward repricing of fixed rate loans and securities booked during a period of lower interest rates, and a falling cost of total funds driven by cuts to short-term interest rates during the fourth quarters of both 2024 and 2025 by the Federal Reserve Bank. In addition, the strategic repositioning of the securities portfolio in mid-May 2026 contributed to NIM improvement. The Company’s yield on earning assets increased from 5.32% for the second quarter of 2025 to 5.55% for the second quarter of 2026. The Company’s cost of funds decreased from 2.05% for the second quarter of 2025 to 1.87% for the second quarter of 2026.

Noninterest Income

Linked quarter 2026 Noninterest income decreased $5.0 million linked quarter as a result of the loss on the sale of securities of $5.4 million recognized in the second quarter, offset by increases in mortgage banking revenue and earnings on bank-owned life insurance. Noninterest income, as adjusted1, increased $370 thousand linked quarter. Mortgage banking revenue increased $166 thousand with an increase in mortgage origination and sale activity associated with the spring and summer seasons. Earnings on bank-owned life insurance increased $166 thousand with improved equity market performance in the second quarter.

Second Quarter 2026 vs. Second Quarter 2025 – Noninterest income decreased $5.3 million quarter over quarter as a result of the loss on the sale of securities recognized in the second quarter of 2026. Noninterest income, as adjusted1, increased $108 thousand quarter over quarter. Earnings on bank-owned life insurance increased $59 thousand, driven by relative performance of the equity market. Card and merchant services income increased $34 thousand and reflected increased transaction activity.

Six Months June 30, 2026 vs. Six Months June 30, 2025 – Noninterest income decreased $5.2 million during the six months ended June 30, 2026 compared to the same period in 2025 as a result of the loss on the sale of securities of $5.4 million recognized in 2026. Noninterest income, as adjusted1, increased $157 thousand for the six months ended June 30, 2026 compared to the same period in 2025. Increases in mortgage banking revenue, card and merchant services income and service charges on deposits reflected growth in business activity. Earnings on bank-owned life insurance increased $48 thousand, reflecting relative performance of the equity market. Other noninterest income decreased $73 thousand as broker fees received in 2025 for referrals of Small Business Administration qualified loans totaling $72 thousand were not replicated in 2026.

Noninterest Expense

Linked quarter 2026 Noninterest expense increased $537 thousand linked quarter primarily driven by an increase in salaries and benefits expense of $679 thousand, inclusive of one-time retirement costs incurred of $337 thousand. Noninterest expense, as adjusted1, increased $200 thousand linked quarter. The increase was driven by an increase in salaries and benefits expense, as adjusted1, of $342 thousand, offset by decreases in data and item processing expense and other expense of $77 thousand and $50 thousand, respectively. Salaries and benefits expense increased due to (i) merit increases and new hire activity, and (ii) increased health care claims expense of $148 thousand. Data and item processing expense decreased largely due to a decline in fraud related charges. The decrease in other expense included decreases in card expenses, donations, sponsorships and public relations expense, and employee development expenses.

Second Quarter 2026 vs. Second Quarter 2025 – Noninterest expense increased $1.2 million quarter over quarter as a result of increases in salaries and benefits expense of $1.0 million, inclusive of one-time retirement costs incurred of $337 thousand. Noninterest expense, as adjusted1, increased $855 thousand quarter over quarter. The increase was driven primarily by increases in salaries and benefits expense, as adjusted1, of $662 thousand and occupancy and equipment expense of $127 thousand. Salaries and benefits expense increased due to (i) merit increases and new hire activity, and (ii) increased health care claims expense of $200 thousand. The increase in occupancy and equipment expense reflected added lease costs associated with branch relocation activity in the second half of 2025 and the current period.

Six Months June 30, 2026 vs. Six Months June 30, 2025 – Noninterest expense increased $1.8 million during the six months ended June 30, 2026 compared to the same period in 2025 as salaries and benefits expense increased $1.1 million, inclusive of one-time retirement costs incurred of $337 thousand, data and item processing expense, occupancy and equipment expense, and other expense, offset by a decline in legal and professional fee expense. Noninterest expense, as adjusted1, increased $1.4 million during the six months ended June 30, 2026 compared to the same period in 2025. The increase was largely attributable to increases in salaries and benefits expense, as adjusted1, of $793 thousand, data and item processing expense of $227 thousand, occupancy and equipment expense of $218 thousand and other expense of $247 thousand, offset by a decrease in legal and professional fees of $106 thousand. The increase in salaries and benefits reflected (i) increased merit and incentive pay expenses and new hire activity, and (ii) increased health care claims expense of $83 thousand. The increase in data and item processing expense generally reflected increased activity. The increase in occupancy and equipment expense reflected added lease costs associated with branch relocation activity in the second half of 2025 and the current period. The increase in other expenses resulted from increased sponsorship, donation, and public relations expenses of $83 thousand, increased state tax expense other than income taxes of $30 thousand, and increased employee development expenses of $29 thousand. The decrease in professional fees was primarily driven by reduced accounting and audit fees given relief from next level compliance with the FDIC Improvement Act after an increase in the asset threshold from $1 billion to $5 billion in November 2025.

