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Freedom Financial Holdings Announces Earnings for Second Quarter of 2026

2026-07-31 08:30 ET - News Release

Freedom Financial Holdings Announces Earnings for Second Quarter of 2026

PR Newswire

MCLEAN, Va., July 31, 2026 /PRNewswire/ -- Freedom Financial Holdings (OTCQX: FDVA), (the "Company" or "Freedom"), the holding company for The Freedom Bank of Virginia (the "Bank") today announced net income of $289,621 or $0.04 per diluted share for the second quarter compared to net income of $1,160,338, or $0.16 per diluted share for the three months ended March 31, 2026, and net income of $799,896 or $0.11 per diluted share for the three months ended June 30, 2025. The current quarter included a write down on the carrying value of the firm's OREO of $668,301, from $1,302,801 to its appraised land value of $634,500. The quarter also saw an increase in the firm's allowance for loan loss with provision expense of $538,805, $385,208 of which was due in part to an increase in C&I loan balances and unfunded commitments for future loans and $153,597 due to from net charge-offs in the quarter.

Joseph J. Thomas, President, and CEO, commented, "The company experienced revenue growth in the quarter of 5.49% compared to prior year calendar quarter. Adjusted for the write down in our only OREO asset, we reported Pre-tax, Pre-Provision Net Income of $1,560,746 which is 3.69% better than linked quarter. For the second quarter of 2026, our Yield on Earning Assets improved to 5.57% in the quarter from 5.44% in Q1 due to improvement in asset mix, which translated into a net interest margin improvement of 10 basis points, to 2.83% from 2.73% in the prior quarter. In addition, our mortgage division had a very strong quarter that closed 112 mortgages and $54 million of loan volume, increasing gain on sale revenue by 14.6% compared to the prior quarter. We remain vigilant in our efforts to improve asset quality and believe we have eliminated future volatility in our earnings from this quarter's OREO and provision expense. At the same time, our entire team is focused on improving our net interest margin through core deposit growth, better deposit mix and reduced deposit costs. We celebrated the grand opening of our new branch and corporate headquarters in Tysons Corner this quarter and the 25th anniversary of Freedom Bank on July 23, 2026. We are well positioned for the future as a relationship-driven, technology-enabled bank serving entrepreneurs, businesses, and families throughout Northern Virginia with experienced bankers who understand our client's dreams, quick, local decisions, and flexible, innovative solutions delivered with exceptional service.

Second Quarter 2026 Highlights include:

  • The Company posted net income of $289,621 or $0.04 per diluted share for the second quarter compared to net income of $1,160,338 or $0.16 per diluted share for the three months ended March 31, 2026, and net income of $799,896 or $0.11 per diluted share for the three months ended June 30, 2025.
  • Tangible Book Value per share improved during the quarter by $0.12 to $12.20 on June 30, 2026, compared to $12.08 on March 31, 2026, with quarter-to-date earnings and improvement on the valuation of the available for sale portfolio.
  • Return on Average Assets ("ROAA") was 0.11% for the quarter ended June 30, 2026, compared to ROAA of 0.44% for the quarter ended March 31, 2026, and 0.29% for the three months ended June 30, 2025.
  • Return on Average Equity ("ROAE") was 1.38% for the quarter ended June 30, 2026, compared to ROAE of 5.57% for the three months ended March 31, 2025, and 3.97% for the three months ended June 30, 2025.
  • Total Assets were $1.039 billion on June 30, 2026, a decrease of $14 million or 1.33% from total assets on March 31, 2026, as cash and securities came down and brokered deposit balances were reduced.
  • Gross Loans held-for-investment decreased by $7.3 million or 0.94% during the quarter.
  • Total deposits decreased by $42 million or by 4.64% during the quarter, led by a $30 million reduction in brokered deposits. Non-interest-bearing demand deposits decreased by $7.3 million during the quarter to $142.1 million and represented 16.24% of total deposits on June 30, 2026.
  • The net interest margin1 increased in the second quarter to 2.83%, higher by 10 basis points compared to the linked quarter and by 18 basis points compared to the same period in 2025. The increase in the net interest margin across linked quarters was a result of holding less low margin assets, while the decrease for the same period a year ago is related to cost of funds reductions. The cost of funds was 2.85% for the second quarter, higher by 1 basis point compared to the linked quarter and lower by 35 basis points compared to the same period in 2025, as a result of a decline in deposit costs and borrowing costs.
  • Non-interest income increased by 17% compared to the linked quarter and by 26% compared to the same period in 2025. The increase in non-interest income in the second quarter of 2026 was primarily due to higher net revenue from the mortgage unit along with gains in the Bank's SBIC investments.
  • Non-interest expense increased by $943 thousand in the second quarter or by 14% compared to the linked quarter and increased by 22% compared to the same period in 2025. The increase in expenses compared to the linked quarter was largely due to the $668 thousand write down in the Bank's OREO valuation. Professional Fees were also elevated in the quarter and the Bank increased its marketing expense to promote its new Tysons Corner location.
  • The Efficiency Ratio2 was 89.67% for the quarter ended June 30, 2026, compared to 81.88% for the linked quarter and 77.57% for the same period in 2025. Excluding the OREO write-down, the efficiency ratio would have been similar to the prior period at 81.93%.
  • Uninsured deposits were 24.9% of total deposits and total liquidity to uninsured deposits3 was 118.71% of uninsured deposits on June 30, 2026.
  • Net charge offs were 0.02% of average loans compared to 0.81% in the prior quarter which had the $6.2 million in charge-offs mostly related to one large loan that had been provisioned for in 2025. The ratio of non-accrual loans to loans held-for-investment was 3.32% on June 30, 2026, compared to 2.46% on March 31, 2026, and 1.45% on June 30, 2025. The ratio of non-performing assets to total assets was 2.57% on June 30, 2026, compared to 1.95% on March 31, 2026, and 0.98% on June 30, 2025.
  • The Company recognized a provision for loan losses of $538,805, related to changes in the overall portfolio including C&I loan growth.
  • The ratio of the allowance for loan losses to loans held-for-investment was 1.06% at June 30, 2026 compared to 1.00% at the end of the linked quarter.
  • The Bank continues to be well capitalized and capital ratios continue to be strong with a Leverage ratio of 11.06%, Common Equity Tier 1 ratio of 13.66%, Tier 1 Risk Based Capital ratio of 13.66% and a Total Capital ratio of 14.63% as of June 30, 2026. Common Equity Tier 1, Tier 1 Risk Based Capital, and Total Capital ratios are up by 16 basis points, 16 basis points, and 21 basis points, respectively, due to the Bank holding lower average assets in the quarter, and accumulating earnings.

