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Fair values determined through valuation analysis using coupon, yield (discount margin), liquidity and expected repayment dates. Loans individually evaluated for impairment that were re-measured during the period had a carrying value of $3.1 million and $3.6 million at March 31, 2026 and December 31, 2025, respectively, with related ACL of $0.4 million and $0.2 million, respectively, as of such dates. Other real estate owned that was re-measured during the period had a carrying value of $2.0 million at December 31, 2025. Short-term lease cost was immaterial for the periods presented. At March 31, 2026 the Company had notional amounts of $162.8 million in interest rate swap contracts with customers and $162.8 million in offsetting interest rate swap contracts with other financial institutions. At December 31, 2025 the Company had notional amounts of $180.8 million in interest rate swap contracts with customers and $180.8 million in offsetting interest rate swap contracts with other financial institutions. At December 31, 2025 the Company had notional amounts of $180.8 million in interest rate swap contracts with customers and $180.8 million in offsetting interest rate swap contracts with other financial institutions. At December 31, 2024 the Company had notional amounts of $186.9 million in interest rate swap contracts with customers and $186.9 million in offsetting interest rate swap contracts with other financial institutions. The Company had no collateral posted with counterparties at March 31, 2026 and December 31, 2025. Collateral received from counterparties is included in “Interest-bearing deposits” in the accompanying consolidated balance sheets. For the year ended December 31, 2025, the $3.4 million reversal of credit losses on the consolidated statement of income includes a $3.8 million reversal of loan losses and a $0.4 million provision for unfunded loan commitments. For the year ended December 31, 2024, the $3.5 million reversal of credit losses on the consolidated statement of income includes a $3.2 million reversal of loan losses and a $0.3 million reversal of credit losses on unfunded loan commitments. For the year ended December 31, 2023, the $2.0 million reversal of credit losses on the consolidated statement of income includes a $2.0 million reversal of loan losses and a $36,000 reversal of credit losses on unfunded loan commitments. 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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: 001-36522

Investar Holding Corporation

(Exact name of registrant as specified in its charter)

Louisiana			27-1560715
(State or other jurisdiction of incorporation or organization)			(I.R.S. Employer Identification No.)

10500 Coursey Boulevard, Baton Rouge, Louisiana 70816

(Address of principal executive offices, including zip code)

(225) 227-2222

(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, $1.00 par value per share			ISTR			The Nasdaq Global Market

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 Data 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, a 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.

Large accelerated filer	☐	Accelerated filer	☒
Non-accelerated filer	☐	Smaller reporting company	☒
		Emerging growth company	☐

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 outstanding of the issuer’s class of common stock, as of the latest practicable date, is as follows: Common stock, $1.00 par value, 13,793,585 shares outstanding as of May 6, 2026.

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TABLE OF CONTENTS

Part I. Financial Information

Item 1.	Financial Statements (Unaudited)	4
	Consolidated Balance Sheets as of March 31, 2026 and December 31, 2025	4
	Consolidated Statements of Income for the three months ended March 31, 2026 and 2025	5
	Consolidated Statements of Comprehensive Income for the three months ended March 31, 2026 and 2025	6
	Consolidated Statements of Changes in Stockholders’ Equity for the three months ended March 31, 2026 and 2025	7
	Consolidated Statements of Cash Flows for the three months ended March 31, 2026 and 2025	8
	Notes to the Consolidated Financial Statements	10
	Note 1. Summary of Significant Accounting Policies	10
	Note 2. Business Combinations	12
	Note 3. Earnings Per Common Share	13
	Note 4. Investment Securities	14
	Note 5. Loans and Allowance for Credit Losses	17
	Note 6. Goodwill and Other Intangible Assets	26
	Note 7. Stockholders’ Equity	27
	Note 8. Derivative Financial Instruments	28
	Note 9. Fair Values of Financial Instruments	29
	Note 10. Income Taxes	34
	Note 11. Commitments and Contingencies	34
	Note 12. Leases	35
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	36
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	58
Item 4.	Controls and Procedures	58

Part II. Other Information

Item 1A.	Risk Factors	59
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	59
Item 5.	Other Information	60
Item 6.	Exhibits	61
Signatures		62

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GLOSSARY OF DEFINED TERMS

Below is a listing of certain acronyms, abbreviations and defined terms, among others, used throughout this Quarterly Report on Form 10-Q.

2032 Notes	–	5.125% Fixed-to-Floating Rate Subordinated Notes due 2032
ACL	–	Allowance for Credit Losses
AFS	–	Available For Sale
ALCO	–	Asset/Liability Committee
Annual Report	–	Investar Holding Corporation’s Annual Report on Form 10-K for the year ended December 31, 2025, filed with the SEC on March 16, 2026
ASC	–	Accounting Standards Codification
ASU	–	Accounting Standards Update
Bank	–	Investar Bank, National Association
Board	–	Board of Directors of Investar Holding Corporation
BOLI	–	Bank Owned Life Insurance
CECL	–	Current Expected Credit Loss
CODM	–	Chief Operating Decision Maker
Company	–	Investar Holding Corporation and its wholly-owned subsidiary the Bank (also, “we,” “our,” or “us”)
FASB	–	Financial Accounting Standards Board
FDIC	–	Federal Deposit Insurance Corporation
FHLB	–	Federal Home Loan Bank
FNB	–	First National Bank
FRB	–	Federal Reserve Bank of Atlanta
GAAP	–	U.S. Generally Accepted Accounting Principles
HTM	–	Held To Maturity
MD&A	–	Management’s Discussion and Analysis of Financial Condition and Results of Operations
NAICS	–	North American Industry Classification System
OCC	–	Office of the Comptroller of the Currency
PCD	–	Purchased Credit Deteriorated
PSL	–	Purchased Seasoned Loan
ROU	–	Right-Of-Use
RSU	–	Restricted Stock Unit
SBIC	–	Small Business Investment Company
SEC	–	U.S. Securities and Exchange Commission
Series A Preferred Stock	–	6.5% Series A Non-Cumulative Perpetual Convertible Preferred Stock
WFB	–	Wichita Falls Bancshares, Inc.
U.S.	–	United States

