UBCPMEDIUM SIGNALFINANCIAL10-K

UBCP demonstrated strong financial performance with net income surging 301.5% to $7.8M while reversing credit loss provisions from $15K to a $955K recovery.

The dramatic swing in credit loss provisions from expense to recovery, combined with tripled net income, suggests significantly improved asset quality and loan portfolio performance. However, the 257% increase in interest expense indicates rising funding costs that investors should monitor for margin pressure sustainability.

Comparing 2026-03-18 vs 2025-03-14View on EDGAR →
FINANCIAL ANALYSIS

UBCP showed robust financial improvement with net income jumping 301.5% to $7.8M and a remarkable reversal in credit loss provisions from $15K expense to $955K recovery, indicating stronger loan quality. Cash and equivalents more than doubled to $46.5M while stockholders' equity grew 11.1% to $70.5M, though interest expenses surged 257% to $11.0M reflecting higher funding costs. The overall picture signals strong operational performance and improved credit quality, but rising interest expenses warrant attention for future margin sustainability.

FINANCIAL STATEMENT CHANGES
Provision for Credit Losses
P&L
-6466.7%
$15K-$955K

Provisions reduced 6466.7% — improving credit quality or reserve release boosting reported earnings.

Net Income
P&L
+301.5%
$1.9M$7.8M

Net income grew 301.5% — bottom-line growth signals improving overall business health.

Interest Expense
P&L
+257%
$3.1M$11.0M

Interest expense surged 257% — significant debt increase or rising rates materially impacting earnings.

Cash & Equivalents
Balance Sheet
+137.3%
$19.6M$46.5M

Cash position surged 137.3% — strong cash generation or capital raise providing significant financial cushion.

Share Buybacks
Cash Flow
-53.9%
$687K$317K

Buyback activity reduced 53.9% — capital being redeployed elsewhere or cash conservation underway.

Operating Cash Flow
Cash Flow
+23.8%
$8.4M$10.5M

Operating cash flow grew 23.8% — strong conversion of earnings to cash, healthy business fundamentals.

Capital Expenditure
Cash Flow
+21.5%
$9.7M$11.8M

Capex increased 21.5% — ongoing investment in capacity or infrastructure for future growth.

Stockholders Equity
Balance Sheet
+11.1%
$63.5M$70.5M

Equity base grew 11.1% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-03-18
PRIOR — 2025-03-14
ADDED
The bank also operates in Ohio and Marshall counties in West Virginia.
Unified has 125 full time employees, with 39 of these serving in a management capacity, and 8 part time employees.
Branstetter 58 Senior Vice President Chief Operating Officer Randall M.
Greenwood 62 Senior Vice President, Chief Financial Officer, Treasurer Erika R.
The following table presents the Company s largest loan concentration as of December 31, 2025 and December 31, 2024.
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REMOVED
and global financial markets experienced deterioration of the worldwide credit markets, which created significant challenges for financial institutions both in the United States and around the world.
These actions included the adoption by Congress of both the Emergency Economic Stabilization Act of 2008 ( EESA ), and the American Recovery and Reinvestment Act of 2009 ( ARRA ).
Currently, federal regulators are still in the process of drafting the implementing regulations for many portions of the Dodd-Frank Act.
Federal regulators continue to implement many provisions of the Dodd-Frank Act.
Unified has 115 full time employees, with 31 of these serving in a management capacity, and 11 part time employees.
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