Net Interest Income

The Company recorded net interest income of $6.979 million for the second quarter of 2026, higher by 1.21% compared to the linked quarter, and by 1.5% compared to the same period in 2025. The net interest margin in the first quarter of 2026 was 2.83%, higher by 10 basis points compared to the linked quarter and by 18 basis points compared to the same period in 2025.

The following factors contributed to the changes in net interest margin during the first quarter of 2026 compared to the linked and calendar quarters.

  • Yields on average earning assets were 5.57% in the second quarter of 2026, higher by 13 basis points compared to the linked quarter, and lower by 16 basis points compared to the prior year calendar quarter. The increase in yields on average earning assets in the second quarter compared to the linked quarter was primarily due to decreased cash and decreased securities held on the balance sheet in the quarter. The decrease over the calendar quarter is largely due to interest rate decreases on cash and floating rate securities and loans that took place over the second half of 2025.
  • Loan yields increased by 4 basis point to 6.01% from 5.97% in the linked quarter, while yields on investment securities increased by 4 basis points to 4.01% from 3.97% in the linked quarter. Loan yields decreased by 19 basis points, while yields on investment securities decreased by 38 basis points compared to the calendar quarter.
  • Cost of funds increased by 1 basis point to 2.85% from 2.84% in the linked quarter, and by 35 basis points compared to the prior year quarter, due to lower deposit and borrowing costs.

Non-interest Income

Non-interest income was $1.66 million for the first quarter, an increase of 17% when compared to the linked quarter and an increase of 26% when compared to the same period in 2025. The increase in non-interest income in the second quarter of 2026 compared to the linked quarter and the prior calendar quarter was due to higher revenue from the gain on sale of mortgage loans and SBIC investment income.

Total Revenue4

Total revenue, defined as the sum of net interest income, before provision for loan losses, and non-interest income, was higher by 3.98% compared to the linked quarter and by 5.49% compared to the calendar quarter in 2025. The increase in total revenue compared to the linked and calendar quarter was due to an increase in the net interest margin and from the gain on sale of residential mortgages.

Non-interest Expense

Non-interest expense in the second quarter increased by $943 thousand or by 13.9% compared to the linked quarter and increased by 21.9% compared to the same period in 2025. The increase in expenses compared to the linked quarter and calendar quarter was largely attributable to the $668 thousand OREO write-down. We also increased our marketing expenses related to promoting the new location and saw an increase in Professional Fees.

The Efficiency Ratio2 was 89.67% for the quarter ended June 30, 2026, compared to 81.88% for the linked quarter and 77.57% for the same period in 2025. If not for the OREO expense in the quarter, the Bank would have had a 81.93% efficiency ratio.

Asset Quality

Non-accrual loans increased in the second quarter and were 3.32% of loans held-for-investment compared to 2.46% of loans held-for-investment at the end of the linked quarter. Total non-performing assets (defined as the sum of loans on non-accrual, loans greater than 90 days past due and accruing, and OREO assets) were 2.57% of total assets as of June 30, 2026, compared to 1.95% of total assets, at the end of the linked quarter.

The Company recognized a provision for loan losses of $538,805, primarily related to changes in the overall portfolio mix.

The Company's ratio of Allowance for Loan Losses to loans held-for-investment was 1.06% as of June 30, 2026, compared to the ratio of Allowance for Loan Losses to loans held-for-investment of 1.00% as of March 31, 2026.

Total Assets

Total assets on June 30, 2026, were $1.039 billion compared to total assets of $1.053 billion on March 31, 2026. Changes in major asset categories since March 31, 2026, were as follows:

  • Interest bearing deposits at banks decreased by $6.7 million.
  • Investment balances decreased by $6.5 million.
  • Gross loans held-for investment decreased by $7.27 million
  • Residential mortgage loans held for sale increased by $1.74 million

Total Liabilities

Total liabilities on June 30, 2026, were $953.72 million compared to total liabilities of $968.58 million on March 31, 2026. Total deposits were $874.82 million on June 30, 2026, compared to total deposits of $917.36 million on March 31, 2026. Non-interest-bearing demand deposits decreased by $7.3 million during the second quarter and comprised 16.23% of total deposits at the end of the second quarter. Brokered Deposits decreased by $30.0 million while Federal Home Loan Bank borrowings increased by $25.0 million.

