COFSHIGH SIGNALOPERATIONAL10-K

COFS completed a transformational merger with Fentura Financial in March 2025, nearly doubling the company's size across all major financial metrics.

The merger represents a significant expansion that increased COFS's market footprint from 29 to 47 full-service offices and expanded geographic presence beyond western Michigan into central and southeastern regions. While the integration appears successful based on strong financial performance, investors should monitor execution risks and cost synergies as the company digests this substantial acquisition.

Comparing 2026-03-13 vs 2025-03-11View on EDGAR →
FINANCIAL ANALYSIS

The Fentura merger drove dramatic growth across all financial metrics, with total assets expanding 62% to $4.4B and deposits growing 63% to $3.6B, while stockholders' equity increased 79% to $465M reflecting the equity issued for the transaction. Net interest income surged 68% to $203M despite interest expense rising 327% due to higher rates and expanded deposit base, while the provision for credit losses actually declined 40%, suggesting strong asset quality. The substantial increases in capital expenditures (+289%) and dividends paid (+88%) reflect both integration investments and the enlarged shareholder base, painting a picture of successful large-scale expansion that significantly transforms COFS's scale and market presence.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+327.3%
$7.7M$33.1M

Interest expense surged 327.3% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
+288.5%
$1.7M$6.6M

Capital expenditure jumped 288.5% — major investment cycle underway; assess returns on deployment.

Dividends Paid
Cash Flow
+88.1%
$9.0M$16.9M

Dividend payments increased 88.1% — management confidence in sustained cash generation.

Stockholders Equity
Balance Sheet
+78.7%
$260.4M$465.4M

Equity base grew 78.7% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Net Interest Income
P&L
+67.6%
$121.1M$203.0M

Net interest income grew 67.6% — benefiting from rate environment or loan book expansion.

Revenue
P&L
+63.6%
$139.1M$227.6M

Strong top-line growth of 63.6% — accelerating demand or successful expansion into new markets.

Total Deposits
Balance Sheet
+62.6%
$2.2B$3.6B

Deposits grew 62.6% — expanding customer base or increased trust in the institution.

Total Assets
Balance Sheet
+62%
$2.7B$4.4B

Asset base grew 62% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+60.2%
$2.5B$3.9B

Liabilities grew 60.2% — significant increase in debt or obligations, assess impact on financial flexibility.

Provision for Credit Losses
P&L
-39.9%
$416K$250K

Provisions reduced 39.9% — improving credit quality or reserve release boosting reported earnings.

LANGUAGE CHANGES
NEW — 2026-03-13
PRIOR — 2025-03-11
ADDED
As of February 28, 2026, the Registrant had 14,981,917 shares of co mmon stock outstanding.
On March 1, 2025, the Company completed the merger (the Merger ) of Fentura Financial, Inc.
( Fentura ), the former parent company of The State Bank, with and into the Company with the Company surviving the merger.
On March 14, 2025, ChoiceOne Bank completed the consolidation of The State Bank with and into ChoiceOne Bank with ChoiceOne Bank surviving the consolidation.
The Bank s primary market areas lie within western, central, and southeastern Michigan, in the communities where the Bank s respective offices are located.
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REMOVED
As of February 28, 2025, the Registrant had 8,968,784 shares of common stock outstanding.
Effective March 1, 2025, Fentura Financial, Inc., a one bank holding company for The State Bank, merged with and into the Company.
The Bank s primary market areas lie within Kent, Muskegon, Newaygo, and Ottawa counties in western Michigan, and Lapeer, Macomb, and St.
Clair counties in southeastern Michigan in the communities where the Bank's respective offices are located.
The Bank serves these markets through 29 full-service offices and five loan production offices.
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