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PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

INVESTAR HOLDING CORPORATION

CONSOLIDATED BALANCE SHEETS

(Amounts in thousands, except share data)

	*March 31, 2026*			*December 31, 2025*
	(Unaudited)
ASSETS
Cash and due from banks	$	38,985		$	26,606
Interest-bearing balances due from other banks		40,626			14,899
Cash and cash equivalents		79,611			41,505

Available for sale securities at fair value (amortized cost of $459,710 and $416,002, respectively)		412,557			370,614
Held to maturity securities at amortized cost (fair value of $50,789 and $50,540, respectively)		48,044			48,199
Loans		3,067,816			2,175,973
Less: allowance for credit losses		(35,985	)		(26,349	)
Loans, net		3,031,831			2,149,624
Equity securities at fair value		3,484			3,354
Nonmarketable equity securities		21,373			17,021
Bank premises and equipment, net of accumulated depreciation of $24,551 and $23,836, respectively		60,238			39,534
Other real estate owned, net		3,390			3,374
Accrued interest receivable		19,757			14,289
Deferred tax asset		15,850			14,050
Goodwill and other intangible assets, net		72,138			41,184
Bank owned life insurance		83,603			69,188
Other assets		23,239			21,112
Total assets	$	3,875,115		$	2,833,048

LIABILITIES
Deposits:
Noninterest-bearing	$	640,129		$	445,986
Interest-bearing		2,592,684			1,904,263
Total deposits		3,232,813			2,350,249
Advances from Federal Home Loan Bank		136,032			116,000
Repurchase agreements		18,363			11,183
Subordinated debt, net of unamortized issuance costs		16,749			16,738
Junior subordinated debt		23,019			8,830
Accrued taxes and other liabilities		33,505			28,975
Total liabilities		3,460,481			2,531,975

Commitments and contingencies (Note 11)

STOCKHOLDERS’ EQUITY
Preferred stock, no par value per share; 5,000,000 shares authorized; 6.5% Series A Non-Cumulative Perpetual Convertible Preferred Stock; 32,500 shares ($1,000 liquidation preference) issued and outstanding at March 31, 2026 and December 31, 2025		30,353			30,353
Common stock, $1.00 par value per share; 40,000,000 shares authorized; 13,741,225 and 9,798,948 shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively		13,741			9,799
Surplus		247,156			146,133
Retained earnings		160,494			150,510
Accumulated other comprehensive loss		(37,110	)		(35,722	)
Total stockholders’ equity		414,634			301,073
Total liabilities and stockholders’ equity	$	3,875,115		$	2,833,048

See accompanying notes to the consolidated financial statements.

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INVESTAR HOLDING CORPORATION

CONSOLIDATED STATEMENTS OF INCOME

(Amounts in thousands, except per share data)

(Unaudited)

	*Three months ended March 31,*
	*2026*			*2025*
INTEREST INCOME
Interest and fees on loans	$	47,954		$	30,552
Interest on investment securities:
Taxable		3,372			2,679
Tax-exempt		741			671
Other interest income		1,137			532
Total interest income		53,204			34,434

INTEREST EXPENSE
Interest on deposits		18,710			14,640
Interest on borrowings		1,834			1,449
Total interest expense		20,544			16,089
Net interest income		32,660			18,345

Reversal of credit losses		(2,108	)		(3,596	)
Net interest income after reversal of credit losses		34,768			21,941

NONINTEREST INCOME
Service charges on deposit accounts		956			795
Loss on sale or disposition of fixed assets, net		—			(3	)
Loss on sale of other real estate owned, net		(84	)		—
Gain on sale of loans		26			—
Interchange fees		559			390
Income from bank owned life insurance		664			448
Change in the fair value of equity securities		130			(76	)
Other operating income		729			457
Total noninterest income		2,980			2,011

NONINTEREST EXPENSE
Depreciation and amortization		1,344			721
Salaries and employee benefits		12,947			9,603
Occupancy		988			641
Data processing		1,214			897
Marketing		99			111
Professional fees		799			591
Acquisition expense		1,728			159
Other operating expenses		3,720			3,515
Total noninterest expense		22,839			16,238
Income before income tax expense		14,909			7,714
Income tax expense		2,885			1,421
Net income		12,024			6,293
Preferred stock dividends declared		528			—
Net income available to common shareholders	$	11,496		$	6,293

EARNINGS PER COMMON SHARE
Basic earnings per common share	$	0.84		$	0.64
Diluted earnings per common share		0.77			0.63

See accompanying notes to the consolidated financial statements.

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INVESTAR HOLDING CORPORATION

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(Amounts in thousands)

(Unaudited)

	*Three months ended March 31,*
	*2026*			*2025*
Net income	$	12,024		$	6,293
Other comprehensive (loss) income:
Investment securities:
Unrealized (loss) gain, available for sale, net of tax (benefit) expense of ($377) and $1,482, respectively		(1,388	)		5,478
Total other comprehensive (loss) income		(1,388	)		5,478
Total comprehensive income	$	10,636		$	11,771

See accompanying notes to the consolidated financial statements.

