---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-185233"
form_type: "8-K"
ticker: "QNBC"
cik: "0000750558"
company_name: "QNB CORP."
filed_at: "2026-04-28T23:59:59+00:00"
generated_at: "2026-05-15T03:26:14.516136+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# QNB Corp. Q1 net income rises to $0.73/sh from $0.69/sh; adj. EPS $0.93

## Summary
- Net income $2.765M, diluted EPS $0.73 vs $0.69 in Q1 2025.
- Adjusted diluted EPS (non-GAAP) $0.93 excludes $754K after-tax merger costs.
- Annualized ROAA 0.59%, ROAE 8.40%; adjusted ROAA 0.75%, adj. ROAE 10.69%.
- Merger-related costs are significant one-time items not normal recurring expenses.

## SEC filing metadata
- accession: 0001193125-26-185233
- form_type: 8-K
- ticker: QNBC
- cik: 0000750558
- company_name: QNB CORP.
- filed_at: 2026-04-28T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/750558/000119312526185233/0001193125-26-185233-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/750558/000119312526185233/qnbc-20260428.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-185233
- JSON: https://secwatch.observer/filing/0001193125-26-185233.json
- Plain text: https://secwatch.observer/filing/0001193125-26-185233.txt

## Key facts
- Earnings Releases
  QNB CORP. reported first quarter ended March 31, 2026 results: net income $2,765,000 or $0.73 per share on a diluted basis, EPS $0.73 per share on a diluted basis.
  - Period: first quarter ended March 31, 2026
  - Net income: $2,765,000 or $0.73 per share on a diluted basis
  - EPS: $0.73 per share on a diluted basis
  - Result: reported results
  source text: QNB Corp. (the “Company” or “QNB”) (OTCQX: QNBC), the parent company of QNB Bank (the “Bank”), reported net income for the first quarter of 2026 of $2,765,000 or $0.73 per share on a diluted basis.
  evidence_url: https://www.sec.gov/Archives/edgar/data/750558/000119312526185233/0001193125-26-185233-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.