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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)


☒	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2026


☐	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission File Number: 001-42512

EAGLE FINANCIAL SERVICES, INC.

(Exact name of registrant as specified in its charter)


Virginia		54-1601306
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

2 East Main Street	P.O. Box 391
Berryville, VA		22611
(Address of principal executive offices)		(Zip Code)

(540) 955-2510

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:


Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, Par Value $2.50	EFSI	The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Date File required to be submitted pursuant to Rule 405 of Regulation S-T (232.405 of this Chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act.


If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.		☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

The number of shares of the registrant’s Common Stock ($2.50 par value) outstanding as of May 6, 2026 was 5,412,376.

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PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements:
	Consolidated Balance Sheets at March 31, 2026 and December 31, 2025	1
	Consolidated Statements of Operations for the Three Months Ended March 31, 2026 and 2025	2
	Consolidated Statements of Comprehensive Income for the Three Months Ended March 31, 2026 and 2025	3
	Consolidated Statements of Changes in Shareholders’ Equity for the Three Months Ended March 31, 2026 and 2025	4
	Consolidated Statements of Cash Flows for the Three Months Ended March 31, 2026 and 2025	5
	Notes to Consolidated Financial Statements	6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	39
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	60
Item 4.	Controls and Procedures	60

PART II - OTHER INFORMATION

Item 1.	Legal Proceedings	61
Item 1A.	Risk Factors	61
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	61
Item 3.	Defaults Upon Senior Securities	61
Item 4.	Mine Safety Disclosures	61
Item 5.	Other Information	61
Item 6.	Exhibits	62

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

EAGLE FINANCIAL SERVICES, INC.

Consolidated Balance Sheets

(dollars in thousands, except per share amounts)


	March 31, 2026			December 31, 2025
	(Unaudited)			*
Assets
Cash and due from banks	$	14,500		$	13,942
Interest-bearing deposits with other institutions		94,974			103,984
Federal funds sold		80,293			99,268
Total cash and cash equivalents	$	189,767		$	217,194
Securities available for sale, at fair value, amortized cost of $122,916 and $126,197, respectively		115,370			119,543
Restricted investments, at cost		1,875			3,786
Loans held for sale		5,214			4,786
Loans		1,458,859			1,473,077
Allowance for credit losses		(17,326	)		(15,320	)
Net Loans	$	1,441,533		$	1,457,757
Bank premises and equipment, net		14,911			14,906
Bank owned life insurance		32,004			31,720
Other assets		37,686			38,934
Total assets	$	1,838,360		$	1,888,626
Liabilities and Shareholders’ Equity
Liabilities
Deposits:
Noninterest bearing demand deposits	$	455,107		$	432,171
Savings and interest bearing demand deposits		728,322			728,545
Time deposits		414,790			446,644
Total deposits	$	1,598,219		$	1,607,360
Federal Home Loan Bank advances, long-term		—			40,000
Subordinated debt, net of unamortized issuance costs		29,596			29,579
Other liabilities		20,219			22,848
Total liabilities	$	1,648,034		$	1,699,787
Commitments and contingencies
Shareholders’ Equity
Preferred stock, $10 par value; 500,000 shares authorized and unissued	$	—		$	—
Common stock, $2.50 par value; authorized 10,000,000 shares; issued and outstanding 2026, 5,412,376 including 87,673 shares of unvested restricted stock; issued and outstanding 2025, 5,374,205 including 68,476 shares of unvested restricted stock		13,311			13,264
Surplus		64,802			64,720
Retained earnings		118,178			116,115
Accumulated other comprehensive loss		(5,965	)		(5,260	)
Total shareholders’ equity	$	190,326		$	188,839
Total liabilities and shareholders’ equity	$	1,838,360		$	1,888,626

See Notes to Consolidated Financial Statements

* Derived from the consolidated audited financial statements.

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EAGLE FINANCIAL SERVICES, INC.