Balance Sheet

Assets totaled $1.2 billion as of June 30, 2026, representing an increase of $99.0 million since June 30, 2025 and an increase of $41.3 million since March 31, 2026. Growth in the balance sheet during both periods was primarily driven by growth in customer deposits, with the majority of growth coming during a second quarter 2026 deposit campaign. Since June 30, 2025, deposits grew $99.8 million. Since March 31, 2026, deposits grew $80.9 million. Second quarter 2026 deposit growth included growth in NOW balances of $43.1 million, money market balances of $32.3 million and time deposit balances of $9.4 million, offset by a decline in DDA balances of $5.8 million.

Loan balances outstanding grew to $973.5 million as of June 30, 2026, representing an increase of $101.4 million, or 11.6% from June 30, 2025, and $25.6 million, or 10.8% annualized from March 31, 2026. Since June 30, 2025, all loan portfolio segments recorded growth with the residential segment, inclusive of home equity loans, recording the largest balance growth of $31.6 million followed by the non-owner occupied commercial real estate segment with growth of $19.8 million. Since March 31, 2026, growth in loans secured by farmland, residential loans, including home equity loans, and non-owner occupied commercial real estate loans of $17.0 million, $9.5 million, and $5.6 million, respectively, offset by a decline in construction and land development loans of $7.1 million contributed to total net loan growth of $25.6 million.

Asset Quality

Asset quality remained strong with non-performing assets to total assets of 0.10% as of June 30, 2026, compared to 0.11% as of March 31, 2026 and 0.13% as of June 30, 2025. The ratio of net charge-offs to average total loans was zero percent for the quarter ended June 30, 2026 and 0.01% for the six months ended June 30, 2026. The provision for credit losses, as adjusted1, increased $472 thousand in the second quarter of 2026 compared to the first quarter of 2026. The increase reflected loan growth of $25.6 million and an increase in the allowance for credit losses as a percentage of loans from 1.02% at March 31, 2026 to 1.04% at June 30, 2026 based on management’s assessment of macro-economic conditions. The first quarter of 2026 also included a loan loss recovery of $653 thousand related to a loan charged off in 2021.

Capital

As a result of the loss on the sale of securities and balance sheet growth during the second quarter 2026, capital ratios of both the Company and the Bank declined from the prior quarter. The Company’s shareholders’ equity at June 30, 2026 totaled $88.8 million, down $2.8 million, or 3.0%, from March 31, 2026. The Company’s ratio of tangible common equity to tangible assets1 fell 50 basis points linked quarter to 7.30%. The Bank’s CET1 ratio is estimated to be 11.72% at June 30, 2026, down 30 basis points linked quarter. The Bank’s total risk-based capital ratio is estimated to be 12.89% at June 30, 2026, down 27 basis points linked quarter. As of June 30, 2026, the Bank was well capitalized under the regulatory framework for prompt corrective action.

Dividend

A dividend of $0.08 per share was declared by the Board of Directors on July 17, 2026, for stockholders of record as of July 31, 2026 and payable on August 7, 2026.

Non-GAAP Financial Measures

The Company included certain non-GAAP financial measures in this press release. The Company believes these financial measures provide information that is useful to investors in understanding the Company’s performance and performance trends to facilitate comparisons with the performance of others in the industry. These non-GAAP financial measures should not be considered an alternative to GAAP and users should recognize the non-GAAP financial measures presented by the Company might not be comparable to measures of other companies with similar titles. See “Reconciliation of non-GAAP Financial Measures” at the end of the press release. 

