PBCO Financial Corporation (OTCID: “PBCO”), the holding company (the “Company”) of People’s Bank of Commerce (the “Bank”), today reported net income of $2.2 million and earnings per share of $0.43 for the second quarter of 2026, compared to net income of $2.7 million and $0.52 per share for the first quarter of 2026.

Highlights

  • Return on average assets of 1.14% for the second quarter
  • Cost of deposits decreased to 1.35% during second quarter versus 1.41% in the first quarter
  • Tangible book value per share of $19.03, an increase of 2.4% in the second quarter
  • On July 22, 2026 Company entered into a definitive agreement to merge with and into Northrim BanCorp, Inc.

Julia Beattie, President and CEO of the Company, commented, “We are pleased with our operating results for the second quarter, which included strong profitability, incremental loan growth and maintaining our low-cost core deposit base. Further, our Steelhead Finance division saw a significant increase in revenue during the quarter. Separately, we are pleased to announce the signing of a definitive agreement to merge with Northrim BanCorp, Inc. which marks a new chapter in the history of our Company. Additional information can be found on the website for PBCO or Northrim, under Investor Relations. Our shareholders and customers can expect to receive more information in the mail in the coming months.”

Portfolio loans increased $2.1 million during the second quarter, a 0.4% increase from the first quarter and the credit quality of the loan portfolio remains strong. Deposit balances decreased $35.2 million from first quarter of 2026. The Bank continues to actively focus on growing core deposits, which is reflected in the increase in non-interest bearing in the first half of 2026.

During the second quarter, non-interest income increased by $402 thousand, with the increase primarily attributed to a 30.5% increase in factoring revenue from our Steelhead Finance division of $432 thousand for the quarter, while other non-interest income was down $40 thousand, due to non-recurring income recognized in the first quarter. Non-interest expenses totaled $6.2 million in the second quarter, an increase of $445 thousand from the first quarter of 2026. During the second quarter, the Bank wrote-off the remaining unamortized implementation and current year fees on a non-performing vendor contract, resulting in $170 thousand in one-time expense.

The Bank’s leverage ratio was 15.40% as of June 30, 2026, compared to 15.04% as of March 31, 2026. The Company’s tangible common equity was $96.5 million as of June 30, 2026, compared to $94.3 million as of March 31, 2026. No stock repurchases were completed during the second quarter.

About PBCO Financial Corporation

PBCO Financial Corporation’s stock trades on the over-the-counter market under the symbol PBCO. Additional information about the Company is available in the investor section of the Company’s website at: .

Founded in 1998, People’s Bank of Commerce is a full-service, commercial bank headquartered in Medford, Oregon with branches in Albany, Ashland, Central Point, Eugene, Grants Pass, Jacksonville, Klamath Falls, Lebanon, Medford, and Salem.

“Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995:

This release includes forward-looking statements intended to qualify for the safe harbor from liability established by the Private Securities Litigation Reform Act of 1995. These forward-looking statements generally can be identified by the use of words or phrases such as “believes,” “expects,” “anticipates,” “foresees,” “forecasts,” “estimates,” “plans,” “projects,” or other words or phrases of similar import indicating that the statement addresses some future result, occurrence, plan, or objective. Similarly, statements herein that describe People’s Bank’s business strategy, outlook, objectives, plans, intentions or goals also are forward-looking statements. All such forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from those expressed or implied in forward-looking statements.

