First Northern Community Bancorp (the “Company”, NASDAQ: FNRN), holding company for First Northern Bank (“First Northern” or the “Bank”), today reported net income of $10.6 million, or $0.64 per diluted share, for the six months ended June 30, 2026, up 16.4% compared to net income of $9.1 million, or $0.55 per diluted share, for the six months ended June 30, 2025.

Net income for the quarter ended June 30, 2026, was $4.7 million, or $0.29 per diluted share, down 13.5% compared to net income of $5.5 million, or $0.33 per diluted share, for the quarter ended June 30, 2025.

Total assets as of June 30, 2026, were $1.93 billion, an increase of $54.4 million, or 2.9%, compared to June 30, 2025. Total net loans, including loans held-for-sale, as of June 30, 2026, were $1.09 billion, an increase of $29.0 million, or 2.7%, compared to June 30, 2025. The increase in net loans was primarily driven by growth in commercial loans, which was partially offset by net reductions in commercial real estate, agriculture, residential mortgage and consumer loans. Total deposits as of June 30, 2026, were $1.69 billion, an increase of $28.6 million, or 1.7%, compared to June 30, 2025.

The Company continued to be “well capitalized” under regulatory definitions, exceeding the 10% total risk-based capital ratio threshold as of June 30, 2026.

Jeremiah Smith, President and Chief Executive Officer, commented, “We are pleased with our second quarter performance, highlighted by strong loan growth, continued credit quality improvements, and disciplined balance sheet management. Net loans increased by $27.9 million during the quarter, representing an annualized growth rate of 10.5%, while non-accrual loans declined by 7.1% to $4.6 million. Our net interest margin remained strong at 3.75%, and our cost of funds was well managed at 0.90%, reflecting the ongoing strength of our low-cost deposit franchise. The acquisition of Beacon Wealth in the fourth quarter of 2025 continued to improve our total non-interest income. Investment and brokerage services income for the quarter ended June 30, 2026 increased by 141.3% compared to the same quarter one year prior, contributing to a 14.7% increase in total non-interest income to $1.8 million compared to June 30, 2025.”

Further, “We also remain focused on managing operating expenses while investing in the future of the Bank. During the second quarter, our systems upgrade project accelerated, resulting in modest increases in staffing, data processing, and consulting expenses. We expect these elevated costs to continue through our planned fourth quarter project implementation, after which we anticipate enhanced capabilities, improved process efficiencies, and long-term operating benefits beginning in 2027.”

Lastly, Mr. Smith commented, “We remain committed to enhance and unlock shareholder value. On April 24, 2026, we successfully uplisted to The Nasdaq Capital Market, and, effective June 29, 2026, we were added to the Russell 3000 Index. These milestones significantly increased trading volume, improved liquidity of our common stock, and expanded our visibility among institutional investors as index funds tracking the Russell 3000 acquired shares. In addition to improving our valuation, we continued to improve our book value per share, which increased from $13.03 at March 31, 2026 to $13.24 at June 30, 2026. Together, these achievements reflect the continued execution of our long-term strategy to create value for our shareholders while positioning the Company for future growth."

SECOND QUARTER HIGHLIGHTS (UNAUDITED)

Performance and operating highlights for the Company for the periods noted below included the following:

Three months ended

June 30,

March 31,

June 30,

(in thousands, except per share and share data)

2026

2026

2025

Return on average assets (“ROAA”) (annualized)

0.98

%

1.24

%

1.18

%

Return on average equity (“ROAE”) (annualized)

8.80

%

11.21

%

11.67

%

Pre-tax income

$

6,215

$

7,612

$

7,597

Net income

$

4,728

$

5,906

$

5,466

Net interest margin (annualized)

3.75

%

3.83

%

3.85

%

Cost of funds (annualized)

0.90

%

0.90

%

0.88

%

Efficiency ratio

63.69

%

58.23

%

58.91

%

Basic earnings per common share

$

0.29

$

0.37

$

0.33

Diluted earnings per common share

$

0.29

$

0.36

$

0.33

Weighted average basic common shares outstanding

16,119,853

16,133,555

16,377,019

Weighted average diluted common shares outstanding

16,508,791

16,490,162

16,592,259

Shares outstanding at end of period

16,395,303

16,409,660

16,609,244

Book value per share

$

13.24

$

13.03

$

11.73

Leverage ratio

12.0

%

11.7

%

11.3

%

Common equity tier 1 capital ratio

17.7

%

17.8

%

16.9

%

Tier 1 capital ratio

17.7

%

17.8

%

16.9

%

Total capital ratio

19.0

%

19.1

%

18.1

%

Tangible common equity ratio

11.0

%

10.9

%

10.2

%

Reconciliation of Non-GAAP Financial Measures

Total shareholders' equity

$

217,154

$

213,799

$

194,885

Less mortgage servicing rights

(1,101

)