Forward-Looking Statements

This press release may contain forward-looking statements with respect to the Company’s financial condition, results of operations and business. Forward-looking statements can be identified by words such as “expects”, “anticipates”, “believes”, “estimates”, “projects”, “continue”, “plans”, “intends”, the negative of these words and other comparable terminology. These forward-looking statements may be included in comments regarding future financial performance, expected levels of future revenue and expenses such as credit losses, growth strategies, new business initiatives, and anticipated trends impacting performance. Forward-looking statements are not historical facts nor an assurance of future performance. While we believe the expectations of forward-looking statements to be reasonable, actual results may differ materially as forward-looking statements are subject to inherent uncertainties, risks and changes in circumstances that are difficult to predict and often outside of the control of the Company. Therefore, users should not rely on forward-looking statements.

1 A non-GAAP financial measure. See “Reconciliation of non-GAAP Financial Measures” at the end of the press release.

Community Heritage Financial, Inc.
Robert E. Goetz, Jr. (“BJ”)
President & Chief Executive Officer
301-371-3055

John A. Scaldara, Jr.
Executive Vice President and Chief Financial Officer
301-371-3070

Community Heritage Financial, Inc. and Subsidiaries

Balance Sheets (unaudited)1

As of Period End

6/30/2026

3/31/2026

12/31/20251

9/30/2025

6/30/2025

ASSETS

Cash and due from banks

$      76,651,107

$      41,117,713

$      30,707,438

$      28,508,739

$      67,210,170

Securities available-for-sale, at fair value

117,130,706

51,710,763

53,681,375

54,390,834

46,712,422

Securities held-to-maturity

85,592,007

86,553,557

87,642,810

88,807,858

Less allowance for credit losses

50,414

78,511

73,338

92,176

Total securities held-to-maturity

85,541,593

86,475,046

87,569,472

88,715,682

Total securities

117,130,706

137,252,356

140,156,421

141,960,306

135,428,104

Equity securities, at cost

1,027,700

2,709,200

2,281,700

951,700

1,426,700

Loans

973,493,548

947,933,729

930,855,154

899,798,030

872,116,129

Less allowance for loan credit losses

10,097,893

9,701,472

9,842,370

9,648,797

8,675,088

Loans, net

963,395,655

938,232,257

921,012,784

890,149,233

863,441,041

Loans held for sale

3,078,861

3,241,537

3,935,463

3,782,055

1,445,377

Premises and equipment

6,331,653

6,238,824

6,423,885

6,335,780

6,169,205

Right of use asset

5,134,965

4,903,838

5,014,155

1,691,267

1,816,066

Accrued interest receivable

3,626,025

3,607,585

3,397,155

3,433,569

3,422,469

Deferred tax assets

5,060,704

4,226,269

4,452,078

4,501,612

4,356,321

Bank owned life insurance

8,044,423

7,858,667

7,837,986

7,656,529

7,570,668

Goodwill

1,656,507

1,656,507

1,656,507

1,656,507

1,656,507

Other assets

3,556,292

2,311,950

2,204,457

1,836,331

1,666,160

Total Assets

$ 1,194,694,598

$ 1,153,356,703

$ 1,129,080,029

$ 1,092,463,628

$ 1,095,608,788

LIABILITIES and SHAREHOLDERS’ EQUITY

Liabilities

Deposits:

    Noninterest-bearing demand

$    266,326,799

$    272,084,060

$    257,415,232

$    255,052,436

$    256,355,584

    Interest-bearing

811,348,546

724,715,536

727,389,108

727,289,753

721,494,804

        Total deposits

1,077,675,345

996,799,596

984,804,340

982,342,189

977,850,388

FHLB advances and other borrowings

5,000,000

42,000,000

33,000,000

5,000,000

15,000,000

Subordinated debt, net

12,059,069

12,056,006

12,052,944

12,049,882

12,046,819

Lease liabilities

5,218,274

4,983,788

5,088,540

1,760,706

1,886,828

Accrued interest payable

484,064

720,468

473,682

709,739

567,996

Other liabilities

5,487,564

5,272,313

4,809,964

4,306,714

4,321,095

    Total Liabilities

1,105,924,316

1,061,832,171

1,040,229,470

1,006,169,230

1,011,673,126

Shareholders’ Equity

Common stock

29,481

29,459

29,327

29,291

29,289

Additional paid-in-capital

41,702,821

41,642,026

41,649,351

41,588,025

41,469,625

Retained earnings

53,597,510

54,931,337

52,313,860

50,180,223

48,480,152

Accumulated other comprehensive loss

(6,559,530)

(5,078,290)

(5,141,979)

(5,503,141)

(6,043,404)