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INVESTAR HOLDING CORPORATION

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(Amounts in thousands, except per share data)

(Unaudited)

	*Preferred Stock*		*Common Stock*			*Surplus*			*Retained Earnings*			*Accumulated Other Comprehensive Loss*			*Total Stockholders’ Equity*
Three months ended March 31, 2026:
Balance, December 31, 2025	$	30,353	$	9,799		$	146,133		$	150,510		$	(35,722	)	$	301,073
Common stock issued in acquisition of Wichita Falls Bancshares, Inc., net of issuance costs		—		3,955			101,730			—			—			105,685
Surrendered shares		—		(3	)		(58	)		—			—			(61	)
Options exercised		—		29			386			—			—			415
Preferred stock dividends declared, $16.25 per share		—		—			—			(528	)		—			(528	)
Common stock dividends declared, $0.11 per share		—		—			—			(1,512	)		—			(1,512	)
Stock-based compensation		—		14			459			—			—			473
Shares repurchased		—		(53	)		(1,494	)		—			—			(1,547	)
Net income		—		—			—			12,024			—			12,024
Other comprehensive loss, net		—		—			—			—			(1,388	)		(1,388	)
Balance, March 31, 2026	$	30,353	$	13,741		$	247,156		$	160,494		$	(37,110	)	$	414,634

	*Common Stock*			*Surplus*			*Retained Earnings*			*Accumulated Other Comprehensive (Loss) Income*			*Total Stockholders’ Equity*
Three months ended March 31, 2025:
Balance, December 31, 2024	$	9,828		$	146,890		$	132,935		$	(48,357	)	$	241,296
Surrendered shares		(32	)		(540	)		—			—			(572	)
Options exercised		30			442			—			—			472
Common stock dividends declared, $0.105 per share		—			—			(1,031	)		—			(1,031	)
Stock-based compensation		30			420			—			—			450
Shares repurchased		(35	)		(614	)		—			—			(649	)
Net income		—			—			6,293			—			6,293
Other comprehensive income, net		—			—			—			5,478			5,478
Balance, March 31, 2025	$	9,821		$	146,598		$	138,197		$	(42,879	)	$	251,737

See accompanying notes to the consolidated financial statements.

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INVESTAR HOLDING CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS

(Amounts in thousands)

(Unaudited)

	*Three months ended March 31,*
	*2026*			*2025*
Net income:	$	12,024		$	6,293
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization		1,344			721
Reversal of credit losses		(2,108	)		(3,596	)
Net (accretion) amortization of purchase accounting adjustments		(3,192	)		11
Net accretion of securities		(333	)		(54	)
Loss on sale or disposition of fixed assets, net		—			3
Loss on sale of other real estate owned, net		84			—
Gain on sale of loans		(26	)		—
FHLB stock dividend		(87	)		(70	)
Stock-based compensation		473			450
Deferred taxes		2,053			(8	)
Net change in value of BOLI		(664	)		(448	)
Amortization of subordinated debt issuance costs		10			10
Change in the fair value of equity securities		(130	)		76
Net change in:
Accrued interest receivable		(282	)		(840	)
Other assets		(1,773	)		416
Accrued taxes and other liabilities		2,548			1,514
Net cash provided by operating activities		9,941			4,478

Cash flows from investing activities:
Proceeds from sales of investment securities available for sale		50,481			—
Purchases of securities available for sale		(56,758	)		(17,345	)
Proceeds from maturities, prepayments and calls of investment securities available for sale		14,021			9,752
Proceeds from maturities, prepayments and calls of investment securities held to maturity		492			417
Proceeds from redemption or sale of nonmarketable equity securities		—			2,315
Purchases of nonmarketable equity securities		(635	)		(40	)
Purchases of equity securities at fair value		—			—
Net decrease in loans		72,250			20,821
Proceeds from sales of other real estate owned		660			—
Purchases of fixed assets		(651	)		(215	)
Purchases of other investments		(77	)		(50	)
Distributions from investments		107			20
Cash acquired from acquisition of Wichita Falls Bancshares, Inc., net of cash paid		75,582			—
Net cash provided by investing activities		155,472			15,675

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INVESTAR HOLDING CORPORATION

CONSOLIDATED STATEMENTS OF CASH FLOWS, CONTINUED

(Amounts in thousands)

(Unaudited)

Cash flows from financing activities:
Net (decrease) increase in customer deposits		(140,483	)		1,417
Net increase in repurchase agreements		5,987			2,926
Net decrease in short-term FHLB advances		—			(7,215	)
Proceeds from long-term FHLB advances		40,000			—
Repayment of long-term FHLB advances		(20,032	)		—
Cash dividends paid on common stock		(1,078	)		(1,032	)
Cash dividends paid on preferred stock		(528	)		—
Proceeds from stock options exercised		374			—
Payments to repurchase common stock		(1,547	)		(649	)
Repayment of long-term debt		(10,000	)		—
Net cash used in financing activities		(127,307	)		(4,553	)
Net change in cash and cash equivalents		38,106			15,600
Cash and cash equivalents, beginning of period		41,505			27,922
Cash and cash equivalents, end of period	$	79,611		$	43,522

SUPPLEMENTAL DISCLOSURES OF NONCASH INVESTING AND FINANCING ACTIVITIES
Transfer from loans to other real estate owned	$	760		$	951
Common stock dividends payable		1,512			1,031
Preferred stock dividends payable		528			—

See accompanying notes to the consolidated financial statements.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations

The Company is a financial holding company, headquartered in Baton Rouge, Louisiana that provides full banking services, excluding trust services, through its wholly-owned banking subsidiary, Investar Bank, National Association, a national bank, primarily to meet the needs of individuals, professionals and small to medium-sized businesses. The Company’s primary markets are in south Louisiana, Texas and Alabama. At March 31, 2026 , the Company operated 20 full service branches located in Louisiana, ten full service branches located in Texas and six full service branches located in Alabama and had 431 full-time equivalent employees.