Consolidated Statements of Operations (Unaudited)

(dollars in thousands, except per share amounts)


	Three Months Ended
	March 31,
	2026			2025
Interest and Dividend Income
Interest and fees on loans	$	20,713		$	19,971
Interest and dividends on securities available for sale:
Taxable interest income		1,230			695
Interest income exempt from federal income taxes		—			3
Dividends		76			150
Interest on deposits in banks		1,698			2,644
Interest on federal funds sold		109			39
Total interest and dividend income	$	23,826		$	23,502
Interest Expense
Interest on deposits	$	7,225		$	8,504
Interest on Federal Home Loan Bank advances		344			1,308
Interest on subordinated debt		354			354
Total interest expense	$	7,923		$	10,166
Net interest income	$	15,903		$	13,336
Provision for Credit Losses		1,961			1,233
Net interest income after provision for credit losses	$	13,942		$	12,103
Noninterest Income
Wealth management fees	$	1,782		$	1,681
Service charges on deposit accounts		556			492
Other service charges and fees		921			972
(Loss) on the sale of bank premises and equipment		—			(16	)
(Loss) on the sale of securities		—			(12,425	)
Gain on sale of loans		1,012			429
Small business investment company income		266			20
Bank owned life insurance income		284			273
Other operating income		107			20
Total noninterest income (loss)	$	4,928		$	(8,554	)
Noninterest Expenses
Salaries and employee benefits	$	8,229		$	7,179
Occupancy expenses		666			662
Equipment expenses		462			423
Advertising and marketing expenses		191			183
Stationery and supplies		46			42
ATM network fees		327			362
Other real estate owned expense (gain), net		(5	)		—
Loss on sale of repossessed assets		39			133
FDIC assessment		227			322
Computer software expense		354			282
Bank franchise tax		481			367
Professional fees		604			563
Data processing fees		486			550
Loan servicing expense		269			237
Other operating expenses		1,836			1,284
Total noninterest expenses	$	14,212		$	12,589
Income (loss) before income taxes	$	4,658		$	(9,040	)
Income Tax Expense (Benefit)		918			(2,066	)
Net Income (Loss)	$	3,740		$	(6,974	)
Earnings (Loss) Per Share
Net income (loss) per common share, basic	$	0.69		$	(1.53	)
Net income (loss) per common share, diluted	$	0.69		$	(1.53	)

See Notes to Consolidated Financial Statements

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EAGLE FINANCIAL SERVICES, INC.

Consolidated Statements of Comprehensive Income

(Unaudited)

(dollars in thousands)


	Three Months Ended
	March 31,
	2026			2025
Net income (loss)	$	3,740		$	(6,974	)
Other comprehensive (loss) income:
Unrealized (loss) gain on available for sale securities, net of reclassification adjustments, net of deferred income tax (benefit) expense of $(187) and $3,193 for the three months ended March 31, 2026 and 2025, respectively.		(705	)		12,013
Total other comprehensive (loss) income		(705	)		12,013
Total comprehensive income	$	3,035		$	5,039

See Notes to Consolidated Financial Statements

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EAGLE FINANCIAL SERVICES, INC.

Consolidated Statements of Changes in Shareholders’ Equity (Unaudited)

(dollars in thousands, except per share amounts)


	Common Stock			Surplus			Retained Earnings			Accumulated Other Comprehensive (Loss)			Total
December 31, 2024	$	8,714		$	14,901		$	114,012		$	(18,640	)	$	118,987
Net loss		—			—			(6,974	)		—			(6,974	)
Other comprehensive income		—			—			—			12,013			12,013
Vesting of restricted stock awards, stock incentive plan (25,717 shares)		64			(64	)		—			—			—
Stock-based compensation expense		—			323			—			—			323
Issuance of common stock, public offering, net (1,796,875 shares)		4,492			49,009									53,501
Repurchase and retirement of common stock (7,348 shares)		(18	)		(247	)		—			—			(265	)
Dividends declared ($0.31 per share)		—			—			(1,110	)		—			(1,110	)
March 31, 2025	$	13,252		$	63,922		$	105,928		$	(6,627	)	$	176,475

December 31, 2025	$	13,264		$	64,720		$	116,115		$	(5,260	)	$	188,839
Net income		—			—			3,740			—			3,740
Other comprehensive (loss)		—			—			—			(705	)		(705	)
Stock-based compensation expense		—			413			—			—			413
Vesting of restricted stock awards, stock incentive plan (26,209 shares)		65			(65	)		—			—			—
Repurchase and retirement of common stock (7,235 shares)		(18	)		(266	)		—			—			(284	)
Dividends declared ($0.31 per share)		—			—			(1,677	)		—			(1,677	)
March 31, 2026	$	13,311		$	64,802		$	118,178		$	(5,965	)	$	190,326

See Notes to Consolidated Financial Statements

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EAGLE FINANCIAL SERVICES, INC.