    Total Shareholders’ Equity

88,770,282

91,524,532

88,850,559

86,294,398

83,935,662

Total Liabilities and Shareholders’ Equity

$ 1,194,694,598

$ 1,153,356,703

$ 1,129,080,029

$ 1,092,463,628

$ 1,095,608,788

1 December 31, 2025 information derived from the audited financial statements.

 

Community Heritage Financial, Inc. and Subsidiaries

Statements of Income (unaudited)

Three Months Ended

Six Months Ended

6/30/2026

3/31/2026

12/31/2025

9/30/2025

6/30/2025

6/30/2026

6/30/2025

Interest Income

Loans, including fees

$   14,254,582

$   13,870,716

$   13,604,427

$   13,086,145

$   12,597,796

$   28,125,298

$   24,826,334

Securities

1,044,498

989,011

994,358

946,231

888,721

2,033,509

1,747,353

Fed funds sold and other bank deposits

244,187

84,701

176,658

511,786

467,029

328,888

586,231

Total interest income

15,543,267

14,944,428

14,775,443

14,544,162

13,953,546

30,487,695

27,159,918

Interest Expense

Deposits

4,587,069

4,431,541

4,873,913

5,031,782

4,758,194

9,018,610

9,163,925

Subordinated debt

119,161

295,339

57,799

137,305

149,325

414,500

414,500

Other borrowed funds

256,664

207,250

207,250

207,249

207,250

463,914

338,380

Total interest expense

4,962,894

4,934,130

5,138,962

5,376,336

5,114,769

9,897,024

9,916,805

Net interest income

10,580,373

10,010,298

9,636,481

9,167,826

8,838,777

20,590,671

17,243,113

Provision for credit losses

344,377

(77,299)

124,140

960,847

148,330

267,078

396,888

Net interest income after provision 

for credit losses

10,235,996

10,087,597

9,512,341

8,206,979

8,690,447

20,323,593

16,846,225

Noninterest income

Mortgage banking revenue

402,775

236,836

428,177

348,561

406,440

639,611

570,455

Card and merchant services

344,548

313,701

337,191

333,325

310,082

658,249

591,497

Service charges on deposits

250,752

262,717

252,477

254,754

231,856

513,469

466,953

Earnings on bank-owned life insurance

178,191

12,390

48,166

77,570

118,847

190,581

142,767

Loss on sale of securities

(5,393,148)

(5,393,148)

Other

24,691

5,672

18,737

40,436

25,959

30,363

103,829

Total noninterest income (loss) 

(4,192,191)

831,316

1,084,748

1,054,646

1,093,184

(3,360,875)

1,875,501

Noninterest expense

Salaries and employee benefits

4,658,424

3,979,145

4,101,261

3,861,631

3,660,059

8,637,569

7,507,261

Data and item processing

953,718

1,030,332

1,043,435

940,872

911,744

1,984,050

1,756,771

Occupancy and equipment

750,870

761,855

709,382

641,092

623,512

1,512,725

1,294,416

Legal and professional fees

280,505

257,974

320,853

332,527

366,768

538,479

644,745

FDIC insurance 

161,334

200,001

389,431

166,176

170,937

361,335

313,803

Advertising

109,101

97,674

74,846

91,883

79,253

206,775

186,628

Other 

695,238

744,926

769,525

658,319

604,861

1,440,164

1,192,752

7,609,190

7,071,907

7,408,733

6,692,500

6,417,134

14,681,097

12,896,376

Total noninterest expense

Income (loss) before income taxes

(1,565,385)

3,847,006

3,188,356

2,569,125

3,366,497

2,281,621

5,825,350

Income tax expense (benefit)

(467,233)

994,757

820,106

634,729

898,493

527,524

1,474,710

Net income (loss)

$   (1,098,152)

$     2,852,249

$     2,368,250

$     1,934,396

$     2,468,004

$     1,754,097

$     4,350,640

Community Heritage Financial, Inc. and Subsidiaries

Per Share Data (unaudited)

Three Months Ended

Six Months Ended

6/30/2026

3/31/2026

12/31/2025

9/30/2025

6/30/2025

6/30/2026

6/30/2025

Earnings per common share

Basic

$            (0.37)

$              0.97

$              0.81

$              0.66

$              0.84

$              0.60

$              1.49

Diluted

$            (0.37)

