secwatch.observer — SEC 8-K summary
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Issuer:     QNB CORP. (QNBC)
CIK:        0000750558
Form:       8-K
Filed at:   2026-07-28T20:14:13+00:00
Accession:  0001193125-26-321023
Event type: earnings
Sentiment:  neutral
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/750558/000119312526321023/0001193125-26-321023-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/750558/000119312526321023/qnbc-20260728.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-321023

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer