Revenue: As of FY2026 Q2, the actual value is USD 126.45 M.

EPS: As of FY2026 Q2, the actual value is USD 0.75.

EBIT: As of FY2026 Q2, the actual value is USD 47.88 M.

Net Income Available to Common Stockholders

Net income available to common stockholders for the second quarter of 2026 was $33.0 million, compared to $32.8 million for the first quarter of 2026 and $27.9 million for the second quarter of 2025. Adjusted net income available to common stockholders (non-GAAP) was $34.7 million for the second quarter of 2026.

Net Interest Income and Margin

Net interest income for the second quarter of 2026 was $115.2 million, compared to $112.3 million for the first quarter of 2026 and $98.1 million for the second quarter of 2025. The net interest margin for the second quarter of 2026 increased to 3.28%, compared to 3.21% for the prior quarter and 2.98% for the second quarter of 2025. The net interest rate spread was 2.40% for the second quarter of 2026, compared to 2.35% for the first quarter of 2026 and 1.99% for the second quarter of 2025.

Non-Interest Income

Non-interest income was $11.3 million during the second quarter of 2026, $11.3 million during the first quarter of 2026, and $11.6 million during the second quarter of 2025. Excluding certain items, non-interest income was $13.2 million during the second quarter of 2026, $11.7 million during the first quarter of 2026, and $11.4 million during the second quarter of 2025.

Non-Interest Expense

Total non-interest expense was $64.7 million during the second quarter of 2026, $62.8 million during the first quarter of 2026, and $60.3 million during the second quarter of 2025. Adjusted non-interest expense was $64.1 million during the second quarter of 2026, $63.4 million during the first quarter of 2026, and $59.9 million during the second quarter of 2025.

Efficiency Ratio

The efficiency ratio decreased to 51.2% for the second quarter of 2026, compared to 55.0% for the second quarter of 2025. The adjusted efficiency ratio decreased to 49.9% for the second quarter of 2026, compared to 54.7% for the second quarter of 2025.

Deposits

Total deposits increased $937.0 million on a year-over-year basis. Core deposits (excluding brokered and time deposits) increased $948.3 million on a year-over-year basis. Period end total deposits (including mortgage escrow deposits) at June 30, 2026, were $12.68 billion, compared to $12.60 billion at March 31, 2026, and $11.74 billion at June 30, 2025. Average non-interest-bearing deposits to average total deposits for the second quarter increased to 31.0%. Brokered deposits were $200.0 million at June 30, 2026, compared to $215.0 million at March 31, 2026, and $200.0 million at June 30, 2025.

Loans

Business loans grew $280.8 million on a linked quarter basis and $743.0 million on a year-over-year basis. The ending weighted average rate (WAR) on the total loan portfolio was 5.36% at June 30, 2026, an 8-basis point increase compared to 5.28% at March 31, 2026. Loans held for investment at June 30, 2026, totaled $10,704,373 thousand, with a WAR of 5.36%. Loan originations excluding new lines of credit were $255.3 million in Q2 2026, compared to $220.4 million in Q1 2026 and $227.3 million in Q2 2025. Loan originations including new lines of credit were $533.4 million in Q2 2026, compared to $500.1 million in Q1 2026 and $450.5 million in Q2 2025.

Credit Quality

Non-performing assets (NPAs) were $69.0 million at June 30, 2026, compared to $95.6 million at March 31, 2026, and $53.2 million at June 30, 2025. Non-performing assets declined by 28% on a linked quarter basis and represented 0.46% of Total Assets. A credit loss provision of $13.9 million was recorded during the second quarter of 2026, compared to $12.3 million during the first quarter of 2026, and $9.2 million during the second quarter of 2025. The allowance for credit losses to total loans was 0.98% at June 30, 2026, compared to 0.95% at March 31, 2026, and 0.86% at June 30, 2025. Net loan charge-offs (NCOs) were $9,662 thousand for Q2 2026, compared to $8,574 thousand for Q1 2026 and $5,405 thousand for Q2 2025.

Capital Management

Stockholders’ equity increased $23.5 million to $1.52 billion at June 30, 2026, compared to $1.50 billion at March 31, 2026. The Company’s Tier 1 Common Equity Ratio increased to 11.99% at the end of the second quarter. The Consolidated CRE Concentration ratio was proactively managed lower to 352%. Book value per common share was $31.79 at June 30, 2026, compared to $31.33 at March 31, 2026. Tangible common book value per share was $28.21 at June 30, 2026, compared to $27.73 at March 31, 2026. Dividends per common share were $0.25 during the second quarter of 2026 and the first quarter of 2026.

Outlook / Guidance

Dime Commercial Bancshares, Inc. plans to resume share buybacks in the third quarter, driven by its strong capital position, lower CRE concentration levels, stress testing results, and improving profitability. The company anticipates significant loan repricing opportunities through 2027, with core deposit and business loan growth expected to benefit the company over time. Continued revenue growth is projected to further reduce the efficiency ratio in the coming years.