Consolidated Statements of Cash Flows (Unaudited)

(dollars in thousands)


	Three Months Ended
	March 31,
	2026			2025
Cash Flows from Operating Activities
Net income (loss)	$	3,740		$	(6,974	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation		204			198
Amortization of other assets		251			245
Origination of loans held for sale		(24,588	)		(17,432	)
Proceeds from sale of loans held for sale		25,171			17,343
Net (gain) on sales of loans		(1,012	)		(424	)
Provision for credit losses		1,961			1,233
(Gain) on the sale of portfolio loans		—			(5	)
Loss on the sale and disposal of premises and equipment		—			16
Loss on the sale of repossessed assets		39			133
Loss on the sale of securities		—			12,425
Amortization of subordinated debt issuance costs		17			17
Stock-based compensation expense		413			323
(Accretion) amortization of premiums and discounts on debt securities and loans, net		(242	)		4
Bank-owned life insurance income		(284	)		(273	)
Changes in assets and liabilities:
Decrease in other assets		973			2,493
(Decrease) in other liabilities		(2,347	)		(3,522	)
Net cash provided by operating activities	$	4,296		$	5,800
Cash Flows from Investing Activities
Proceeds from maturities, calls, and principal payments of securities available for sale	$	13,302		$	3,277
Proceeds from the sale of securities available for sale		—			86,822
Purchases of securities available for sale		(9,824	)		(75,862	)
Proceeds from the sale of restricted investments		1,931			2,628
Purchases of restricted investments		(20	)		(45	)
Purchases of bank premises and equipment		(209	)		(537	)
Proceeds from the sale of bank premises and equipment		—			37
Proceeds from the sale of repossessed assets		96			381
Proceeds from the sale of portfolio loans		—			18,772
Net decrease (increase) in loans		14,103			(4,752	)
Funding of capital commitments related to other investments		—			(495	)
Net cash provided by investing activities	$	19,379		$	30,226
Cash Flows from Financing Activities
Net increase in noninterest bearing demand deposits, savings, and interest bearing demand deposits	$	22,713		$	33,511
Net (decrease) increase in time deposits		(31,854	)		5,124
Repayments of long-term Federal Home Loan Bank advances		(40,000	)		(55,000	)
Net proceeds from issuance of common stock in public offering		—			53,501
Repurchase and retirement of common stock		(284	)		(265	)
Cash dividends paid		(1,677	)		(1,110	)
Net cash (used in) provided by financing activities	$	(51,102	)	$	35,761
(Decrease) increase in cash and cash equivalents	$	(27,427	)	$	71,787
Cash and Cash Equivalents
Beginning		217,194			193,159
Ending	$	189,767		$	264,946
Supplemental Disclosures of Cash Flow Information
Cash payments for:
Interest	$	8,448		$	10,576
Income taxes	$	30		$	—
Supplemental Schedule of Noncash Investing and Financing Activities:
Unrealized (loss) gain on securities available for sale	$	(892	)	$	15,206
Lease liabilities arising from right-of-use assets	$	—		$	773

See Notes to Consolidated Financial Statements

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EAGLE FINANCIAL SERVICES, INC.

Notes to Consolidated Financial Statements (Unaudited)

March 31, 2026

NOTE 1. General

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP.

In the opinion of management, the accompanying financial statements contain all adjustments (consisting of only normal recurring accruals) necessary to present fairly the financial position at March 31, 2026 and December 31, 2025, the results of operations and the changes in shareholders' equity for the three months ended March 31, 2026 and 2025, and cash flows for the three months ended March 31, 2026 and 2025. The results of operations for the three months ended March 31, 2026 are not necessarily indicative of the results to be expected for the full year. These financial statements should be read in conjunction with the Consolidated Financial Statements and related Notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 (the “2025 Form 10-K”).

Eagle Financial Services, Inc. (the "Company") owns 100% of Bank of Clarke (the “Bank”). The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany accounts and transactions between the Company and the Bank have been eliminated.

Certain amounts in the consolidated financial statements have been reclassified to conform to current year presentations. None of the reclassifications were of a material nature and they had no effect on prior year net income or shareholders' equity.