$              0.97

$              0.80

$              0.66

$              0.84

$              0.59

$              1.48

Common shares outstanding at period end

2,948,143

2,945,928

2,932,680

2,929,053

2,928,888

2,948,143

2,928,888

Average common shares outstanding

Basic

2,946,683

2,936,041

2,932,562

2,929,012

2,928,888

2,941,391

2,925,773

Diluted

2,946,683

2,947,910

2,956,327

2,952,922

2,944,207

2,960,233

2,942,204

Cash dividends paid per common share

$              0.08

$              0.08

$              0.08

$              0.08

$              0.08

$              0.16

$              0.16

 

Community Heritage Financial, Inc. and Subsidiaries

Selected Financial Data (unaudited)

As of and for the Three Months Ended

As of and for the Six Months Ended

6/30/2026

3/31/2026

12/31/2025

9/30/2025

6/30/2025

6/30/2026

6/30/2025

Per Share Data

Common shares outstanding at period end

2,948,143

2,945,928

2,932,680

2,929,053

2,928,888

2,948,143

2,928,888

Book value per share

$               30.11

$               31.07

$               30.30

$               29.46

$               28.66

$               30.11

$               28.66

Tangible book value per share1

$               29.55

$               30.51

$               29.73

$               28.90

$               28.09

$               29.55

$               28.09

Capital (bank consolidated only unless noted otherwise)

Common equity tier 1 (CET1) capital

11.72 %

12.02 %

11.96 %

12.15 %

12.28 %

11.72 %

12.28 %

Tier 1 capital

11.72 %

12.02 %

11.96 %

12.15 %

12.28 %

11.72 %

12.28 %

Total risk-based capital

12.89 %

13.16 %

13.14 %

13.37 %

13.41 %

12.89 %

13.41 %

Tier 1 leverage ratio

8.82 %

9.47 %

9.48 %

9.32 %

9.29 %

8.82 %

9.29 %

Tangible common equity to tangible assets (CHF)1

7.30 %

7.80 %

7.73 %

7.76 %

7.52 %

7.30 %

7.52 %

Asset Quality Data

Nonaccrual loans

$        1,212,877

$        1,232,834

$        2,025,128

$        2,044,469

$        1,442,329

$        1,212,877

$        1,442,329

Non-performing assets

$        1,212,877

$        1,232,834

$        2,025,128

$        2,044,469

$        1,442,329

$        1,212,877

$        1,442,329

Non-performing assets plus loans past due 90+ days

$        1,220,371

$        1,232,834

$        2,025,128

$        2,044,469

$        1,442,329

$        1,220,371

$        1,442,329

Non-performing loans to loans

0.13 %

0.13 %

0.22 %

0.23 %

0.17 %

0.13 %

0.17 %

Non-performing assets to total assets

0.10 %

0.11 %

0.18 %

0.19 %

0.13 %

0.10 %

0.13 %

Net (charge-offs) / recoveries

$               3,450

$            (90,410)

$               3,450

$               3,450

$               4,520

$            (86,960)

$               4,520

Net loan charge-offs to average loans

0.00 %

0.01 %

0.00 %

0.00 %

0.00 %

0.01 %

0.00 %

ACL – loans2 to total loans

1.04 %

1.02 %

1.06 %

1.07 %

0.99 %

1.04 %

0.99 %

ACL – loans2 to non-performing assets plus loans past due 90+ days

827.44 %

786.92 %

486.01 %

471.95 %

601.46 %

827.44 %

601.46 %

Other Data

Return on average assets

-0.38 %

1.02 %

0.85 %

0.70 %

0.92 %

0.31 %

0.83 %

Return on average equity

-4.82 %

12.71 %

10.63 %

8.96 %

11.93 %

3.88 %

10.73 %

Net interest margin 

3.78 %

3.67 %

3.56 %

3.40 %

3.37 %

3.72 %

3.36 %

Yield on interest-earning assets 

5.55 %

5.48 %

5.45 %

5.38 %

5.32 %

5.52 %

5.30 %

Cost of interest-bearing liabilities 

2.56 %

2.61 %

2.73 %

2.85 %

2.80 %

2.59 %

2.79 %

Loans to deposits ratio 

90.33 %

95.10 %

94.52 %

91.60 %

89.19 %

90.33 %

89.19 %

1 Financial measures are calculated using methods other than those prescribed by generally accepted accounting principles (“GAAP”). Refer to “Reconciliations of Non-GAAP Financial Measures” at the end of the press release.

2 “ACL-loans” relates to the allowance for credit losses specific to loans outstanding and does not include the allowance for credit losses related to off-balance sheet credit exposure or the allowance for credit losses related to securities held-to-maturity.

