Revenue: As of FY2025 Q4, the actual value is USD 36.87 M, beating the estimate of USD 35.4 M.EPS: As of FY2025 Q4, the actual value is USD 0.25, missing the estimate of USD 0.585.EBIT: As of FY2025 Q4, the actual value is USD -23.08 M.Citizens &amp; Northern Corporation announced its unaudited, consolidated financial results for the three-month and twelve-month periods ended December 31, 2025, significantly impacted by its merger with Susquehanna Community Financial, Inc. completed on October 1, 2025 .<h4>Operational Metrics</h4><ul><li>Net Income (GAAP):<ul><li>Fourth quarter 2025: $4,466,000 .</li><li>Fourth quarter 2024: $8,174,000 .</li><li>Year ended December 31, 2025: $23,427,000 .</li><li>Year ended December 31, 2024: $25,958,000 .</li></ul></li><li>Adjusted Net Income (Non-GAAP) (excluding merger-related expenses, net of taxes):<ul><li>Fourth quarter 2025: $9,966,000 .</li><li>Year ended December 31, 2025: $29,777,000 .</li></ul></li><li>Net Interest Income:<ul><li>Fourth quarter 2025: $28,473,000, an increase of $8,000,000 (39.08%) compared to fourth quarter 2024 .</li><li>Year ended December 31, 2025: $91,853,000, an increase of $12,738,000 (16.10%) compared to 2024 .</li><li>Accretion of purchase accounting valuation adjustments related to the Susquehanna acquisition contributed $789,000 to net interest income in the fourth quarter and year ended December 31, 2025 .</li></ul></li><li>Net Interest Margin:<ul><li>Fourth quarter 2025: 3.84%, up from 3.30% in fourth quarter 2024 .</li><li>Year ended December 31, 2025: 3.61%, up from 3.30% in 2024 .</li></ul></li><li>Noninterest Income (excluding realized gains on available-for-sale debt securities):<ul><li>Fourth quarter 2025: $8,360,000, an increase of $813,000 (10.77%) compared to fourth quarter 2024, including $665,000 from Susquehanna acquisition .</li><li>Year ended December 31, 2025: $30,814,000, an increase of $1,605,000 (5.49%) compared to 2024, including $665,000 from Susquehanna acquisition .</li><li>Trust revenue for the year ended December 31, 2025 was $8,212,000, up $284,000 from 2024 .</li></ul></li><li>Noninterest Expense (excluding merger-related expenses):<ul><li>Fourth quarter 2025: $23,268,000, an increase of $4,838,000 (26.25%) compared to fourth quarter 2024, mainly due to the Susquehanna acquisition .</li><li>Year ended December 31, 2025: $80,049,000, an increase of $5,791,000 (7.80%) compared to 2024, including the impact of the Susquehanna acquisition .</li><li>Merger-related expenses (pre-tax): $6,891,000 in Q4 2025 and $7,940,000 for the year ended December 31, 2025 .</li></ul></li><li>Provision for Credit Losses:<ul><li>Fourth quarter 2025: $1,320,000, compared to a credit of - $531,000 in fourth quarter 2024 .</li><li>Year ended December 31, 2025: $6,073,000, up from $2,195,000 in 2024 .</li></ul></li><li>Efficiency Ratio (Non-GAAP):<ul><li>Year ended December 31, 2025: 64.27% .</li><li>Year ended December 31, 2024: 68.04% .</li></ul></li></ul><h4>Balance Sheet and Other Metrics</h4><ul><li>Total Assets:<ul><li>December 31, 2025: $3,132,469,000, up 19.99% from $2,610,653,000 at December 31, 2024 .</li></ul></li><li>Total Loans Receivable:<ul><li>December 31, 2025: $2,354,365,000, an increase of $458,517,000 from December 31, 2024, including $393,587,000 of gross loans receivable from the Susquehanna acquisition .</li><li>Average total loans increased $137,995,000 or 7.3% for the year ended December 31, 2025, compared to 2024 .</li></ul></li><li>Allowance for Credit Losses on Loans (ACL):<ul><li>December 31, 2025: $31,048,000 or 1.32% of gross loans receivable, compared to $20,035,000 or 1.06% at December 31, 2024 . The increase includes an additional allowance of $7,074,000 for loans recorded as part of the Susquehanna acquisition .</li></ul></li><li>Total Deposits:<ul><li>December 31, 2025: $2,564,716,000, up 22.48% from $2,093,909,000 at December 31, 2024 . This included $501,488,000 assumed from Susquehanna .</li><li>Average total deposits increased $170,215,000 or 8.3% for the year ended December 31, 2025, compared to 2024 .</li><li>Estimated uninsured deposits totaled $811.2 million (31.4% of total deposits) at December 31, 2025 .</li></ul></li><li>Total Nonperforming Assets:<ul><li>December 31, 2025: $33,113,000 or 1.06% of total assets, up from $24,142,000 or 0.92% of total assets at December 31, 2024 . This included $6,762,000 of nonaccrual PCD loans acquired from the merger .</li></ul></li><li>Total Stockholders’ Equity:<ul><li>December 31, 2025: $341,714,000, up 24.13% from $275,284,000 at December 31, 2024 . A net increase of $44,388,000 was recorded effective October 1, 2025, from the issuance of common stock for the Susquehanna merger .</li></ul></li><li>Trust Assets Under Management:<ul><li>December 31, 2025: $1,468,691,000, up 9.0% from $1,347,853,000 at December 31, 2024 .</li></ul></li><li>Treasury Stock Repurchase Program:<ul><li>During the year ended December 31, 2025, 501 shares were repurchased for $9,534 at an average price of $19.03 per share . At December 31, 2025, 723,465 shares were available for repurchase .</li></ul></li></ul><h4>Outlook / Guidance</h4>Citizens &amp; Northern Corporation’s Safe Harbor Statement indicates that forward-looking statements involve risks and uncertainty, and actual results may differ materially due to various factors, including economic conditions, regulatory changes, increased competition, and the integration of Susquehanna’s business . The company disclaims any intention or obligation to publicly update or revise any forward-looking statements .

Citizens & North | 8-K: FY2025 Q4 Revenue Beats Estimate at USD 36.87 M