Application of the principles of GAAP and practices within the banking industry require management to make estimates, assumptions, and judgments that affect the amounts reported in the financial statements and accompanying notes. These estimates, assumptions, and judgments are based on information available as of the date of the financial statements; accordingly, as this information changes, the financial statements may reflect different estimates, assumptions, and judgments. Certain policies inherently rely more extensively on the use of estimates, assumptions, and judgments and as such may have a greater possibility of producing results that could be materially different than originally reported. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the allowance of credit losses on loans.

The Company's significant accounting policies followed in preparation of the unaudited consolidated financial statements are disclosed in Note 1 of the Company's 2025 Form 10-K. There have been no significant changes to the application of significant accounting policies since December 31, 2025.

NOTE 2. Stock-Based Compensation Plan

On May 16, 2023, the Company’s shareholders approved the 2023 Stock Incentive Plan which allows key employees and directors to increase their personal financial interest in the Company. The 2023 plan permits the issuance of incentive stock options and non-qualified stock options and the award of common stock, restricted stock, and stock units. The plan authorizes the issuance of up to 250,000 shares of common stock. The 2023 Stock Incentive Plan replaced the 2014 Stock Incentive Plan.

The Company periodically grants restricted stock to its directors, executive officers and certain non-executive officers. Restricted stock provides grantees with rights to shares of common stock upon completion of a service period or achievement of Company performance measures. During the restricted period, all shares are considered outstanding and dividends are paid to the grantee. Outside directors are periodically granted restricted shares which vest over a period of one year. Executive officers have been

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granted restricted shares which vest over a three year service period and restricted shares which cliff vest based on meeting performance measures over a three year period. Certain non-executive officers also have been granted restricted shares which vest over a three year service period. The Company recognizes compensation expense over the restricted period based on the fair value of the Company's stock on the grant date. The Company's policy is to recognize forfeitures as they occur. As of March 31, 2026, there was $2.1 million of unrecognized compensation cost related to nonvested restricted stock, with a weighted average remaining term of 2.18 years.

The following table presents restricted stock activity for the three months ended March 31, 2026 and 2025:


	Three Months Ended
	March 31,
	2026					2025
	Shares			Weighted Average Grant Date Fair Value		Shares			Weighted Average Grant Date Fair Value
Nonvested, beginning of period		68,476		$	33.96		64,043		$	32.02
Granted		45,406			39.44		39,545			36.40
Vested		(26,209	)		34.50		(25,717	)		32.58
Forfeited		—			—		—			—
Nonvested, end of period		87,673		$	36.64		77,871		$	34.06

NOTE 3. Earnings Per Common Share

Basic earnings per share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Nonvested restricted shares are included in the weighted average number of common shares used to compute basic earnings per share because of dividend participation and voting rights. Diluted earnings per share reflects additional common shares that would have been outstanding if dilutive potential common shares had been issued, as well as any adjustment to income that would result from the assumed issuance. The number of potential common shares is determined using the treasury method.

The following table shows the weighted average number of shares used in computing earnings per share for the three months ended March 31, 2026 and 2025. During 2026 and 2025, there were no potentially dilutive securities outstanding.


	Three Months Ended
	March 31,
	2026		2025
Average number of common shares outstanding		5,412,021		4,572,297
Average number of common shares outstanding used to calculate basic and diluted earnings per share		5,412,021		4,572,297

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NOTE 4. Securities

Amortized costs and fair values of securities available for sale at March 31, 2026 and December 31, 2025 were as follows:


	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)			Fair Value
	March 31, 2026
	(in thousands)
Obligations of U.S. government corporations and agencies	$	7,222	$	—	$	(18	)		7,204
U.S. treasury securities		9,884		—		(12	)		9,872
Mortgage-backed securities		79,271		116		(7,131	)		72,256
Collateralized mortgage obligations		22,289		15		(235	)		22,069
Subordinated debt		4,250		—		(281	)		3,969
	$	122,916	$	131	$	(7,677	)	$	115,370


	December 31, 2025
	(in thousands)
Obligations of U.S. government corporations and agencies	$	7,458	$	2	$	(16	)	$	7,444
U.S. treasury securities		9,999		2		—			10,001
Mortgage-backed securities		81,492		480		(6,843	)		75,129
Collateralized mortgage obligations		22,498		84		(87	)		22,495
Subordinated debt		4,750		—		(276	)		4,474
	$	126,197	$	568	$	(7,222	)	$	119,543

The Company has elected to exclude accrued interest receivable, totaling $442 thousand and $669 thousand at March 31, 2026 and December 31, 2025, respectively from the amortized cost basis of securities. The deferred tax asset on the securities portfolio at March 31, 2026 and December 31, 2025 was $1.6 million and $1.4 million, respectively, and is included in Other Assets in the Consolidated Balance Sheets.