 Consolidated Balance Sheets(Dollars in 000's)6/30/20263/31/202612/31/20259/30/20256/30/2025BALANCE SHEETASSETSCash and due from banks

$

7,714

$

5,319

$

5,959

$

6,194

$

6,917

Federal funds sold

-

-

-

-

-

Interest bearing deposits

14,801

22,451

31,747

53,846

51,060

Investment securities

95,897

106,500

114,079

119,970

127,850

Loans held for sale

-

-

-

-

-

Loans held for investment, net of unearned income

570,142

568,024

567,673

560,615

553,948

Total Loans, net of deferred fees and costs

570,142

568,024

567,673

560,615

553,948

Allowance for loan losses

(6,445

)

(6,551

)

(6,418

)

(6,304

)

(5,971

)

Premises and equipment, net

27,519

27,643

27,847

28,480

28,797

Bank owned life insurance

18,420

18,269

17,846

17,695

17,516

Other Assets

48,593

37,547

29,896

29,821

30,905

Total assets

$

776,641

$

779,202

$

788,629

$

810,317

$

811,022

 LIABILITIESDepositsDemand - non-interest bearing

$

226,160

$

224,735

$

220,919

$

239,521

$

242,281

Demand - interest bearing

167,789

183,590

199,131

189,924

205,034

Money market and savings

207,112

226,985

223,944

236,949

222,265

Time deposits of less than $250,000

7,206

7,221

7,489

7,476

7,716

Time deposits of more than $250,000

1,870

2,824

2,484

3,072

2,757

Total deposits

$

610,137

$

645,355

$

653,967

$

676,942

$

680,053

 Borrowed funds

51,429

27,792

27,894

28,274

28,381

Other liabilities

14,915

8,061

9,139

8,853

9,248

Total liabilities

$

676,481

$

681,208

$

691,000

$

714,069

$

717,682

 STOCKHOLDERS' EQUITYCommon stock, surplus & retained earnings

$

107,308

$

105,087

$

104,634

$

104,022

$

102,138

Accumulated other comprehensive income, net of tax

(7,148

)

(7,093

)

(7,005

)

(7,774

)

(8,798

)

Total stockholders' equity

$

100,160

$

97,994

$

97,629

$

96,248

$

93,340

 Total liabilities & stockholders' equity

$

776,641

$

779,202

$

788,629

$

810,317

$

811,022

  Consolidated Statements of Income(Dollars in 000's)2nd Quarter 20261st Quarter 20264th Quarter 20253rd Quarter 20252nd Quarter 2025INCOME STATEMENTINTEREST INCOMELoans

$

9,044

$

9,129

$

9,007

$

8,749

$

8,595

Investments

403

437

462

477

496

Federal funds sold and due from banks

151

204

586

536

563

Total interest income

9,598

9,770

10,055

9,762

9,654

 INTEREST EXPENSEDeposits

2,094

2,208

2,438

2,591

2,483

Borrowed funds

369

261

262

262

259

Total interest expense

2,463

2,469

2,700

2,853

2,742

 NET INTEREST INCOME

7,135

7,301

7,355

6,909

6,912

Provision for loan losses

510

130

250

345

278

Net interest income after provision for loan losses

6,625

7,171

7,105

6,564

6,634

 NONINTEREST INCOMEService charges

123

114

111

114

114

Steelhead finance income

1,844

1,413

1,277

1,236

1,224

BOLI Income

151

149

149

146

143

Other non-interest income

483

523

496

482

570

Total noninterest income

2,601

2,199

2,033

1,978

2,051

 NONINTEREST EXPENSESalaries and employee benefits

3,754

3,725

3,735

3,578

3,543

Occupancy & equipment expense

805

832

844

868

854

Advertising expense

133

121

119

125

102

Professional expenses

223

214

188

194

218

Data processing expense

614

397

432

433

412

Loss on sale of investments

-

-

-

-

-

Other operating expenses

695

490

442

595

790

Total noninterest expense

6,224

5,779

5,760

5,793

5,919

 Income before taxes

3,002

3,591

3,378

2,749

2,766

Provision for income taxes

781

919

879

691

708

 NET INCOME

$

2,221

$

2,672

$

2,499

$

2,058

$

2,058

 Shares outstanding end of quarter

5,072,054

5,073,816

5,124,357

5,245,413

5,258,407

Average diluted shares outstanding

5,133,967

5,169,497

5,227,865

5,292,256

5,319,429

Earnings per share

$

0.44

$

0.52

$

0.48

$

0.39

$

0.39

Diluted earnings per share

$

0.43

$

0.52

$

0.48

$

0.39

$

0.39

  (Dollars in 000's)6/30/20263/31/202612/31/20259/30/20256/30/2025Performance RatiosReturn on average assets

