Robert B. Nolen, Jr., President and Chief Executive Officer of Pinnacle Bancshares, Inc. (OTCID: PCLB), today announced the Company’s second quarter results of operations.

  • For the three months ended June 30, 2026, Pinnacle’s basic/diluted earnings per share was $1.14 as compared to $1.11 per share for the three months ended June 30, 2025. Net income for the three months ended June 30, 2026 was $1,027,000 as compared to $984,000 for the three months ended June 30, 2025.
  • For the six months ended June 30, 2026, Pinnacle’s basic/diluted earnings per share was $2.35 as compared to $2.22 per share for the six months ended June 30, 2025. Net income for the six months ended June 30, 2026 was $2,107,000 as compared to $2,002,000 for the six months ended June 30, 2025.
  • Included in net income for both the three and six months ended June 30, 2026 was a loss of $268,000 in the sale of available for sale securities. The proceeds from the sale of these available for sale securities were used to purchase higher yielding securities with a shorter average duration.
  • For the three and six months ended June 30, 2026, return on average assets was 1.06%, and 1.12%, respectively, compared to 1.11% and 1.13%, respectively, in the comparable 2025 period.

The Company’s net interest margin was 3.20% and 3.21% for the three and six months ended June 30, 2026, respectively, as compared to 3.13% and 3.16% for the three and six months ended June 30, 2025.

At June 30, 2026, the Company’s allowance for loan losses as a percent of total loans was 1.48%, compared to 1.52% at December 31, 2025. There were $21,000 and $22,000 in nonperforming assets as of June 30, 2026 and December 31, 2025, respectively.

Pinnacle Bank was classified as “well capitalized” at June 30, 2026. All capital ratios are significantly higher than the requirements for a well-capitalized institution. As of June 30, 2026, the Bank’s common equity Tier 1 capital and Tier 1 risk-based capital ratios were each 20.01%. As of June 30, 2026, its total capital ratio was 20.89%, and its Tier 1 leverage ratio was 11.30%.

Dividends of $.27 and $.54 per share were paid to shareholders during the three and six months ended for both June 30, 2026 and 2025.

Management believes that the Company has sufficient liquidity through its low loan to deposit ratio at June 30, 2026, as well as available funding from outside sources. Our net funding availability, as a percentage of our franchise funding, is 99.69% as compared to our established minimal limit of 25%. In addition, the Bank provides access to additional FDIC insurance coverage for accounts that would otherwise exceed deposit insurance coverage.

The Company’s total deposits, excluding brokered deposits, at June 30, 2026 increased approximately $17.1 million, or 5%, as compared to December 31, 2025.

Effects of Inflation

Inflation caused a substantial rise in interest rates during 2023 and 2022 which had a negative effect in the securities market. As a result of rising interest rates, the Company recorded an accumulated other comprehensive loss on securities available for sale of approximately $23 million as of June 30, 2026 as compared to $22.8 million as of December 31, 2025. Although these unrealized losses recorded as of June 30, 2026 and December 31, 2025 were significant, management does not anticipate these losses to be other than temporary as these unrealized losses do not currently appear related to any credit deterioration within the portfolio but from higher interest rates. These losses do not impact the Bank’s regulatory capital ratios.

Forward-Looking Statements

Information contained in this press release, other than historical information, may be considered forward-looking in nature and is subject to various risks, uncertainties and assumptions. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those anticipated, estimated or expected. Pinnacle undertakes no duty to update any forward-looking statement to conform the statement to actual results or changes in Pinnacle’s expectations. Certain tabular presentations may not reconcile because of rounding.

Pinnacle Bancshares, Inc.’s wholly owned subsidiary Pinnacle Bank has seven offices located in central and northwest Alabama.

PINNACLE BANCSHARES, INC.

Unaudited Financial Highlights

(In Thousands, except share and per share data)

 

Three Months Ended June 30,

2026

2025

Net income

$

1,027,000

$

984,000

Basic and diluted earnings per share

$

1.14

$

1.11

Performance ratios (annualized):

Return on average assets

1.06

%

1.11

%

Return on average equity (excluding OCI)

8.62

%

9.11

%

Interest rate spread

2.60

%

2.56

%

Net interest margin

3.20

%

3.13

%

Operating cost to assets

2.21

%

2.37

%

Weighted average basic and diluted shares outstanding

898,336

898,512

Dividends per share

$

0.27

$

0.27

Provision for loan losses

$

-

$

-

Six Months Ended June 30,

2026

2025

Net income

$

2,107,000

$

2,002,000

Basic and diluted earnings per share

$

2.35

$

2.22

Performance ratios (annualized):

Return on average assets

1.12

%

1.13

%

Return on average equity (excluding OCI)