In March 2025, balance sheet repositioning transactions were executed. The Bank sold available for sale securities with an amortized cost balance of $99.2 million and reinvested $66.0 million into purchases of available for sale securities. The sale of securities resulted in a net realized pre-tax loss of $12.4 million recognized during the three months ended March 31, 2025. There were no sales of available for sale securities during the three months ended March 31, 2026.

The following table summarizes amounts related to the sale of available for sale securities:


	For the Three Months Ended March 31,
		2025
	(in thousands)
Proceeds from sales		$	86,822

Gross realized gains		$	—
Gross realized losses			(12,425	)
Net realized losses on securities		$	(12,425	)

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The amortized cost and estimated fair value of securities at March 31, 2026, by the earlier of contractual maturity or expected maturity, are shown below. Expected maturities will differ from contractual maturities because borrowers may have the right to prepay obligations with or without call or prepayment penalties.


	Amortized Cost		Fair Value
	(in thousands)
Due in one year or less	$	9,884	$	9,872
Due after one year through five years		13,768		13,657
Due after five years through ten years		17,307		17,051
Due after ten years		81,957		74,790
	$	122,916	$	115,370

The fair value and gross unrealized losses for securities available for sale, totaled by the length of time that individual securities have been in a continuous gross unrealized loss position, at March 31, 2026 and December 31, 2025 were as follows:


	Less than 12 months				12 months or more				Total
	Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses
	March 31, 2026
	(in thousands)
Obligations of U.S. government corporations and agencies	$	7,204	$	18	$	—	$	—	$	7,204	$	18
U.S. treasury securities		9,872		12		—		—		9,872		12
Mortgage-backed securities		14,956		39		28,650		7,092		43,606		7,131
Collateralized mortgage obligations		15,835		109		2,755		126		18,590		235
Subordinated debt		981		19		2,488		262		3,469		281
Total	$	48,848	$	197	$	33,893	$	7,480	$	82,741	$	7,677


	Less than 12 months				12 months or more				Total
	Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses		Fair Value		Gross Unrealized Losses
	December 31, 2025
	(in thousands)
Obligations of U.S. government corporations and agencies	$	5,503	$	16	$	—	$	—	$	5,503	$	16
Mortgage-backed securities		—		—		29,508		6,843		29,508		6,843
Collateralized mortgage obligations		7,116		87		—		—		7,116		87
Subordinated debt		973		28		3,002		248		3,975		276
Total	$	13,592	$	131	$	32,510	$	7,091	$	46,102	$	7,222

The reference point for determining when securities are in an unrealized loss position is month end. As such, it is possible that a security's market value exceeded its amortized cost on other days during the past twelve-month period.

There were 47 and 39 debt securities with a fair value below the amortized cost basis, totaling $82.7 million and $46.1 million of aggregate fair value as of March 31, 2026 and December 31, 2025 respectively. The Company concluded that a credit loss does not exist in its securities portfolio at March 31, 2026 based on the fact that (1) changes in fair value were caused by non-credit-related factors, primarily fluctuations in interest rates, (2) securities with unrealized losses had generally high credit quality, (3) as of March 31, 2026, the Company intends to hold these investments in debt securities to maturity and it is more-likely-than-not that the Company will not be required to sell these investments before a recovery of its investment, and (4) issuers have continued to make timely payments of principal and interest. Additionally, the Company’s mortgage-backed securities, collateralized

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mortgage obligations, U.S. treasury securities, and obligations of U.S. government corporations and agencies are entirely issued by either U.S. government agencies or U.S. government-sponsored enterprises. Collectively, these entities provide a guarantee, which is either explicitly or implicitly supported by the full faith and credit of the U.S. government, that investors in such mortgage-backed securities will receive timely principal and interest payments.

Securities having carrying values of $3.9 million, $3.0 million and $87.3 million at March 31, 2026 were pledged as security for trust accounts, a deposit relationship and for borrowing capacity at the Federal Reserve Bank ("FRB") discount window, respectively.

