Isabella Bank | 10-Q: FY2025 Q3 Revenue: USD 29.19 M

Revenue: As of FY2025 Q3, the actual value is USD 29.19 M.

EPS: As of FY2025 Q3, the actual value is USD 0.71, beating the estimate of USD 0.63.

EBIT: As of FY2025 Q3, the actual value is USD -9.886 M.

Secured Loans: $186,306 (13.01% of total loans) as of September 30, 2025, compared to $177,239 (12.45% of total loans) as of December 31, 2024.
Unsecured Loans: $31,826 (2.22% of total loans) as of September 30, 2025, compared to $23,384 (1.64% of total loans) as of December 31, 2024.
Total Commercial and Industrial Loans: $218,132 (15.23% of total loans) as of September 30, 2025, compared to $200,623 (14.09% of total loans) as of December 31, 2024.

Owner Occupied: $220,233 (15.38% of total loans) as of September 30, 2025, compared to $213,086 (14.97% of total loans) as of December 31, 2024.
Non-Owner Occupied: $224,653 (15.70% of total loans) as of September 30, 2025, compared to $217,679 (15.29% of total loans) as of December 31, 2024.
1-4 Family Investor: $97,971 (6.84% of total loans) as of September 30, 2025, compared to $92,497 (6.50% of total loans) as of December 31, 2024.
Multifamily: $83,785 (5.85% of total loans) as of September 30, 2025, compared to $68,456 (4.81% of total loans) as of December 31, 2024.
Total Commercial Real Estate Loans: $626,642 (43.77% of total loans) as of September 30, 2025, compared to $591,718 (41.57% of total loans) as of December 31, 2024.

Agricultural Mortgage: $67,726 (4.73% of total loans) as of September 30, 2025, compared to $67,550 (4.75% of total loans) as of December 31, 2024.
Agricultural Other: $30,068 (2.10% of total loans) as of September 30, 2025, compared to $32,144 (2.26% of total loans) as of December 31, 2024.
Total Agricultural Loans: $97,794 (6.83% of total loans) as of September 30, 2025, compared to $99,694 (7.01% of total loans) as of December 31, 2024.

Senior Lien: $358,755 (25.05% of total loans) as of September 30, 2025, compared to $332,743 (23.37% of total loans) as of December 31, 2024.
Junior Lien: $10,674 (0.75% of total loans) as of September 30, 2025, compared to $8,655 (0.61% of total loans) as of December 31, 2024.
Home Equity Lines of Credit: $42,627 (2.98% of total loans) as of September 30, 2025, compared to $39,474 (2.77% of total loans) as of December 31, 2024.
Total Residential Real Estate Loans: $412,056 (28.78% of total loans) as of September 30, 2025, compared to $380,872 (26.75% of total loans) as of December 31, 2024.

Secured - Direct: $29,952 (2.09% of total loans) as of September 30, 2025, compared to $35,050 (2.46% of total loans) as of December 31, 2024.
Secured - Indirect: $38,922 (2.72% of total loans) as of September 30, 2025, compared to $49,136 (3.45% of total loans) as of December 31, 2024.
Unsecured: $3,351 (0.23% of total loans) as of September 30, 2025, compared to $3,398 (0.24% of total loans) as of December 31, 2024.
Total Consumer Loans: $72,225 (5.04% of total loans) as of September 30, 2025, compared to $87,584 (6.15% of total loans) as of December 31, 2024.

Core Business Focus: Isabella Bank Corporation aims to maintain a diversified loan portfolio, focusing on commercial, agricultural, residential real estate, and consumer loans. The company continues to monitor and manage credit risk through regular reviews and adjustments to lending policies and procedures.
Non-Core Business: The company does not have significant plans related to divestitures or emerging segments at this time.

Operating Cash Flow: Net cash provided by operating activities was $15,290 for the nine months ended September 30, 2025, compared to $12,514 for the same period in 2024.
Investing Cash Flow: Net cash used in investing activities was -$27,228 for the nine months ended September 30, 2025, compared to -$49,248 for the same period in 2024.
Financing Cash Flow: Net cash provided by financing activities was $148,697 for the nine months ended September 30, 2025, compared to $30,440 for the same period in 2024.

Nonaccrual Loans: Total nonaccrual loans were $3,443 as of September 30, 2025, compared to $282 as of December 31, 2024.
Loan Modifications: The company modified loans with an amortized cost basis of $914 for agricultural mortgages and $925 for agricultural other loans during the three months ended September 30, 2025.