Basis of Presentation

The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with GAAP for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include information or footnotes necessary for a complete presentation of financial position, results of operations, and cash flows in conformity with GAAP. However, in the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary for a fair statement of the financial statements have been included. The results of operations for the three month period ended March 31, 2026 are not necessarily indicative of the results that may be expected for the entire fiscal year. These statements should be read in conjunction with the Company’s audited consolidated financial statements for the year ended December 31, 2025, including the notes thereto, which were included as part of the Company’s Annual Report.

Prior period consolidated financial statements are reclassified whenever necessary to conform to the current period presentation. No reclassifications of prior period balances were material to the consolidated financial statements.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, the Bank. All significant intercompany accounts and transactions have been eliminated in consolidation.

Segment Reporting

The Company determined that all of its banking operations serve a similar customer base, offer similar products and services, and are managed through similar processes. Therefore, the Company’s banking operations are aggregated into one reportable operating segment, which generates income principally from interest on loans and, to a lesser extent, securities investments, as well as from fees charged in connection with various loan and deposit services. The CODM is the Chief Executive Officer, who for the purposes of assessing performance, making operating decisions, and allocating Company resources, regularly reviews net income as reported in the accompanying consolidated statements of income. The level of disaggregation and amounts of significant segment income and expenses that are regularly provided to the CODM are the same as those presented in the accompanying consolidated statements of income. Likewise, the measure of segment assets is reported on the accompanying consolidated balance sheets as total assets.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements as well as the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and such differences could be material.

Material estimates that are particularly susceptible to significant change relate to the determination of the ACL. While management uses available information to recognize credit losses on loans, future additions to the allowance may be necessary based on changes in economic conditions, changes in conditions of borrowers’ industries or changes in the condition of individual borrowers. Because of these factors, it is reasonably possible that the ACL may change materially in the near term. However, the amount of change that is reasonably possible cannot be estimated.

Other estimates that are susceptible to significant change in the near term relate to the allowance for off-balance sheet credit losses, the fair value of stock-based compensation awards, the determination of an ACL for investment securities, and the fair value of financial instruments and goodwill.

A changing interest rate environment, elevated levels of inflation and changing U.S. trade and tariff policies have made certain estimates more challenging, including those discussed above.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Accounting Standards Adopted in 2026

FASB ASC Topic 326 “Financial Instruments - Credit Losses (Topic 326): Purchased Loans.” Update No. 2025-08 (“ASU 2025-08”). In November 2025, the FASB issued ASU 2025-08, which expands the scope of the “gross‑up” method, formerly applicable only to PCD assets, to include acquired non‑PCD loans that meet certain criteria, now referred to as PSLs. Under this model, an ACL is recognized at acquisition, offsetting the loan’s amortized cost basis, thereby eliminating the day-one provision expense previously required for non‑PCD assets. PSLs are defined as non‑PCD loans acquired either (i) through a business combination, or (ii) purchased more than 90 days after origination when the acquirer was not involved in origination. ASU 2025-08 is effective for annual reporting periods beginning after December 15, 2026, including interim reporting periods, and must be applied prospectively. Early adoption is permitted in interim or annual reporting periods in which financial statements have not yet been issued. An entity that adopts the amendments in an interim reporting period may apply them as of the beginning of that interim reporting period or the beginning of the annual reporting period that includes that interim reporting period. The Company early adopted ASU 2025-08 for the annual reporting period beginning on January 1, 2026. On January 1, 2026, for PSLs acquired from WFB, the Company established an ACL of $11.6 million and recorded it as part of their initial amortized cost. For additional information, see Note 2. Business Combinations and Note 5. Loans and Allowance for Credit Losses.

Recent Accounting Pronouncements

FASB ASC Topic 220 “Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures: Disaggregation of Income Statement Expenses” Update No. 2024-03 (“ASU 2024-03”). In November 2024, the FASB issued ASU 2024-03, which requires disaggregated disclosure of income statement expenses in a tabular format in the notes of the financial statements for public business entities. ASU 2024-03 is effective on a prospective basis for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027, with early adoption and retrospective application permitted. ASU 2024-03 is not expected to have a significant impact on our financial statements.