Stockholders' Equity and Capital

Stockholders' equity as of June 30, 2026, was $85.15 million compared to $84.25 million on March 31, 2026. AOCI increased during the second quarter as there was a slight decrease in unrealized losses on available-for-sale securities. The tangible book value of the Company's common stock on June 30, 2026, was $12.20 per share compared to $12.08 on March 31, 2026. Excluding AOCI losses/gains5, the tangible book value of the Company's common stock on June 30, 2026, was $14.29 per share compared to $14.18 on March 31, 2026.

Stock Buyback Program

In the second quarter, the Company did not have any purchases under its previously announced share repurchase program. As of June 30, 2026, the Company had repurchased 43,800 of the 250,000 shares currently authorized for repurchase under the program that was approved at the end of 2025. The Board of Directors continues to believe that the share buyback program represents a disciplined capital management strategy for the Company.

Capital Ratios

As of June 30, 2026, the Bank's capital ratios were well above regulatory minimum capital ratios for well-capitalized bank holding companies. The Bank's capital ratios as of June 30, 2026, and March 31, 2026, were as follows:

                                     June 30, March 31,
                                      2026          2026



 Total Capital Ratio                 14.63 %   14.42 %



 Tier 1 Capital Ratio                13.66 %   13.50 %



 Common Equity Tier 1 Capital Ratio  13.66 %   13.50 %



 Leverage Ratio                      11.06 %   10.70 %

About Freedom Financial Holdings, Inc.

Freedom Financial Holdings, Inc. is the holding company of The Freedom Bank of Virginia, a community bank with locations in Fairfax, Reston, Chantilly, Vienna, Tysons Corner, and Manassas, Virginia. For information about deposits, loans and other services, visit the website at www.freedom.bank.

Forward Looking Statements

This release contains forward-looking statements, including our expectations with respect to future events that are subject to various risks and uncertainties. Factors that could cause actual results to differ materially from management's projections, forecasts, estimates, and expectations include: fluctuation in market rates of interest and loan and deposit pricing; general economic and financial market conditions, in the United States generally and particularly in the markets in which the Company operates and in which its loans are concentrated, including the effects of declines in real estate values, increases in unemployment levels, inflation, recessions and slowdowns in economic growth, including as a result of the impact of geopolitical conflicts; the impact of any U.S. federal government shutdown; U.S. and global trade policies and changes, including the impact of the imposition of or changes in tariffs and trade barriers; adverse developments in the financial services industry; maintenance and development of well-established and valued client relationships and referral source relationships; the adequacy or inadequacy of our allowance for credit losses; acquisition or loss of key production personnel; and the potential adverse effects of unusual and infrequently occurring events, such as weather-related disasters, wars, terrorist acts or public health events, and of governmental and societal responses thereto; these potential adverse effects may include, without limitation, adverse effects on the ability of the Company's borrowers to satisfy their obligations to the Company, on the value of collateral securing loans, on the demand for the Company's loans or its other products and services, on incidents of cyberattack and fraud, on the Company's liquidity or capital positions, on risks posed by reliance on third-party service providers, on other aspects of the Company's business operations and on financial markets and economic growth. The Company cautions readers that the list of factors above is not exclusive. The forward-looking statements are made as of the date of this release, and the Company may not undertake steps to update the forward-looking statements to reflect the impact of any circumstances or events that arise after the date the forward-looking statements are made. In addition, our past results of operations are not necessarily indicative of future performance.

                                                             FREEDOM FINANCIAL HOLDINGS


                                                       
          CONSOLIDATED BALANCE SHEETS






                                                                  
          (Unaudited)      
  (Unaudited)      
   (Audited)


                                                                   
          June 30,         
  March 31,     
   December 31,


                                                                                      2026                 2026                 2025


ASSETS



          Cash and Due from Banks                                              $5,458,898           $4,527,248           $4,540,452


           Interest Bearing Deposits with Banks                                 26,936,559           33,646,083           70,078,398



          Securities Available-for-Sale                                       150,739,160          156,852,319          158,446,651



          Securities Held-to-Maturity                                          17,846,586           18,242,410           19,242,952



          Restricted Stock Investments                                          5,655,600            4,468,100            5,435,300



          Loans Held for Sale                                                  13,812,357           12,077,102            4,283,305



          PPP Loans Held for Investment                                           112,661              112,661              117,738



          Other Loans Held for Investment                                     763,549,261          770,827,073          762,435,469



          Allowance for Loan Losses                                           (8,058,550)         (7,696,395)        (13,897,689)



          Net Loans                                                           769,415,729          775,320,441          752,938,823



          Bank Premises and Equipment, net                                      1,499,670            1,189,003              728,030



          Accrued Interest Receivable                                           4,525,299            4,463,908            4,059,501



          Deferred Tax Asset                                                    7,542,341            7,579,833            7,428,794



          Bank-Owned Life Insurance                                            28,936,144           28,700,809           28,469,911



          Right of Use Asset, net                                               5,339,622            5,657,815            1,582,514



          Other Assets                                                         14,970,136           12,178,246           12,931,701



          Total Assets                                                     $1,038,865,744       $1,052,826,215       $1,065,883,027


LIABILITIES AND STOCKHOLDERS' EQUITY



          Deposits



          Demand Deposits



          Non-interest Bearing                                               $142,064,271         $149,338,747         $149,516,366



          Interest Bearing                                                    540,859,808          548,420,087          555,799,698



          Savings Deposits                                                      2,151,753            2,289,866            1,989,696



          Time Deposits                                                       189,748,053          217,315,240          206,958,024



          Total Deposits                                                      874,823,885          917,363,940          914,263,784



          Federal Home Loan Bank Advances                                      45,000,000           20,000,000           40,000,000



          Other Borrowings                                                              -             112,661              117,737


           Subordinated Debt (Net of Issuance Costs)                            19,967,531           19,948,049           19,928,568



          Accrued Interest Payable                                                546,253              887,034              913,813



          Lease Liability                                                       5,697,751            5,878,842            1,666,836



          Other Liabilities                                                     7,682,523            4,385,636            4,852,310



          Total Liabilities                                                  $953,717,943         $968,576,162         $981,743,048


Stockholders' Equity


           Preferred stock, $0.01 par value, 5,000,000 shares authorized:


           0 Shares Issued and Outstanding, June 30, 2026, March 31, 2026 and
            December 31, 2025



          Common Stock, $0.01 Par Value, 25,000,000 Shares authorized:



          23,000,000 Shares Voting and 2,000,000 Shares Non-voting.



          Voting Common Stock:


           6,978,754 , 6,973,747 and 6,984,013 Shares Issued and Outstanding


               at June 30, 2026, March 31, 2026 and
                December 31, 2025 respectively                                      69,788               69,737               69,840



          Non-Voting Common Stock:                                                      -


           0 Shares Issued and Outstanding at June 30, 2026, March 31, 2026



           and December 31, 2025 respectively)



           Additional Paid-in Capital                                          56,565,519           56,029,673           56,624,236


           Accumulated Other Comprehensive Income, Net                        (14,573,309)        (14,645,539)        (14,189,941)



          Retained Earnings                                                    43,085,803           42,796,182           41,635,844



          Total Stockholders' Equity                                          $85,147,801          $84,250,053          $84,139,979


Total Liabilities and Stockholders' Equity                                  $1,038,865,744       $1,052,826,215       $1,065,883,027

                                               
       FREEDOM FINANCIAL HOLDINGS


                                             
   CONSOLIDATED STATEMENTS OF OPERATIONS




                                                                                       
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  (Unaudited)   
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  (Unaudited)


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  For the six    
  For the six


                                                                                         months ended    months ended     months ended      months ended


                                                                                         June 30, 2026   June 30, 2025    June 30, 2026     June 30, 2025



  Interest Income



 Interest and Fees on Loans                                                               $11,650,836      $11,673,927       $22,927,087        $24,377,509



 Interest on Investment Securities                                                          1,787,268        2,450,914         3,560,347          5,064,172



 Interest on Deposits with Other Banks                                                        285,510          750,611           988,900          1,013,118



 Total Interest Income                                                                     13,723,614       14,875,452        27,476,334         30,454,799



  Interest Expense



 Interest on Deposits                                                                       6,151,712        7,275,073        12,491,753         14,221,266



 Interest on Borrowings                                                                       592,778          724,216         1,110,069          1,637,370



 Total Interest Expense                                                                     6,744,490        7,999,289        13,601,822         15,858,637





 Net Interest Income                                                                        6,979,124        6,876,162        13,874,512         14,596,162



  Provision/(Recovery) for Loan Losses                                                        538,805          688,865           598,141            973,548



 Net Interest Income After



 Provision for Loan Losses                                                                  6,440,319        6,187,298        13,276,371         13,622,614



 Non-Interest Income



 Mortgage Loan Gain-on-Sale and Fee Revenue                                                 1,079,890          797,759         2,022,147          1,455,072



  SBA Gain-on-Sale Revenue



 Service Charges and Other Income                                                             327,093          270,230           547,834            344,121



  Servicing Income                                                                             16,001           21,045            33,494             47,147



 Increase in Cash Surrender Value of Bank-



 owned Life Insurance                                                                         235,334          223,061           466,233            443,925



 Total Non-interest Income                                                                  1,658,318        1,312,094         3,069,708          2,290,265





 Total Revenue                                                                              8,637,442        8,188,257        16,944,220         16,886,427





  Non-Interest Expenses



 Officer and Employee Compensation



 and Benefits                                                                               4,373,967        3,752,761         8,777,587          7,522,296



 Occupancy Expense                                                                            375,936          244,279           740,877            486,442



 Equipment and Depreciation Expense                                                            11,336           16,619            22,048             25,345



 Insurance Expense                                                                            245,402          220,346           452,001            446,112



 Professional Fees                                                                            439,501          559,904           785,807          1,030,213



 Data and Item Processing                                                                     587,093          595,492         1,118,056          1,133,705



 Advertising                                                                                  109,791          151,676           191,391            234,791



 Franchise Taxes and State Assessment Fees                                                    329,846          314,444           656,415            628,658



 Mortgage Fees and Settlements                                                                153,051           99,819           227,890            174,548



 Other Operating Expense                                                                    1,119,074          396,213         1,574,469            690,447



 Total Non-interest Expenses                                                                7,744,997        6,351,552        14,546,541         12,372,557



 Income Before Income Taxes                                                                   353,640        1,147,840         1,799,538          3,540,322



  Income Tax Expense/(Benefit)                                                                 64,019          347,943           349,579            721,082



  Net Income                                                                                 $289,621         $799,896        $1,449,959         $2,819,240