(1,126

)

(1,242

)

Less intangible assets

(3,834

)

(4,079

)

(2,952

)

Total tangible common stockholders' equity

$

212,219

$

208,594

$

190,691

Total assets

$

1,926,412

$

1,924,548

$

1,871,990

Less mortgage servicing rights

(1,101

)

(1,126

)

(1,242

)

Less intangible assets

(3,834

)

(4,079

)

(2,952

)

Total tangible assets

$

1,921,477

$

1,919,343

$

1,867,796

Tangible common equity ratio

11.0

%

10.9

%

10.2

%

Summary Results (Unaudited)

The following is a summary of the components of the Company’s operating results for the periods indicated:

Three months ended

June 30,

March 31,

(in thousands)

2026

2026

$ Change

% Change

Selected operating data:

Net interest income

$

17,006

$

17,204

$

(198

)

(1.15

)%

Provision for credit losses

600

300

300

100.00

%

Non-interest income

1,763

1,740

23

1.32

%

Non-interest expense

11,954

11,032

922

8.36

%

Pre-tax income

6,215

7,612

(1,397

)

(18.35

)%

Provision for income taxes

1,487

1,706

(219

)

(12.84

)%

Net income

$

4,728

$

5,906

$

(1,178

)

(19.95

)%

Three months ended

June 30,

June 30,

(in thousands)

2026

2025

$ Change

% Change

Selected operating data:

Net interest income

$

17,006

$

16,953

$

53

0.31

%

Provision for credit losses

600

600

NM

Non-interest income

1,763

1,537

226

14.70

%

Non-interest expense

11,954

10,893

1,061

9.74

%

Pre-tax income

6,215

7,597

(1,382

)

(18.19

)%

Provision for income taxes

1,487

2,131

(644

)

(30.22

)%

Net income

$

4,728

$

5,466

$

(738

)

(13.50

)%

Balance Sheet Summary (Unaudited)

June 30,

December 31,

(in thousands)

2026

2025

$ Change

% Change

Selected financial condition data:

Cash and cash equivalents

$

113,435

$

145,554

$

(32,119

)

(22.07

)%

Total investments

618,931

617,243

1,688

0.27

%

Total loans, net

1,092,098

1,050,473

41,625

3.96

%

Total assets

1,926,412

1,910,950

15,462

0.81

%

Total deposits

1,691,887

1,679,143

12,744

0.76

%

Total liabilities

1,709,258

1,698,932

10,326

0.61

%

Total shareholders’ equity

217,154

212,018

5,136

2.42

%

Net Interest Income and Net Interest Margin (Unaudited)

The following table shows the components of net interest income and net interest margin for the quarterly periods indicated:

Three months ended

June 30, 2026

March 31, 2026

June 30, 2025

(in thousands)

Average Balance

Interest Income/ Expense

Yields Earned/ Rates Paid (1)

Average Balance

Interest Income/ Expense

Yields Earned/ Rates Paid (1)

Average Balance

Interest Income/ Expense

Yields Earned/ Rates Paid (1)

Assets

Interest-earning assets:

Loans

$

1,070,933

$

14,549

5.45

%

$

1,044,166

$

14,322

5.56

%

$

1,044,581

$

14,629

5.62

%

Certificates of deposit

10,699

107

4.01

%

10,558

106

4.07

%

15,112

157

4.17

%

Interest-bearing due from banks

102,368

1,034

4.05

%

125,045

1,098

3.56

%

85,828

1,010

4.72

%

Investment securities, taxable

569,985

4,529

3.19

%

573,637

4,434

3.13

%

560,021

4,137

2.96

%

Investment securities, non-taxable

54,549

438

3.22

%

57,685

447

3.14

%

49,497

391

3.17

%

Other interest-earning assets

10,870

149

5.50

%

10,870

555

20.71

%

10,808

250

9.28

%

Total average interest-earning assets

1,819,404

20,806

4.59

%

1,821,961

20,962

4.67

%

1,765,847

20,574

4.67

%

Non-interest-earning assets:

Cash and due from banks

30,581

29,481

30,777

Premises & equipment, net

8,969

8,693

7,866

Interest receivable and other assets

67,325

65,134

53,556

Total average assets

$

1,926,279

$

1,925,269

$

1,858,046

Liabilities and Stockholders’ Equity

Interest-bearing liabilities:

Interest-bearing transaction deposits

$

451,794

810

0.72

%

$

444,368

766

0.70

%

$

428,553

693

0.65

%

Savings and MMDA’s

477,236

1,857

1.56

%

475,494

1,809

1.54

%

447,276

1,602

1.44

%

Time, $250,000 and under

84,760

677

3.20

%

85,614

723

3.42

%

88,024

889

4.05

%

Time, over $250,000

53,683

456

3.41

%

55,793

460

3.34

%

51,942

362

2.80

%

FHLB advances

6,593

75

4.56

%

Total average interest-bearing liabilities

1,067,473

3,800

1.43

%

1,061,269

3,758

1.44

%

1,022,388

3,621

1.42

%

Non-interest-bearing liabilities:

Non-interest-bearing demand deposits

626,901

632,800

634,352

Interest payable and other liabilities

16,485

17,462

13,505

Total average liabilities

1,710,859

1,711,531

1,670,245

Total average stockholders’ equity

215,420

213,738

187,801

Total average liabilities and stockholders’ equity

$

1,926,279

$

1,925,269

$

1,858,046

Net interest income and net interest margin

$

17,006

3.75

%

$

17,204

3.83

%

$

16,953

3.85

%

  • (1)

  • For disclosure purposes, yield/rates are annualized by dividing the number of days in the reported period by 365.

About First Northern Bank

First Northern Bank is an independent community bank that specializes in relationship banking. The Bank, headquartered in Solano County since 1910, serves Solano, Yolo, Sacramento, Placer, Colusa, and Glenn counties, as well as the west slope of El Dorado County. Experts are available in small business, commercial, real estate, and agribusiness lending, as well as mortgage loans. The Bank is an SBA Preferred Lender. Real estate mortgage and small-business loan officers are available by appointment at any of the Bank’s 14 branches, including Dixon, Davis, West Sacramento, Fairfield, Vacaville, Winters, Woodland, Sacramento, Roseville, Auburn, Rancho Cordova, Colusa, Willows, and Orland. Non-FDIC insured Investment and Brokerage Services are also available at every branch location. First Northern Bank is rated as a Veribanc “Green-3 Star Blue Ribbon” Bank and a “5-Star Superior” Bank by Bauer Financial for the earnings period ended March 31, 2026 () and (). For additional information, please visit thatsmybank.com or call (707) 678-7742. Member FDIC. Equal Housing Lender.

Forward-Looking Statements

This press release and other public statements may include certain forward-looking statements about First Northern Community Bancorp and its subsidiaries (the Company). These forward-looking statements are based on managements current expectations, including but not limited to statements about the Companys performance and the strength of its low-cost deposit franchise, focus on managing operating expenses and improving shareholder value and positioning the Company for future growth, and the expected costs and potential benefits of the Company's systems upgrade project, and are subject to certain risks, uncertainties and changes in circumstances. Actual results may differ materially from these expectations due to changes in global political, economic, trade, business, competitive, market and regulatory factors. More detailed information about these risk factors is contained in the Companys reports filed with the Securities and Exchange Commission on Forms 10-K and 10-Q, each as it may be amended from time to time, which identify important risk factors that could cause actual results to differ materially from those contained in the forward-looking statements. Any anticipated benefits of the uplisting of the Companys common stock to The Nasdaq Capital Market are subject to market conditions and other factors outside of the Companys control, and no assurance can be given as to the effect that the uplisting may have on the trading volume of our stock or on the liquidity of an investment in our stock. The financial information contained in this release should be read in conjunction with the consolidated financial statements and notes thereto included in the Companys most recent reports on Form 10-K and Form 10-Q, and any reports on Form 8-K. Readers are cautioned not to place undue reliance on forward-looking statements, which speak only as of the date made. The Company undertakes no obligation to update any forward-looking statements to reflect events or circumstances arising after the date on which they are made, except as may be required by applicable law. For further information regarding the Company, please read the Companys reports filed with the SEC and available at .

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