 

Community Heritage Financial, Inc. and Subsidiaries

Condensed Average Balance Sheet Analysis (unaudited)

Three Months Ended

June 30, 2026

March 31, 2026

June 30, 2025

Average Balance

Interest

Yield /
Rate

Average Balance

Interest

Yield /
Rate

Average Balance

Interest

Yield /
Rate

ASSETS

Interest-earning assets:

Loans, including LHFS

$    954,410,076

$ 14,254,582

5.99 %

$    945,455,025

$ 13,870,716

5.93 %

$    868,901,865

$ 12,597,796

5.81 %

Securities

134,552,222

1,044,498

3.11 %

141,858,443

989,011

2.79 %

135,415,559

888,721

2.63 %

Fed funds sold and other bank deposits

33,144,617

244,187

2.96 %

14,241,106

84,701

2.40 %

47,920,689

467,029

3.91 %

1,122,106,915

15,543,267

5.55 %

1,101,554,574

14,944,428

5.48 %

1,052,238,113

13,953,546

5.32 %

Noninterest-earning assets

26,319,812

27,232,242

23,523,401

Total Assets

$ 1,148,426,727

$ 1,128,786,816

$ 1,075,761,514

LIABILITIES AND SHAREHOLDERS’ EQUITY

Interest-bearing liabilities:

Demand deposits

$    562,295,257

$   3,013,089

2.15 %

$    540,203,233

$   2,858,754

2.15 %

$    527,492,595

$   3,146,490

2.39 %

Time deposits

185,241,631

1,573,980

3.41 %

182,279,894

1,572,787

3.50 %

176,936,573

1,611,704

3.65 %

    Interest-bearing deposits

747,536,888

4,587,069

2.46 %

722,483,127

4,431,541

2.49 %

704,429,168

4,758,194

2.71 %

Borrowings

29,314,083

375,825

5.13 %

42,349,733

502,589

4.79 %

27,044,756

356,575

5.28 %

    Interest-bearing liabilities

776,850,971

4,962,894

2.56 %

764,832,860

4,934,130

2.61 %

731,473,924

5,114,769

2.80 %

Noninterest-bearing liabilities:

Demand deposits

269,761,926

260,898,989

254,468,601

Other

10,386,224

12,053,230

6,873,331

Total Liabilities

1,056,999,121

1,037,785,079

992,815,856

Cost of Total Deposits

1.81 %

1.83 %

1.99 %

Cost of Total Funds (interest-

  bearing liabilities plus non-

  interest-bearing deposits)

1.87 %

1.95 %

2.05 %

Shareholders’ equity

91,427,606

91,001,737

82,945,658

Total Liabilities and Shareholders Equity

$ 1,148,426,727

$ 1,128,786,816

$ 1,075,761,514

Net interest income / NIM

$ 10,580,373

3.78 %

$ 10,010,298

3.67 %

$   8,838,777

3.37 %

 

Community Heritage Financial, Inc. and Subsidiaries

Condensed Average Balance Sheet Analysis (unaudited)

Six Months Ended

June 30, 2026

June 30, 2025

Average Balance

Interest

Yield /
Rate

Average Balance

Interest

Yield /
Rate

ASSETS

Interest-earning assets:

Loans

$    949,952,286

$ 28,125,298

5.96 %

$    863,910,059

$ 24,826,334

5.78 %

Securities

138,680,430

2,033,509

2.93 %

135,273,444

1,747,353

2.58 %

Fed funds sold and other bank deposits

23,712,187

328,888

2.80 %

32,240,014

586,231

3.67 %

1,112,344,903

30,487,695

5.52 %

1,031,423,517

27,159,918

5.30 %

Noninterest-earning assets

26,319,275

22,237,546

Total Assets

$ 1,138,664,178

$ 1,053,661,063

LIABILITIES AND SHAREHOLDERS’ EQUITY

Interest-bearing liabilities:

Demand deposits

$    551,288,106

$   5,871,842

2.15 %

$    519,577,191

$   6,111,158

2.37 %

Time deposits

183,760,648

3,146,768

3.45 %

166,993,913

3,052,767

3.69 %

    Interest-bearing deposits

735,048,754

9,018,610

2.47 %

686,571,104

9,163,925

2.69 %

Borrowings

35,768,279

878,414

4.93 %

28,715,359

752,880

5.26 %

    Interest-bearing liabilities

770,817,033

9,897,024

2.59 %

715,286,463

9,916,805

2.79 %

Noninterest-bearing liabilities:

Demand deposits

265,407,529

249,504,107

Other

11,216,689

7,095,291

Total Liabilities

1,047,441,251

971,885,861

Cost of Total Deposits

1.82 %

1.97 %

Cost of Total Funds (interest-

  bearing liabilities plus non-

  interest-bearing deposits)

1.93 %

2.07 %

Shareholders’ equity

91,222,927

81,775,202

Total Liabilities and Shareholders Equity

$ 1,138,664,178

$ 1,053,661,063

Net interest income / NIM

$ 20,590,671

3.72 %

$ 17,243,113

3.36 %

 

Community Heritage Financial, Inc. and Subsidiaries

Loan and Deposit Composition (unaudited)

As of Period End

6/30/2026

3/31/2026

12/31/2025

9/30/2025

6/30/2025

Loans:

Commercial real estate:

Construction and land development 

$        77,375,812

$   84,428,311

$   87,098,819

$   80,671,698

$   67,819,407

Multifamily 

23,752,016

23,033,500

23,416,919

22,749,443

22,989,449

Farmland

47,470,183

30,473,035

30,057,354

29,121,486

32,872,235

Other:

Owner occupied 

152,971,360

152,110,763

147,006,921

142,991,662

139,335,615

Non-owner occupied 

184,240,299

178,593,573

177,115,227

170,462,324

164,434,003

Residential, including home equity

339,069,899

329,551,095

322,126,792

314,145,221

307,500,247

Commercial and industrial

144,278,828

145,316,304

139,246,435

135,174,298

132,669,094

Consumer

976,461

936,235

1,181,301

868,300

847,668

Gross loans

970,134,858

944,442,816

927,249,768

896,184,432

868,467,718

Net deferred loan costs

3,358,690

3,490,913

3,605,386

3,613,598

3,648,411

Total Loans

$      973,493,548

$ 947,933,729

$ 930,855,154

$ 899,798,030

$ 872,116,129

Deposits:

Noninterest-bearing demand

$      266,326,799

$ 272,084,060

$ 257,415,232

$ 255,052,436

$ 256,355,584

Interest-bearing:

NOW 1

240,228,075

197,158,536

199,685,709

202,974,127

203,465,972

Savings

77,224,221

75,285,399

71,859,873

71,308,729

73,765,147

Money market 1

304,000,976

271,791,739

272,585,155

266,564,412

260,793,172

Time

189,895,274

180,479,862

183,258,371

186,442,485

183,470,513

Total interest-bearing

811,348,546

724,715,536

727,389,108

727,289,753

721,494,804

Total Deposits

$   1,077,675,345

$ 996,799,596

$ 984,804,340

$ 982,342,189

$ 977,850,388

1 Includes transaction accounts enrolled in the Bank’s reciprocal deposit program.

 

Community Heritage Financial, Inc. and Subsidiaries

Reconciliation of GAAP to non-GAAP Financial Measurements (unaudited)

Three Months Ended

Six Months Ended

6/30/2026

3/31/2026

12/31/2025

9/30/2025

6/30/2025

6/30/2026

6/30/2025

Financial Measurements:

Net Income

GAAP Net income (loss)

$       (1,098,152)

$        2,852,249

$        2,368,250

$        1,934,396

$        2,468,004

$        1,754,097

$        4,350,640

Adjustments to net income:

Loss on sale of securities

5,393,148

5,393,148

Elimination of ACL – HTM securities

(50,414)

(50,414)

Retirement costs

336,911

336,911

Tax effect of adjustments to net income

(1,563,038)

(1,563,038)

Non-GAAP Net income

$        3,018,455

$        2,852,249

$        2,368,250

$        1,934,396

$        2,468,004

$        5,870,704

$        4,350,640

Provision for Credit Losses

GAAP Provision for credit losses

$           344,377

$            (77,299)

$           124,140

$           960,847

$           148,330

$           267,078

$           396,888

Adjustment to provision for credit losses:

Elimination of ACL – HTM securities

$             50,414

$                       –

$                       –

$                       –

$                       –

$             50,414

$                       –

Non-GAAP Provision for credit losses

$           394,791

$            (77,299)

$           124,140

$           960,847

$           148,330

$           317,492

$           396,888

Noninterest Income

GAAP Noninterest income (loss)

$       (4,192,191)

$           831,316

$        1,084,748

$        1,054,646

$        1,093,184

$       (3,360,875)

$        1,875,501

Adjustment to noninterest income:

Loss on sale of securities

5,393,148

5,393,148

Non-GAAP Noninterest income

$        1,200,957

$           831,316

$        1,084,748

$        1,054,646

$        1,093,184

$        2,032,273

$        1,875,501

Salaries and Benefits

GAAP Salaries and benefits

$        4,658,424

$        3,979,145

$        4,101,261

$        3,861,631

$        3,660,059

$        8,637,569

$        7,507,261

Adjustment to salaries and benefits:

Retirement costs

(336,911)

(336,911)

Non-GAAP Salaries and benefits

$        4,321,513

$        3,979,145

$        4,101,261

$        3,861,631

$        3,660,059

$        8,300,658

$        7,507,261

Noninterest Expense

GAAP Noninterest expense

$        7,609,190

$        7,071,907

$        7,408,733

$        6,692,500

$        6,417,134

$      14,681,097

$      12,896,376

Adjustment to noninterest expense:

Retirement costs

(336,911)

(336,911)

Non-GAAP Noninterest expense

$        7,272,279

$        7,071,907

$        7,408,733

$        6,692,500

$        6,417,134

$      14,344,186

$      12,896,376

Earnings per Common Share – Basic

GAAP Earnings per common share – basic

$                (0.37)

$                 0.97

$                 0.81

$                 0.66

$                 0.84

$                 0.60

$                 1.49

Effect of adjustments to net income

1.39

1.40

Non-GAAP Earnings per common share – basic

$                 1.02

$                 0.97

$                 0.81

$                 0.66

$                 0.84

$                 2.00

$                 1.49

Earnings per Common Share – Diluted

GAAP Earnings per common share – diluted

$                (0.37)

$                 0.97

$                 0.80

$                 0.66

$                 0.84

$                 0.59

$                 1.48

Effect of adjustments to net income

1.39

1.39

Non-GAAP Earnings per common share – diluted

$                 1.02

$                 0.97

$                 0.80

$                 0.66

$                 0.84

$                 1.98

$                 1.48

Annualized Return on Average Assets

GAAP Annualized return on average assets

-0.38 %

1.02 %

0.85 %

0.70 %

0.92 %

0.31 %

0.83 %

Effect of adjustments to net income

1.44 %

0.73 %

Non-GAAP Annualized return on average assets

1.05 %

1.02 %

0.85 %

0.70 %

0.92 %

1.04 %

0.83 %

Annualized Return on Average Equity

GAAP Annualized return on average equity

-4.82 %

12.71 %

10.63 %

8.96 %

11.93 %

3.88 %

10.73 %

Effect of adjustments to net income

18.06 %

9.10 %

Non-GAAP Annualized return on average equity

13.24 %

12.71 %

10.63 %

8.96 %

11.93 %

12.98 %

10.73 %

Tangible Common Equity to Tangible Assets

GAAP Total shareholders’ equity

$      88,770,282

$      91,524,532

$      88,850,559

$      86,294,398

$      83,935,662

Intangible assets

(1,656,507)

(1,656,507)

(1,656,507)

(1,656,507)

(1,656,507)

Non-GAAP Total shareholders’ equity

$      87,113,775

$      89,868,025

$      87,194,052

$      84,637,891

$      82,279,155

GAAP Total assets

$ 1,194,694,598

$ 1,153,356,703

$ 1,129,080,029

$ 1,092,463,628

$ 1,095,608,788

Intangible assets

(1,656,507)

(1,656,507)

(1,656,507)

(1,656,507)

(1,656,507)

Non-GAAP Total assets

$ 1,193,038,091

$ 1,151,700,196

$ 1,127,423,522

$ 1,090,807,121

$ 1,093,952,281

Non-GAAP Tangible common equity to tangible
assets

7.30 %

7.80 %

7.73 %

7.76 %

7.52 %

Tangible Book Value per Share

GAAP Total shareholders’ equity

$      88,770,282

$      91,524,532

$      88,850,559

$      86,294,398

$      83,935,662

Intangible assets

(1,656,507)

(1,656,507)

(1,656,507)

(1,656,507)

(1,656,507)

Non-GAAP Tangible shareholders’ equity

$      87,113,775

$      89,868,025

$      87,194,052

$      84,637,891

$      82,279,155

Common shares outstanding

2,948,143

2,945,928

2,932,680

2,929,053

2,928,888

Non-GAAP Tangible book value per share

$               29.55

$               30.51

$               29.73

$               28.90

$               28.09

 

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SOURCE Community Heritage Financial, Inc.