FASB ASC Topic 815 “Derivatives and Hedging (Topic 815): Hedge Accounting Improvements.” Update No. 2025-09 (“ASU 2025-09”). In November 2025, the FASB issued ASU 2025-09, which aligns hedge accounting more closely with an entity’s economic risk management practices. Key amendments include (i) to allow designating a variable price component of a nonfinancial forecasted purchase or sale as the hedged risk, (ii) to allow grouping individual forecasted transactions with similar (not identical) risk exposures, (iii) a new model for hedging forecasted interest on variable-rate debt, enabling changes in index or tenor without dedesignation, subject to simplifying assumptions, and (iv) additional clarifications related to hedge accounting of nonfinancial components, net written options, and dual-hedge strategies. ASU 2025-09 is effective on a prospective basis for annual reporting periods beginning after December 15, 2026. Early adoption is permitted. ASU 2025-09 is not expected to have a significant impact on our financial statements.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

NOTE 2. BUSINESS COMBINATIONS

On January 1, 2026, the Company completed the acquisition of WFB and its wholly-owned subsidiary, FNB, headquartered in Wichita Falls, Texas, with six additional branches serving the surrounding areas. All of the issued and outstanding shares of WFB common stock were converted into aggregate merger consideration consisting of $7.2 million in cash and 3,955,272 shares of Company common stock for an aggregate transaction value of $112.9 million. After fair value adjustments, the acquisition added $1.15 billion in total assets, including $950.2 million in net loans, and $1.02 billion in deposits. As consideration paid was in excess of the net fair value of acquired assets, the Company recorded $18.0 million of goodwill, none of which is anticipated to be deductible for tax purposes. Goodwill resulted from a combination of synergies and cost savings, and further expansion into Texas.

The table below shows the allocation of the consideration paid for WFB’s common equity to the acquired identifiable assets and liabilities assumed and the goodwill generated from the transaction (dollars in thousands). The fair values listed below are subject to refinement for up to one year after the closing date of the acquisition as additional information becomes available.

Preliminary purchase price allocation:
Shares of Investar common stock to be issued for shares of WFB common stock		3,955,272
Price per share, based on Investar common stock price as of December 31, 2025	$	26.72
Fair value of Investar common stock issued	$	105,685
Cash consideration		7,202
Total consideration	$	112,887

Fair value of assets acquired:
Cash and cash equivalents	$	82,784
Investment securities		51,455
Net loans		950,235
Nonmarketable equity securities		3,621
Bank premises and equipment		19,834
Core deposit intangible asset		13,570
BOLI		13,751
Other assets		10,343
Total assets acquired		1,145,593

Fair value of liabilities acquired:
Deposits		1,023,365
Repurchase agreements		1,193
Notes payable		9,163
Other borrowings		15,051
Other liabilities		1,936
Total liabilities assumed		1,050,708

Fair value of net assets acquired		94,885
Goodwill	$	18,002

Loans

The Company adopted ASU 2025-08 for the annual reporting period beginning on January 1, 2026. Accordingly, the initial estimate of expected credit losses recognized in the ACL included both PCD and non-PCD loans which were deemed PSLs.

The following table includes principal balance and the fair value of the loans acquired from WFB (dollars in thousands).

	Principal Balance Acquired		Non-Credit Premium/(Discount)			ACL			Fair Value of Net Loans
PCD loans	$	1,441	$	(97	)	$	(143	)	$	1,201
PSL loans		982,806		(22,213	)		(11,559	)		949,034
Total	$	984,247	$	(22,310	)	$	(11,702	)	$	950,235

The Company has determined it was impracticable to disclose stand-alone revenues and net income for legacy WFB since January 1, 2026 due to the streamlining and integration of the operating activities during the first quarter of 2026. The Company has also determined it was impracticable to include pro forma information for the WFB acquisition due to the cost versus benefit of including such disclosures.

Acquisition Expense

Acquisition related costs of $1.7 million and $0.2 million are included in acquisition expenses in the accompanying consolidated statements of income for the three months ended March 31, 2026 and 2025, respectively. These costs include system conversion and integrating operations charges and legal and consulting expenses.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

NOTE 3. EARNINGS PER COMMON SHARE

Basic earnings per common share is calculated by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per common share is computed by using net income available to common shareholders plus dividends declared on dilutive convertible preferred stock, divided by the sum of 1) the weighted average number of shares determined for the basic earnings per common share computation, 2) the dilutive effect of stock-based compensation using the treasury stock method, and 3) the dilutive effect of convertible preferred stock using the if-converted method.

The following is a summary of the information used in the computation of basic and diluted earnings per common share for the three months ended March 31, 2026 and 2025 (in thousands, except share and per share data).

	*Three months ended March 31,*
	*2026*		*2025*
Net income	$	12,024	$	6,293
Less: preferred stock dividends declared		528		—
Net income available to common shareholders	$	11,496	$	6,293

Weighted average basic shares outstanding		13,762,593		9,832,625
Dilutive effect of stock compensation		243,338		128,315
Dilutive effect of Series A Preferred Stock		1,547,603		—
Weighted average diluted shares outstanding		15,553,534		9,960,940

Basic earnings per common share	$	0.84	$	0.64
Diluted earnings per common share	$	0.77	$	0.63

The weighted average shares that have an antidilutive effect in the calculation of diluted earnings per common share and have been excluded from the computations above are shown below.

	*Three months ended March 31,*
	*2026*		*2025*
Stock options		—		4,122
RSUs		—		85

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

NOTE 4. INVESTMENT SECURITIES

Debt Securities

The amortized cost and approximate fair value of investment securities classified as AFS are summarized below as of the dates presented (dollars in thousands).