 Earnings per Common Share - Basic                                                              $0.04            $0.11             $0.20              $0.39



  Earnings per Common Share - Diluted                                                           $0.04            $0.11             $0.20              $0.39



  Weighted-Average Common Shares



  Outstanding - Basic                                                                       7,098,594        7,137,779         7,101,643          7,151,171



  Weighted-Average Common Shares



  Outstanding - Diluted                                                                     7,124,543        7,140,491         7,175,023          7,153,655

                                                          
  
            FREEDOM FINANCIAL HOLDINGS


                                                           
  CONSOLIDATED STATEMENTS OF OPERATIONS




                                                              
          (Unaudited)                
   (Unaudited)   
    (Unaudited)      
     (Unaudited)       
  (Unaudited)


                                                             
          For the three                 For the three       For the three          For the three        For the three


                                                              
          months ended                  months ended        months ended          months ended         months ended


                                                             
          June 30, 2026                 March 31, 2026    December 31, 2025     September 30, 2025      June 30, 2025



 
            Interest Income



 Interest and Fees on Loans                                               $11,650,836                    $11,276,251           $11,337,250             $11,671,310         $11,673,927



 Interest on Investment Securities                                          1,787,268                      1,773,078             2,224,322               2,307,732           2,450,914



 Interest on Deposits with Other Banks                                        285,510                        703,390               214,396                 507,622             750,610



 Total Interest Income                                                     13,723,614                     13,752,719            13,775,968              14,486,664          14,875,451



 
            Interest Expense



 Interest on Deposits                                                       6,151,712                      6,340,041             6,260,656               7,036,552           7,275,073



 Interest on Borrowings                                                       592,778                        517,291               818,943                 701,474             724,216



 Total Interest Expense                                                     6,744,490                      6,857,332             7,079,599               7,738,026           7,999,289





 Net Interest Income                                                        6,979,124                      6,895,387             6,696,369               6,748,638           6,876,162



 
            Provision/(Recovery) for Loan Losses                            538,805                         59,336             6,941,897                 496,824             688,865



 Net Interest Income After



 Provision for Loan Losses                                                  6,440,319                      6,836,051             (245,528)              6,251,814           6,187,297



 
            Non-Interest Income



 Mortgage Loan Gain-on-Sale and Fee Revenue                                 1,079,890                        942,257               680,766                 718,684             797,759



  SBA Gain-on-Sale Revenue                                                          -



 Service Charges and Other Income                                             327,093                        220,740               246,568                 453,981             270,230



  Servicing Income                                                             16,001                         17,493                18,303                  19,060              21,045



 Increase in Cash Surrender Value of Bank-



 owned Life Insurance                                                         235,334                        230,899               233,820                 231,549             223,061



 Total Non-interest Income                                                  1,658,318                      1,411,389             1,179,457               1,423,274           1,312,095





 Total Revenue                                                              8,637,442                      8,306,776             7,875,826               8,171,912           8,188,257





 
            Non-Interest Expenses



 Officer and Employee Compensation



 and Benefits                                                               4,373,967                      4,403,621             3,562,780               4,067,037           3,752,761



 Occupancy Expense                                                            375,936                        364,940               239,846                 246,378             244,279



 Equipment and Depreciation Expense                                            11,336                         10,712                12,898                  16,039              16,619



 Insurance Expense                                                            245,402                        206,599               126,852                 244,170             220,346



 Professional Fees                                                            439,501                        346,305               375,040                 291,975             559,904



 Data and Item Processing                                                     587,093                        530,962               523,717                 540,506             595,492



 Advertising                                                                  109,791                         81,600                63,476                 112,566             151,676



 Franchise Taxes and State Assessment Fees                                    329,846                        326,569               324,569                 334,422             314,444



 Mortgage Fees and Settlements                                                153,051                         74,839                70,037                 106,266              99,819



 Other Operating Expense                                                    1,119,074                        455,395               315,610                 368,343             396,213



 Total Non-interest Expenses                                                7,744,997                      6,801,542             5,614,825               6,327,702           6,351,552



 Income Before Income Taxes                                                   353,640                      1,445,898           (4,680,896)              1,347,386           1,147,840



 
            Income Tax Expense/(Benefit)                                     64,019                        285,560           (1,112,923)                224,456             347,943



 
            Net Income (Loss)                                              $289,621                     $1,160,338          $(3,567,973)             $1,122,930            $799,897



 
            Earnings (Loss) per Common Share - Basic                          $0.04                          $0.16               $(0.50)                  $0.16               $0.11



 
            Earnings (Loss) per Common Share - Diluted                        $0.04                          $0.16               $(0.50)                  $0.16               $0.11



 
            Weighted-Average Common Shares



 
            Outstanding - Basic                                           7,098,594                      7,104,820             7,121,482               7,134,446           7,137,779



 
            Weighted-Average Common Shares



 
            Outstanding - Diluted                                         7,124,543                      7,174,318             7,183,791               7,184,688           7,140,491


 
            Average Balances, Income and Expenses, Yields and Rates



 
            (Unaudited)




                                                                             Three Months Ended                                               Three Months Ended                                                                 Three Months Ended                                                                      Three Months Ended


             
          
            June 30, 2026                                                                              March 31, 2026                                                                  December 31, 2025                                                                      September 30, 2025


                  
          Average Balance                                Income/                  Yield         Average Balance                                         Income/        Yield Average Balance                                                 Income/         Yield  Average Balance                                                    Income/         Yield
                                                                       Expense                                                                                     Expense                                                                              Expense                                                                                   Expense