9.13

%

9.33

%

Interest rate spread

2.62

%

2.61

%

Net interest margin

3.21

%

3.16

%

Operating cost to assets

2.27

%

2.32

%

Weighted average basic and diluted shares outstanding

898,336

900,452

Dividends per share

$

0.54

$

0.54

Provision for loan losses

$

-

$

-

(Audited)

June 30, 2026

December 31, 2025

Total assets

$

385,422,000

$

364,232,000

Loans receivable, net

$

134,055,000

$

130,849,000

Deposits

$

351,602,000

$

331,496,000

Brokered CD’s included in deposits

$

23,985,000

$

20,983,000

Total stockholders’ equity

$

24,004,000

$

22,646,000

Book value per share

$

26.72

$

25.21

Book value per share (excluding OCI)

$

52.00

$

50.19

Total average stockholders’ equity to assets ratio (excluding OCI)

12.22

%

12.20

%

Asset quality ratios:

Nonperforming loans as a percent of total loans

.02

%

.02

%

Nonperforming assets as a percent of total loans

.02

%

.02

%

Allowance for loan losses as a percent of total loans

1.48

%

1.52

%

 

FINANCIAL INFORMATION

PINNACLE BANCSHARES, INC.

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION

 

(Unaudited)

(Audited)

June 30,

December 31,

2026

2025

Assets

Cash and cash equivalents

$

3,116,663

2,763,958

Interest bearing deposits in banks

29,291,541

21,122,646

Securities available for sale

185,573,447

176,921,364

Restricted equity securities

969,600

957,100

Loans

136,067,029

132,861,644

Less Allowance for loan losses

2,012,179

2,013,072

Loans, net

134,054,850

130,848,572

Premises and equipment, net

8,314,167

7,801,667

Right-of-use lease assets – operating

956,473

981,519

Goodwill

306,488

306,488

Bank owned life insurance

11,754,018

11,498,037

Accrued interest receivable

2,072,132

2,072,700

Deferred tax assets, net

7,762,855

7,548,292

Other assets

1,249,709

1,409,158

Total assets

$

385,421,943

$

364,231,501

Liabilities and Stockholders’ Equity

Deposits

Noninterest-bearing

$

99,153,642

$

92,867,774

Interest-bearing

252,448,426

238,627,990

Total deposits

351,602,068

331,495,764

Subordinated debentures

3,093,000

3,093,000

Other borrowings

4,000,000

4,000,000

Accrued interest payable

723,505

781,290

Operating lease liabilities

956,473

981,519

Other liabilities

1,043,031

1,233,844

Total liabilities

361,418,077

341,585,417

Stockholders’ equity

Common stock, par value $.01 per share; 2,400,000 authorized; 1,872,313 issued; 898,336 shares outstanding

18,723

18,723

Additional paid‑in capital

8,923,223

8,923,223

Treasury stock (973,977 shares)

(15,929,095

)

(15,929,095

)

Retained earnings

53,697,297

52,075,496

Accumulated other comprehensive loss, net of tax

(22,706,282

)

(22,442,263

)

Total stockholders’ equity

24,003,866

22,646,084

Total liabilities and stockholders’ equity

$

385,421,943

$

346,231,501

PINNACLE BANCSHARES, INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME

 

Three Months Ended

Six Months Ended

June 30,

June 30,

2026

2025

2026

2025

Interest income

Loans, including fees

$

2,377,009

$

2,206,111

$

4,689,450

$

4,496,357

Securities available for sale

1,642,304

1,428,563

3,199,012

2,798,043

Other interest

216,943

257,989

450,678

492,729

Total interest income

4,236,256

3,892,663

8,339,140

7,787,129

Interest expense

Deposits

1,130,042

982,155

2,158,525

1,905,824

Borrowings and repurchase agreements

45,556

49,769

94,778

112,114

Subordinated debentures

38,000

37,400

76,000

76,450

Total interest expense

1,213,598

1,069,324

2,329,302

2,094,388

Net interest income

3,022,658

2,823,339

6,009,837

5,692,741

Provision for loan losses

15,000

-

30,000

-

Net interest income after provision

for loan losses

3,007,658

2,823,339

5,979,837

5,692,741

Other income

Fees and service charges on deposit accounts

426,320

403,046

826,771

791,689

Bank owned life insurance

127,294

115,500

255,980

232,721

Loss on sale of securities available for sale

(267,613

)

-

(267,613

)

-

Mortgage fee income

8,804

5,330

19,377

5,330

Total other income

294,805

523,876

834,515

1,029,740

Other expense:

Salaries and employee benefits

1,169,021

1,200,564

2,470,478

2,409,512

Occupancy expense

284,763

306,971

609,012

621,063

Marketing and professional expense

112,423

68,345

189,948

123,843

Other operating expenses

538,777

525,652

1,021,568

1,030,584

Total other expenses

2,104,984

2,101,532

4,291,006

4,185,002

Income before income taxes

1,197,479

1,245,683

2,523,346

2,537,479

Income tax expense

170,828

261,329

416,444

535,138

Net income

$

1,026,651

$

984,354

$

2,106,902

$

2,002,341

Cash dividend per share

$

0.27

$

0.27

$

0.54

$

0.54

Basic and diluted earnings per share

$

1.14

$

1.10

$

2.35

$

2.22

Weighted –average basic and diluted

shares outstanding

898,336

898,512

898,336

900,452

PINNACLE BANCSHARES, INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

Six Months Ended June 30, 2026 and 2025

Accumulated

Additional

Other

Total

Common Stock

Paid-in

Treasury

Retained

Comprehensive

Stockholders’

Shares

Amount

Capital

Stock

Earnings

Loss

Equity

Balance December 31, 2024

1,872,313

$

18,723

$

8,923,223

$

(15,698,015

)

$

48,857,057

$

(28,239,616

)

$

13,861,372

Net income

-

-

-

-

2,002,341

-

2,002,341

Cash dividends declared

($.54 per share)

-

-

-

-

(485,641

)

-

(485,641

)

Purchase of treasury stock

-

-

-

(231,080

)

-

-

(231,080

)

Other comprehensive income

-

-

-

-

-

1,902,547

1,902,547

Balance June 30, 2025

1,872,313

$

18,723

$

8,923,223

$

(15,929,095

)

$

50,373,757

$

(26,337,069

)

$

17,049,539

Accumulated

Additional

Other

Total

Common Stock

Paid-in

Treasury

Retained

Comprehensive

Stockholders’

Shares

Amount

Capital

Stock

Earnings

Loss

Equity

Balance December 31, 2025

1,872,313

$

18,723

$

8,923,223

$

(15,929,095

)

$

52,075,496

$

(22,442,263

)

$

22,646,084

Net income

-

-

-

-

2,106,902

-

2,106,902

Cash dividends declared

($.54 per share)

-

-

-

-

(485,101

)

-

(485,101

)

Other comprehensive loss

-

-

-

-

-

(264,019

)

(264,019

)

Balance June 30, 2026

1,872,313

$

18,723

$

8,923,223

$

(15,929,095

)

$

53,697,297

$

(22,706,282

)

$

24,003,866

PINNACLE BANCSHARES, INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

 

For the Six Months Ended

June 30,

2026

2025

OPERATING ACTIVITIES:

Net income

$

2,106,902

$

2,002,341

Adjustments to reconcile net income to net cash provided by operating activities:

Depreciation

242,023

242,651

Provision for loan losses

30,000

-

Loss on sale of securities available for sale

267,613

-

Net investment (accretion) amortization expense

(23,374

)

77,948

Amortization of discount of solar income tax credit

(82,831

)

-

Bank owned life insurance

(255,980

)

(232,721

)

Decrease in accrued interest receivable

568

73,952

Decrease in accrued interest payable

(57,785

)

(198,591

)

Net other operating activities

(275,536

)

(270,406

)

Net cash provided by operating activities

1,951,600

1,695,174

INVESTING ACTIVITIES:

Net (increase) decrease in loans

(3,236,278

)

3,283,044

Net increase in interest-bearing deposits in other banks

(8,168,895

)

(4,934,519

)

Purchase of securities available for sale

(25,020,356

)

(8,074,614

)

Proceeds from sale of securities available for sale

7,982,921

-

Proceeds from maturing, sale and payments received on securities available for sale

7,762,127

4,602,696

Net purchase of restricted equity securities

(12,500

)

(2,700

)

Purchase of premises and equipment

(754,523

)

(49,401

)

Proceeds from income tax refund associated with federal solar tax credit

1,902,849

-

Purchase of federal solar tax credit

(1,675,443

)

-

Net cash used in investing activities

(21,220,098

)

(5,175,494

)

FINANCING ACTIVITIES:

Net increase in deposits

20,106,304

9,885,577

Proceeds from other borrowings

2,000,000

-

Repayments of other borrowings

(2,000,000

)

(5,000,000

)

Purchase of treasury stock

-

(231,080

)

Payments of cash dividends

(485,101

)

(485,641

)

Net cash provided by financing activities

19,621,203

4,168,856

Net increase in cash and cash equivalents

352,705

685,536

Cash and cash equivalents at beginning of period

2,763,958

2,406,608

Cash and cash equivalents at end of period

$

3,116,663

$

3,095,144

SUPPLEMENTAL DISCLOSURES:

Cash paid during the period for:

Interest

$

2,387,087

$

2,292,979

Taxes

$

545,985

$

537,759

OTHER NONCASH TRANSACTIONS

Real estate acquired through foreclosure

$

-

$

-

Internally financed sales of other real estate owned

$

-

$

-

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