			*Gross*		*Gross*
			*Unrealized*		*Unrealized*			*Fair*
	*Amortized Cost*		*Gains*		*Losses*			*Value*
March 31, 2026
Obligations of the U.S. Treasury and U.S. government agencies and corporations	$	36,777	$	59	$	(408	)	$	36,428
Obligations of state and political subdivisions		18,497		12		(1,687	)		16,822
Corporate bonds		26,476		186		(1,324	)		25,338
Residential mortgage-backed securities		297,900		333		(37,128	)		261,105
Commercial mortgage-backed securities		80,060		120		(7,316	)		72,864
Total	$	459,710	$	710	$	(47,863	)	$	412,557

			*Gross*		*Gross*
			*Unrealized*		*Unrealized*			*Fair*
	*Amortized Cost*		*Gains*		*Losses*			*Value*
December 31, 2025
Obligations of the U.S. Treasury and U.S. government agencies and corporations	$	18,910	$	54	$	(213	)	$	18,751
Obligations of state and political subdivisions		17,736		43		(1,497	)		16,282
Corporate bonds		25,922		95		(1,335	)		24,682
Residential mortgage-backed securities		282,849		716		(36,186	)		247,379
Commercial mortgage-backed securities		70,585		118		(7,183	)		63,520
Total	$	416,002	$	1,026	$	(46,414	)	$	370,614

The Company calculates realized gains and losses on sales of debt securities under the specific identification method. Shortly after the acquisition of WFB, substantially all of the securities from the acquired portfolio were sold at carrying value, resulting in net proceeds of approximately $50.5 million. Proceeds from sales of investment securities classified as AFS and gross gains and losses are summarized below for the periods presented (dollars in thousands).

	*Three months ended March 31,*
	*2026*		*2025*
Proceeds from sales	$	50,481	$	—
Gross gains		—		—
Gross losses		—		—

The amortized cost and approximate fair value of investment securities classified as HTM are summarized below as of the dates presented (dollars in thousands).

			*Gross*		*Gross*
			*Unrealized*		*Unrealized*			*Fair*
	*Amortized Cost*		*Gains*		*Losses*			*Value*
March 31, 2026
Obligations of state and political subdivisions	$	46,198	$	2,923	$	(8	)	$	49,113
Residential mortgage-backed securities		1,846		—		(170	)		1,676
Total	$	48,044	$	2,923	$	(178	)	$	50,789

			*Gross*		*Gross*
			*Unrealized*		*Unrealized*			*Fair*
	*Amortized Cost*		*Gains*		*Losses*			*Value*
December 31, 2025
Obligations of state and political subdivisions	$	46,331	$	2,518	$	(3	)	$	48,846
Residential mortgage-backed securities		1,868		—		(174	)		1,694
Total	$	48,199	$	2,518	$	(177	)	$	50,540

Securities are classified in the consolidated balance sheets according to management’s intent. The Company had no securities classified as trading as of March 31, 2026 or December 31, 2025.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

The approximate fair value of AFS securities and unrealized losses, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position, are summarized below as of the dates presented (dollars in thousands).

	*Less than 12 Months*					*12 Months or More*					*Total*
			*Unrealized*					*Unrealized*					*Unrealized*
	*Fair Value*		*Losses*			*Fair Value*		*Losses*			*Fair Value*		*Losses*
March 31, 2026
Obligations of the U.S. Treasury and U.S. government agencies and corporations	$	21,032	$	(210	)	$	2,888	$	(198	)	$	23,920	$	(408	)
Obligations of state and political subdivisions		4,594		(158	)		11,573		(1,529	)		16,167		(1,687	)
Corporate bonds		3,148		(57	)		14,059		(1,267	)		17,207		(1,324	)
Residential mortgage-backed securities		46,278		(714	)		185,588		(36,414	)		231,866		(37,128	)
Commercial mortgage-backed securities		19,741		(155	)		40,598		(7,161	)		60,339		(7,316	)
Total	$	94,793	$	(1,294	)	$	254,706	$	(46,569	)	$	349,499	$	(47,863	)

	*Less than 12 Months*					*12 Months or More*					*Total*
			*Unrealized*					*Unrealized*					*Unrealized*
	*Fair Value*		*Losses*			*Fair Value*		*Losses*			*Fair Value*		*Losses*
December 31, 2025
Obligations of the U.S. Treasury and U.S. government agencies and corporations	$	5,669	$	(18	)	$	3,017	$	(195	)	$	8,686	$	(213	)
Obligations of state and political subdivisions		—		—			14,330		(1,497	)		14,330		(1,497	)
Corporate bonds		3,169		(32	)		14,196		(1,303	)		17,365		(1,335	)
Residential mortgage-backed securities		11,982		(97	)		192,175		(36,089	)		204,157		(36,186	)
Commercial mortgage-backed securities		9,865		(70	)		41,810		(7,113	)		51,675		(7,183	)
Total	$	30,685	$	(217	)	$	265,528	$	(46,197	)	$	296,213	$	(46,414	)

At March 31, 2026, 737 of the Company’s AFS debt securities had unrealized losses totaling 12.0% of the individual securities’ amortized cost basis and 10.4% of the Company’s total amortized cost basis of the AFS investment securities portfolio. At such date, 595 of the 737 securities had been in a continuous loss position for over 12 months.

The approximate fair value of HTM securities and unrealized losses, aggregated by investment category and length of time that the individual securities have been in a continuous unrealized loss position, are summarized below as of the dates presented (dollars in thousands).