 
            Assets



 Cash                                                                              $32,056,464    $277,476 3.47 %                                     $78,256,733            $703,390 3.65 %                                               $23,427,239              $214,395   3.63 %                                                $46,853,763                $507,622  4.30 %





 Investments (Tax Exempt)                                                          $19,253,217    $150,043 3.13 %                                     $19,983,529            $150,924 3.06 %                                               $20,215,951              $154,645   3.03 %                                                $19,928,687                $155,780  3.10 %



 Investments (Taxable)                                                            $160,163,550  $1,645,259 4.12 %                                    $161,336,487          $1,622,154 4.08 %                                              $188,641,324            $2,069,677   4.35 %                                               $193,341,006              $2,151,952  4.42 %



 Total Investments                                                                $179,416,767  $1,795,302 4.01 %                                    $181,320,016          $1,773,078 3.97 %                                              $208,857,275            $2,224,322   4.23 %                                               $213,269,693              $2,307,732  4.29 %





 Total Loans                                                                      $777,241,247 $11,650,836 6.01 %                                    $766,481,826         $11,276,251 5.97 %                                              $752,172,975           $11,337,250   5.98 %                                               $744,905,635             $11,671,310  6.22 %





 Earning Assets                                                                   $988,714,478 $13,723,614 5.57 %                                  $1,026,058,575         $13,752,719 5.44 %                                              $984,457,489           $13,775,967   5.55 %                                             $1,005,029,091             $14,486,664  5.72 %









 Assets                                                                         $1,047,065,095    $289,621 0.11 %                                  $1,075,063,057          $1,160,338 0.44 %                                            $1,036,072,664          ($3,567,973) -1.37 %                                             $1,058,353,304              $1,122,930  0.42 %





 
            Liabilities



 Interest Checking                                                                $128,410,952    $862,935 2.70 %                                    $139,199,596            $872,499 2.54 %                                              $151,579,307              $934,090   2.44 %                                               $127,149,614                $998,124  3.11 %



 Money Market                                                                     $281,596,967  $2,111,939 3.01 %                                    $314,492,661          $2,346,245 3.03 %                                              $297,707,680            $2,468,165   3.29 %                                               $320,887,145              $2,722,629  3.37 %



 Savings                                                                            $2,298,115      $1,120 0.20 %                                      $2,092,200              $1,087 0.21 %                                                $1,973,024                $1,045   0.21 %                                                 $2,415,353                  $1,051  0.17 %



 Time Deposits                                                                    $338,730,230  $3,175,717 3.76 %                                    $334,036,792          $3,120,209 3.79 %                                              $285,497,039            $2,857,356   3.97 %                                               $317,448,404              $3,314,747  4.14 %



 Interest Bearing Deposits                                                        $751,036,264  $6,151,711 3.29 %                                    $789,821,247          $6,340,041 3.26 %                                              $736,757,050            $6,260,656   3.37 %                                               $767,900,516              $7,036,551  3.64 %





 Borrowings                                                                        $61,577,333    $592,778 3.86 %                                     $55,160,259            $517,291 3.80 %                                               $76,844,331              $818,943   4.23 %                                                $61,329,539                $701,474  4.54 %





 Interest Bearing Liabilities                                                     $812,613,597  $6,744,490 3.33 %                                    $844,981,507          $6,857,332 3.29 %                                              $813,601,381            $7,079,599   3.45 %                                               $829,230,055              $7,738,025  3.70 %





 Non Interest Bearing Deposits                                                    $137,774,380                                                      $135,220,445                                                                        $125,385,868                                                                             $133,933,651





 Cost of Funds                                                                    $950,387,978  $6,744,490 2.85 %                                    $980,201,952          $6,857,332 2.84 %                                              $938,987,249            $7,079,599   2.99 %                                               $963,163,706              $7,738,025  3.19 %





 Net Interest Margin                                                              $988,714,479  $6,979,124 2.83 %                                  $1,026,058,575          $6,895,388 2.73 %                                              $984,457,489            $6,696,368   2.70 %                                             $1,005,029,091              $6,748,638  2.66 %


 
            
               Average Balances, Income and Expenses, Yields and Rates



 
            
              (Unaudited)


                                                                       Three Months Ended                     Three Months Ended                         Six Months Ended                               Six Months Ended


                                                                          June 30, 2026                          June 30, 2025                             June 30, 2026                                  June 30, 2025


                                                                        Average Balance     Income/   Yield    Average Balance     Income/     Yield     Average Balance      Income/       Yield       Average Balance        Income/
                                                                                             Expense                                Expense                                    Expense                                          Expense        Yield



  Assets



  Cash                                                                       $32,056,464    $277,476  3.47 %          $65,570,216    $750,611    4.59 %          $55,028,974      $980,866      3.59 %            $47,777,734      $1,013,118       4.28 %





 Investments (Tax Exempt)                                                    $19,253,217    $150,043  3.13 %          $19,843,159    $156,555    3.18 %          $19,616,356      $300,967      3.09 %            $20,027,655        $323,442       3.26 %



 Investments (Taxable)                                                      $160,163,550  $1,645,259  4.12 %         $204,066,557  $2,294,359    4.52 %         $160,746,778    $3,267,413      4.10 %           $208,324,597      $4,750,529       4.60 %