1.14%

1.37%

1.23%

1.01%

1.01%

Return on average equity

8.93%

10.81%

10.26%

8.68%

8.94%

Net interest margin

4.20%

4.21%

3.98%

3.74%

3.76%

Yield on loans

6.39%

6.55%

6.35%

6.23%

6.23%

Cost of deposits

1.35%

1.41%

1.42%

1.51%

1.46%

Efficiency ratio excluding non-recurring expenses

63.93%

60.83%

61.35%

65.19%

66.04%

Full-time equivalent employees

138

129

126

133

137

 CapitalCommunity Bank Leverage Ratio

15.40%

15.04%

14.78%

14.29%

14.03%

Book value per share

$

19.75

$

19.31

$

19.05

$

18.35

$

17.75

Tangible book value per share

$

19.03

$

18.59

$

18.34

$

17.65

$

17.05

Dividends per Share

$

-

$

0.25

$

-

$

-

$

-

 Asset QualityAllowance for loan losses (ALLL)

$

6,445

$

6,551

$

6,418

$

6,304

$

5,971

Nonperforming loans (NPLs)

$

5,416

$

7,236

$

4,147

$

4,095

$

3,372

Nonperforming assets (NPAs)

$

5,416

$

7,236

$

4,147

$

4,095

$

3,372

Classified assets(2)

$

23,496

$

10,768

$

11,528

$

13,031

$

9,288

ALLL as a percentage of loans

1.13%

1.15%

1.13%

1.12%

1.08%

Net charge offs (recoveries) to average loans

0.11%

0.00%

0.02%

0.00%

0.00%

Nonperforming assets as a percentage of total assets

0.70%

0.93%

0.53%

0.51%

0.42%

Classified Asset Ratio(3)

22.04%

10.30%

11.08%

12.71%

9.35%

Past due as a percentage of total loans

1.06%

1.27%

0.73%

0.87%

0.96%

 End of period balancesTotal securities and short term deposits

$

110,698

$

128,951

$

145,826

$

173,816

$

178,910

Total loans

$

570,142

$

568,024

$

567,673

$

560,615

$

553,948

Total earning assets

$

680,840

$

696,975

$

713,499

$

734,431

$

732,858

Intangible assets

$

3,650

$

3,660

$

3,670

$

3,681

$

3,690

Total assets

$

776,641

$

779,202

$

788,629

$

810,317

$

811,022

Total noninterest bearing deposits

$

226,160

$

224,735

$

220,919

$

239,521

$

242,281

Total deposits

$

610,137

$

645,355

$

653,967

$

676,942

$

680,053

 Average balancesTotal securities and short term deposits

$

121,532

$

137,263

$

176,173

$

181,528

$

181,971

Total loans

$

568,134

$

559,328

$

556,727

$

551,101

$

547,907

Total earning assets

$

689,666

$

696,591

$

732,900

$

732,629

$

729,878

Total assets

$

773,597

$

778,997

$

815,906

$

815,262

$

812,029

Total noninterest bearing deposits

$

223,996

$

217,778

$

233,390

$

237,705

$

240,960

Total deposits

$

623,810

$

642,883

$

680,475

$

682,347

$

681,775

(1) Effective March 31, 2020, People's Bank of Commerce opted into the Community Bank Leverage Ratio and is no longer calculating risk based capital ratios.(2) Classified assets are defined as the sum of all loan-related contingent liabilities and loans internally graded substandard or worse, impaired loans (net of government guarantees), adversely classified securities, and other real estate owned.(3) Classified asset ratio is defined as the sum of all loan related contingent liabilities and loans internally graded substandard or worse, impaired loans (net of government guarantees), adversely classified securities, and other real estate owned, divided by bank Tier 1 capital, plus the allowance for loan losses.

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