	*Less than 12 Months*				*12 Months or More*					*Total*
			*Unrealized*				*Unrealized*					*Unrealized*
	*Fair Value*		*Losses*		*Fair Value*		*Losses*			*Fair Value*		*Losses*
March 31, 2026
Obligations of state and political subdivisions	$	—	$	—	$	1,916	$	(8	)	$	1,916	$	(8	)
Residential mortgage-backed securities		—		—		1,676		(170	)		1,676		(170	)
Total	$	—	$	—	$	3,592	$	(178	)	$	3,592	$	(178	)

	*Less than 12 Months*				*12 Months or More*					*Total*
			*Unrealized*				*Unrealized*					*Unrealized*
	*Fair Value*		*Losses*		*Fair Value*		*Losses*			*Fair Value*		*Losses*
December 31, 2025
Obligations of state and political subdivisions	$	—	$	—	$	2,060	$	(3	)	$	2,060	$	(3	)
Residential mortgage-backed securities		—		—		1,694		(174	)		1,694		(174	)
Total	$	—	$	—	$	3,754	$	(177	)	$	3,754	$	(177	)

Unrealized losses are generally due to changes in market interest rates. The Company intends to hold these securities either until maturity or a forecasted recovery, and it is more likely than not that the Company will not have to sell the securities before the recovery of their amortized cost basis. The unrealized losses in obligations of state and political subdivisions were caused by interest rate changes. These securities generally benefit from stable, dedicated revenue sources and a legal framework that prioritizes bondholder payments, which significantly mitigates credit risk. The unrealized losses in mortgage-backed securities were caused by interest rate changes. The Company expects to recover the amortized cost basis over the term of the securities. These securities are either guaranteed by the U.S. government or by a government sponsored enterprise and are generally considered to be risk-free. Due to the nature of the investments, current market prices, and the current interest rate environment, the Company determined that these declines were not attributable to credit losses at March 31, 2026 or December 31, 2025.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

The amortized cost and approximate fair value of investment debt securities, by contractual maturity, are shown below as of March 31, 2026 (dollars in thousands). Actual maturities may differ from contractual maturities due to mortgage-backed securities whereby borrowers may have the right to call or prepay obligations with or without call or prepayment penalties and certain callable bonds whereby the issuer has the option to call the bonds prior to contractual maturity.

	*Available for Sale*				*Held to Maturity*
	*Amortized*		*Fair*		*Amortized*		*Fair*
	*Cost*		*Value*		*Cost*		*Value*
March 31, 2026
Due within one year	$	6,573	$	6,574	$	23	$	23
Due after one year through five years		25,280		24,634		2,192		2,185
Due after five years through ten years		49,683		48,383		7,255		7,365
Due after ten years		378,174		332,966		38,574		41,216
Total debt securities	$	459,710	$	412,557	$	48,044	$	50,789

Accrued interest receivable on the Company’s investment securities was $2.8 million and $2.2 million at March 31, 2026 and December 31, 2025, respectively, and is included in “Accrued interest receivable” on the accompanying consolidated balance sheets.

At March 31, 2026, securities with a carrying value of $134.8 million were pledged to secure certain deposits, borrowings, and other liabilities, compared to $75.6 million in pledged securities at December 31, 2025.

Equity Securities

Equity securities at fair value include marketable securities in corporate stocks and mutual funds and totaled $3.5 million and $3.4 million at March 31, 2026 and December 31, 2025, respectively.

Nonmarketable equity securities primarily consist of FHLB stock and FRB stock. Members of the FHLB and FRB are required to own a certain amount of stock based on the level of borrowings and other factors and may invest in additional amounts. FHLB stock and FRB stock are carried at cost, restricted as to redemption, and periodically evaluated for impairment based on the ultimate recovery of par value. Both cash and stock dividends are reported as income. Nonmarketable equity securities also include investments in other correspondent banks including Independent Bankers Financial Corporation and First National Bankers Bank stock. These investments are carried at cost which approximates fair value. The balance of nonmarketable equity securities at March 31, 2026 and December 31, 2025 was $21.4 million and $17.0 million, respectively.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

NOTE 5. LOANS AND ALLOWANCE FOR CREDIT LOSSES

The Company’s loan portfolio consists of the following categories of loans as of the dates presented (dollars in thousands).

	*March 31, 2026*		*December 31, 2025*
Construction and development	$	318,868	$	147,980
1-4 Family		920,480		376,238
Multifamily		135,081		130,005
Farmland		7,803		4,788
Commercial real estate		1,010,666		912,268
Total mortgage loans on real estate		2,392,898		1,571,279
Commercial and industrial		661,803		595,263
Consumer		13,115		9,431
Total loans	$	3,067,816	$	2,175,973

Interest on loans is calculated by using the simple interest method on daily balances of the principal amount outstanding. Loan origination fees, net of direct loan origination costs and commitment fees, are deferred and amortized as an adjustment to yield over the life of the loan, or over the commitment period, as applicable. Unamortized premiums and discounts on loans, included in the total loans balances above, were $19.5 million and $0.1 million at March 31, 2026 and December 31, 2025, respectively, and unearned income, or deferred fees, on loans was $1.5 million and $1.6 million at March 31, 2026 and December 31, 2025, respectively, and is also included in the total loans balance in the table above.

The tables below provide an analysis of the aging of loans as of March 31, 2026 and December 31, 2025 (dollars in thousands).