 Total Investments                                                          $179,416,767  $1,795,302  4.01 %         $223,909,716  $2,450,914    4.39 %         $180,363,134    $3,568,380      3.99 %           $228,352,252      $5,073,971       4.48 %





 Total Loans                                                                $777,241,247 $11,650,836  6.01 %         $755,231,852 $11,673,926    6.20 %         $771,891,259   $22,927,087      5.99 %           $759,665,068     $24,377,509       6.47 %





 Earning Assets                                                             $988,714,478 $13,723,614  5.57 %       $1,044,711,784 $14,875,451    5.73 %       $1,007,283,367   $27,476,333      5.50 %         $1,035,795,054     $30,464,598       5.93 %







 Assets                                                                   $1,047,065,095     289,621  0.11 %       $1,100,110,176     799,897    0.29 %       $1,060,986,734     1,449,959      0.28 %         $1,092,025,722       2,819,240       0.52 %





  Liabilities



 Interest Checking                                                          $128,410,952    $862,935  2.70 %         $125,175,008    $979,587    3.13 %         $133,775,471    $1,735,435      2.62 %           $123,980,287      $1,909,186       3.11 %



 Money Market                                                               $281,596,967  $2,111,939  3.01 %         $396,798,385  $3,620,383    3.65 %         $297,953,942    $4,458,185      3.02 %           $372,579,031      $6,779,987       3.67 %



 Savings                                                                      $2,298,115      $1,120  0.20 %           $6,727,490      $1,503    0.09 %           $2,195,726        $2,207      0.20 %             $5,569,639          $2,658       0.10 %



 Time Deposits                                                              $338,730,231  $3,175,717  3.76 %         $272,467,884  $2,673,600    3.93 %         $336,396,476    $6,295,927      3.77 %           $283,341,703      $5,529,389       3.94 %



 Interest Bearing Deposits                                                  $751,036,265  $6,151,711  3.29 %         $801,168,767  $7,275,073    3.63 %         $770,321,615   $12,491,754      3.27 %           $785,470,660     $14,221,220       3.65 %





 Borrowings                                                                  $61,577,333    $592,778  3.86 %          $63,255,808    $724,216    4.59 %          $58,386,523    $1,110,069      3.83 %            $70,756,945      $1,637,370       4.67 %





 Interest Bearing Liabilities                                               $812,613,598  $6,744,490  3.33 %         $864,424,575  $7,999,289    3.71 %         $828,708,138   $13,601,822      3.31 %           $856,227,605     $15,858,590       3.73 %





 Non Interest Bearing Deposits                                              $137,774,380                            $140,837,354                              $136,504,468                                    $167,639,041





 Cost of Funds                                                              $950,387,978  $6,744,490  2.85 %       $1,005,261,929  $7,999,289    3.19 %         $965,212,607   $13,601,822      2.84 %         $1,023,866,646     $15,858,590       3.12 %





 Net Interest Margin                                                        $988,714,479  $6,979,124  2.83 %       $1,044,711,784  $6,876,162    2.64 %       $1,007,283,366   $13,874,512      2.78 %         $1,035,795,054     $14,606,007       2.84 %


 
            Selected Financial Data by Quarter Ended:



 
            (Unaudited)



 
            Balance Sheet Ratios                                                     June 30, March 31,  December 31, 2025   September 30,    June 30,
                                                                                           2026      2026                              2025            2025



 Loans held-for-investment to Deposits                                                  87.29 %   84.04 %            83.41 %         86.72 %     80.83 %



 
            Income Statement Ratios (Quarterly)



 Return on Average Assets (ROAA)                                                         0.11 %    0.44 %            -1.37 %          0.42 %      0.29 %



 Return on Average Equity (ROAE)                                                         1.38 %    5.57 %           -15.96 %          5.57 %      3.97 %



 Efficiency Ratio                                                                       89.67 %   81.88 %            71.29 %         77.43 %     77.57 %



 Net Interest Margin                                                                     2.83 %    2.73 %             2.70 %          2.66 %      2.66 %



 Yield on Average Earning Assets                                                         5.57 %    5.44 %             5.55 %          5.72 %      5.73 %



 Yield on Securities                                                                     4.01 %    3.97 %             4.23 %          4.29 %      4.39 %



 Yield on Loans                                                                          6.01 %    5.97 %             5.98 %          6.22 %      6.20 %



 Cost of Funds                                                                           2.85 %    2.84 %             2.99 %          3.19 %      3.19 %



 Noninterest income to Total Revenue                                                    19.20 %   16.99 %            14.98 %         17.42 %     16.02 %



 
            Liquidity Ratios



 Uninsured Deposits to Total Deposits                                                   24.90 %   27.11 %            29.43 %         24.51 %     22.51 %



 Total Liquidity to Uninsured Deposits                                                 118.71 %  117.18 %           130.31 %        136.91 %    167.83 %



 Total Liquidity to Unfunded Commitments, CDs and Borrowings maturing in next 30 days  166.82 %  206.16 %           251.78 %        209.14 %    252.65 %



 Tangible Common Equity Ratio                                                            8.20 %    8.00 %             7.91 %          8.45 %      7.85 %



 Tangible Common Equity Ratio (adjusted for unrealized losses on HTM securities)         8.01 %    7.82 %             7.76 %          8.27 %      7.64 %





 Available -for-Sale securities (as % of total securities)                              89.41 %   89.58 %            89.17 %         90.64 %     90.87 %