The composition of restricted investments at March 31, 2026 and December 31, 2025 was as follows:


	March 31, 2026		December 31, 2025
	(in thousands)
Federal Reserve Bank Stock	$	344	$	344
Federal Home Loan Bank Stock		1,391		3,302
Community Bankers’ Bank Stock		140		140
	$	1,875	$	3,786

NOTE 5. Loans and Allowance for Credit Losses on Loans

The composition of loans at March 31, 2026 and December 31, 2025 was as follows:


	March 31,			December 31,
	2026			2025
	(in thousands)
Mortgage real estate loans:
Construction & Secured by Farmland	$	82,594		$	82,336
HELOCs		58,784			58,640
Residential First Lien - Investor		107,084			107,307
Residential First Lien - Owner Occupied		176,378			178,807
Residential Junior Liens		10,775			10,724
Commercial - Owner Occupied		313,161			298,853
Commercial - Non-Owner Occupied & Multifamily		389,878			398,926
Commercial and industrial loans:
SBA PPP loans		—			4
Other commercial and industrial loans		101,289			113,220
Marine loans		170,217			175,639
Consumer loans		30,495			28,742
Overdrafts		343			318
Other loans		12,572			13,946
Total loans	$	1,453,570		$	1,467,462
Net deferred loan costs and premiums		5,289			5,615
Allowance for credit losses		(17,326	)		(15,320	)
	$	1,441,533		$	1,457,757

At March 31, 2026, the Company was servicing $47.3 million of loans for other financial institutions which are not included in the table above. Also excluded from the table above are net servicing assets of $742 thousand at March 31, 2026, which are recorded in Other Assets in the Consolidated Balance Sheets. When loans are sold with servicing retained, servicing assets are recorded which represent the Company's right to service loans that were sold. Servicing assets are initially recorded by the Company at fair value and are subsequently amortized in proportion to, and over the period of, estimated net servicing income.

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Changes in the allowance for credit losses on loans for the three months ended March 31, 2026 and 2025 and year-ended December 31, 2025 were as follows:


	Three Months Ended						Year Ended
	March 31,						December 31,
	2026			2025			2025
	(in thousands)
Balance, beginning	$	15,320		$	15,027		$	15,027
Provision for credit losses		1,972			1,146			3,880
Recoveries added to the allowance		189			185			559
Credit losses charged to the allowance		(155	)		(1,076	)		(4,146	)
Balance, ending	$	17,326		$	15,282		$	15,320

Past due loans by class at March 31, 2026 and December 31, 2025 were as follows:


	March 31, 2026
	(in thousands)
	30 - 59 Days Past Due		60 - 89 Days Past Due		90 or More Days Past Due		Total Past Due		Current		Total Loans		90 or More Days Past Due Still Accruing
Mortgage real estate loans:
Construction & Secured by Farmland	$	—	$	—	$	428	$	428	$	82,166	$	82,594	$	—
HELOCs		141		—		156		297		58,487		58,784		—
Residential First Lien - Investor		—		388		98		486		106,598		107,084		—
Residential First Lien - Owner Occupied		—		—		177		177		176,201		176,378		—
Residential Junior Liens		57		—		—		57		10,718		10,775		—
Commercial - Owner Occupied		4,440		—		4,704		9,144		304,017		313,161		—
Commercial - Non-Owner Occupied & Multifamily		—		—		5,300		5,300		384,578		389,878		—
Commercial and industrial loans:
Other commercial and industrial loans		397		48		2,891		3,336		97,953		101,289		—
Marine loans		—		—		—		—		170,217		170,217		—
Consumer loans		33		107		13		153		30,342		30,495		13
Overdrafts		—		—		—		—		343		343		—
Other loans		—		—		—		—		12,572		12,572		—
Total	$	5,068	$	543	$	13,767	$	19,378	$	1,434,192	$	1,453,570	$	13

TABLE OF CONTENTS


	December 31, 2025
	(in thousands)
	30 - 59 Days Past Due		60 - 89 Days Past Due		90 or More Days Past Due		Total Past Due		Current		Total Loans		90 or More Past Due Still Accruing
Mortgage real estate loans:
Construction & Secured by Farmland	$	—	$	—	$	428	$	428	$	81,908	$	82,336	$	—
HELOCs		112		—		160		272		58,368		58,640		—
Residential First Lien - Investor		—		391		98		489		106,818		107,307		—
Residential First Lien - Owner Occupied

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Accelerated filer

Non-accelerated filer

Smaller reporting company

Emerging growth company

EAGLE FINANCIAL SERVICES INC 10-Q