---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-321023"
form_type: "8-K"
ticker: "QNBC"
cik: "0000750558"
company_name: "QNB CORP."
filed_at: "2026-07-28T20:14:13+00:00"
generated_at: "2026-07-28T20:15:25.714842+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# QNB Corp. Q2 2026 net income $3.0M ($0.60 EPS); adjusted EPS $1.05 vs $1.04 YoY

## Summary
- GAAP net income $3.015M, diluted EPS $0.60, includes $2.227M after-tax merger costs.
- Adjusted net income $5.242M, adjusted diluted EPS $1.05, vs $3.883M and $1.04 in Q2 2025.
- Acquisition of Victory Bancorp closed April 1, 2026, creating ~$2.4B asset franchise.
- Six-month 2026 net income $5.78M ($1.32 diluted); adjusted $9.029M ($2.06 diluted).
- Adjusted ROAA 0.88% and ROAE 11.56% for Q2 2026 vs 0.83% and 14.25% in Q2 2025.

## SEC filing metadata
- accession: 0001193125-26-321023
- form_type: 8-K
- ticker: QNBC
- cik: 0000750558
- company_name: QNB CORP.
- filed_at: 2026-07-28T20:14:13+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/750558/000119312526321023/0001193125-26-321023-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/750558/000119312526321023/qnbc-20260728.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-321023
- JSON: https://secwatch.observer/filing/0001193125-26-321023.json
- Plain text: https://secwatch.observer/filing/0001193125-26-321023.txt

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