 
            Per Share Data



 Tangible Book Value                                                                     $12.20     $12.08              $12.05           $12.45       $12.01



 Tangible Book Value (ex AOCI)                                                           $14.29     $14.18              $14.08           $14.58       $14.39



 
            Share Price Data



 Closing Price                                                                           $12.15     $11.90              $11.83           $11.52       $11.26



 Book Value Multiple                                                                      100 %      99 %               98 %            93 %        94 %



 
            Common Stock Data



 Outstanding Shares at End of Period                                                  6,978,754  6,973,747           6,984,013        7,002,103    7,002,103



 Weighted Average shares outstanding, basic                                           7,098,594  7,104,820           7,136,456        7,134,446    7,137,779



 Weighted Average shares outstanding, diluted                                         7,124,543  7,174,318           7,193,284        7,184,688    7,140,491



 
            Capital Ratios (Bank Only)



 Tier 1 Leverage ratio                                                                  11.06 %   10.70 %            11.05 %         11.23 %     10.66 %



 Common Equity Tier 1 ratio                                                             13.66 %   13.50 %            13.82 %         14.64 %     14.30 %



 Tier 1 Risk Based Capital ratio                                                        13.66 %   13.50 %            13.82 %         14.64 %     14.30 %



 Total Risk Based Capital ratio                                                         14.63 %   14.42 %            15.08 %         15.53 %     15.20 %



 
            Credit Quality



 Net Charge-offs to Average Loans                                                        0.02 %    0.81 %             0.03 %          0.13 %      0.01 %



 Total Non-performing Loans to loans held-for-investment                                 3.32 %    2.46 %             3.51 %          2.30 %      1.45 %



 Total Non-performing Assets to Total Assets                                             2.57 %    1.95 %             2.51 %          1.65 %      0.98 %



 Nonaccrual Loans to loans held-for-investment                                           3.32 %    2.50 %             3.51 %          2.30 %      1.45 %



 Provision for Loan Losses                                                             $538,805    $59,336          $6,941,897         $496,824     $688,865



 Allowance for Loan Losses to net loans held-for-investment                              1.06 %    1.00 %             1.82 %          0.96 %      0.96 %



 Allowance for Loan Losses to net loans held-for-investment (ex PPP loans)               1.06 %    1.00 %             1.82 %          0.96 %      0.96 %

                                                                           
          FREEDOM FINANCIAL HOLDINGS, INC.


                                                                         
          CONSOLIDATED SELECTED FINANCIAL DATA


                                                                       
    RECONCILIATION OF GAAP TO NON-GAAP FINANCIAL MEASURES




                                                                                                                 Quarter Ending


(1)Net Interest Margin                                                                                           June 30, 2026      March 31, 2026   December 31, 2025   September 30, 2025    June 30, 2025



          Average Earning Assets                                                                                  $988,714,478       $1,026,058,575        $984,457,489        $1,005,029,091    $1,044,711,785



          Yield on Interest Earning Assets (GAAP)                                                                       5.57 %              5.44 %             5.55 %               5.72 %           5.73 %



          Net Interest Margin (NIM) (GAAP)                                                                              2.83 %              2.73 %             2.70 %               2.66 %           2.66 %






(2)Efficiency Ratio (Non-GAAP)                                                                                                     Quarter Ending


                                                                                                                 June 30, 2026      March 31, 2026   December 31, 2025   September 30, 2025    June 30, 2025



          Net Interest Income                                                                                       $6,979,124           $6,895,387          $6,696,369            $6,748,638        $6,876,162



          Non-Interest Income                                                                                        1,658,318            1,411,389          $1,179,457             1,423,274         1,312,095



          Total Revenue                                                                                             $8,637,442           $8,306,776          $7,875,826            $8,171,912        $8,188,257



          Non-Interest Expense                                                                                       7,744,997            6,801,542          $5,614,825             6,327,702         6,351,552



          Efficiency Ratio (Non-GAAP)                                                                                  89.67 %             81.88 %            71.29 %              77.43 %          77.57 %




(3)Liquidity Ratios (Non-GAAP)                                                                                                    Quarter Ending


                                                                                                                 June 30, 2026      March 31, 2026   December 31, 2025   September 30, 2025    June 30, 2025



          Available-for-Sale Securities (as % of total securities)                                                     89.41 %             89.58 %            89.17 %              90.64 %          90.87 %



          Uninsured Deposits to Total Deposits                                                                         24.90 %             27.11 %            29.43 %              24.51 %          22.51 %



          Total Liquidity to Uninsured Deposits                                                                       118.71 %            117.18 %           130.31 %             136.91 %         167.83 %



          Total Liquidity to Unfunded Commitments, CDs and Borrowings                                                 166.82 %            206.16 %           251.78 %             209.14 %         252.65 %
maturing in next 30 days



          Tangible Common Equity Ratio                                                                                  8.20 %              8.00 %             7.91 %               8.45 %           7.85 %



          Tangible Common Equity Ratio(adjusted for unrealized losses                                                   8.01 %              7.82 %             7.76 %               8.27 %           7.64 %



          on HTM Securities)


 
            4Total Liquidity is the sum of cash, cash balances at banks, unencumbered available-for-sale securities and secured borrowing availability at the Federal Reserve



 and the Federal Reserve Bank

Contact:
Scott Clark
Senior Executive Vice President & Chief Financial Officer
Phone: 703-667-4119
Email: sclark@freedom.bank

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SOURCE Freedom Financial Holdings

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