QNB CORP. Completes Acquisition of The Victory Bancorp

What Happened
QNB CORP. announced that it completed its previously announced merger with The Victory Bancorp, Inc. (the “Merger”) on April 1, 2026 pursuant to the Agreement and Plan of Merger dated September 23, 2025. Victory merged with and into QNB, with QNB continuing as the surviving corporation. The company disclosed the completion under Item 8.01 and filed related financial information under Item 9.01.

Key Details

• Merger completed: April 1, 2026; Merger Agreement dated September 23, 2025.
• Victory’s unaudited consolidated financial statements for the quarter ended March 31, 2026 are filed as Exhibit 99.1.
• Unaudited pro forma condensed combined balance sheet (as of March 31, 2026) and pro forma condensed combined statements of income (three months ended March 31, 2026 and fiscal year ended December 31, 2025) are filed as Exhibit 99.2.
• The pro forma income statements are presented as if the merger occurred January 1, 2025; the pro forma balance sheet is presented as of March 31, 2026.

Why It Matters
The filing confirms the legal close of QNB’s acquisition of Victory and makes Victory’s recent quarterly results and pro forma combined financials available to investors. Retail investors can review the exhibits to assess how Victory’s assets, liabilities and recent results affect QNB’s balance sheet and reported earnings on a combined basis.