	*March 31, 2026*
	*Current*		*30 - 59 Days Past Due*		*60 - 89 Days Past Due*		*90 Days or More Past Due*		*Total*		*> 90 Days and Accruing*
Construction and development	$	317,991	$	433	$	420	$	24	$	318,868	$	—
1-4 Family		902,780		11,331		1,354		5,015		920,480		23
Multifamily		134,909		172		—		—		135,081		—
Farmland		7,803		—		—		—		7,803		—
Commercial real estate		1,002,071		4,135		1,247		3,213		1,010,666		—
Total mortgage loans on real estate		2,365,554		16,071		3,021		8,252		2,392,898		23
Commercial and industrial		660,674		683		383		63		661,803		—
Consumer		12,832		112		42		129		13,115		—
Total loans	$	3,039,060	$	16,866	$	3,446	$	8,444	$	3,067,816	$	23

	*December 31, 2025*
	*Current*		*30 - 59 Days Past Due*		*60 - 89 Days Past Due*		*90 Days or More Past Due*		*Total*		*> 90 Days and Accruing*
Construction and development	$	147,862	$	56	$	19	$	43	$	147,980	$	—
1-4 Family		365,725		4,442		1,950		4,121		376,238		—
Multifamily		130,005		—		—		—		130,005		—
Farmland		4,788		—		—		—		4,788		—
Commercial real estate		908,687		—		2,032		1,549		912,268		—
Total mortgage loans on real estate		1,557,067		4,498		4,001		5,713		1,571,279		—
Commercial and industrial		594,886		291		81		5		595,263		2
Consumer		9,388		9		4		30		9,431		—
Total loans	$	2,161,341	$	4,798	$	4,086	$	5,748	$	2,175,973	$	2

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

The tables below provide an analysis of nonaccrual loans as of March 31, 2026 and December 31, 2025 (dollars in thousands).

	*March 31, 2026*
	*Nonaccrual with No Allowance for Credit Loss*		*Nonaccrual with an Allowance for Credit Loss*		*Total Nonaccrual Loans*
Construction and development	$	702	$	—	$	702
1-4 Family		6,222		1,990		8,212
Multifamily		172		—		172
Farmland		—		—		—
Commercial real estate		7,745		2,990		10,735
Total mortgage loans on real estate		14,841		4,980		19,821
Commercial and industrial		170		158		328
Consumer		107		75		182
Total loans	$	15,118	$	5,213	$	20,331

	*December 31, 2025*
	*Nonaccrual with No Allowance for Credit Loss*		*Nonaccrual with an Allowance for Credit Loss*		*Total Nonaccrual Loans*
Construction and development	$	59	$	—	$	59
1-4 Family		4,122		991		5,113
Multifamily		—		—		—
Farmland		—		—		—
Commercial real estate		940		2,991		3,931
Total mortgage loans on real estate		5,121		3,982		9,103
Commercial and industrial		84		—		84
Consumer		69		3		72
Total loans	$	5,274	$	3,985	$	9,259

Nonaccrual and Past Due Loans

Loans are considered past due if the required principal and interest payments have not been received as of the date such payments were due. Loans are placed on nonaccrual status when, in management’s opinion, the borrower may be unable to meet payment obligations as they become due. In determining whether or not a borrower may be unable to meet payment obligations for each class of loans, the borrower’s debt service capacity is considered through the analysis of current financial information, if available, and/or current information with regard to the collateral position. Loans are placed on nonaccrual status when (i) principal or interest has been in default for a period of 90 days or more unless the loan is both well secured and in the process of collection or (ii) full payment of principal and interest is not expected. Loans may be placed on nonaccrual status regardless of whether or not such loans are considered past due. When interest accrual is discontinued, all unpaid accrued interest is reversed. Interest income on nonaccrual loans is recognized only to the extent that cash payments are received in excess of principal due. A loan may be returned to accrual status when all the principal and interest amounts contractually due are brought current and payment of future principal and interest amounts contractually due are reasonably assured, which is typically evidenced by a sustained period (at least six months) of repayment performance by the borrower. No material interest income was recognized in the consolidated statements of income on nonaccrual loans for the three months ended March 31, 2026 and 2025.

Collateral Dependent Loans

Collateral dependent loans are loans for which the repayments, on the basis of the Company’s assessment at the reporting date, are expected to be provided substantially through the operation or sale of the collateral and the borrower is experiencing financial difficulty. Loans that do not share risk characteristics are excluded from the loan pools and evaluated on an individual basis, and the Company has determined to evaluate collateral dependent loans individually for impairment. The ACL for collateral dependent loans is measured based on the difference between the fair value of the collateral and the amortized cost basis of the asset as of the measurement date. When repayment is expected to be from the operation of the collateral, expected credit losses are calculated as the amount by which the amortized cost basis of the financial asset exceeds the present value of expected cash flows from the operation of the collateral. When repayment is expected to be from the sale of the collateral, expected credit losses are calculated as the amount by which the amortized costs basis of the financial asset exceeds the fair value of the underlying collateral less estimated cost to sell. The Company’s collateral dependent loans include all nonaccrual loans shown in the tables above at March 31, 2026 and December 31, 2025. The types of collateral that secure collateral dependent loans are discussed under “Portfolio Segment Risk Factors” below.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Portfolio Segment Risk Factors

The following describes the risk characteristics relevant to each of the Company’s loan portfolio segments.

Construction and Development - Construction and development loans are generally made for the purpose of acquisition and development of land to be improved through the construction of commercial and residential buildings. The successful repayment of these types of loans is generally dependent upon a commitment for permanent financing from the Company, or from the sale of the constructed property. These loans carry more risk than commercial or residential real estate loans due to the dynamics of construction projects, changes in interest rates, the long-term financing market, and state and local government regulations. One such risk is that loan funds are advanced upon the security of the property under construction, which is of uncertain value prior to the completion of construction. Thus, it is more difficult to evaluate accurately the total loan funds required to complete a project and to calculate related loan-to-value ratios. The Company attempts to minimize the risks associated with construction lending by limiting loan-to-value ratios as described above. In addition, as to speculative development loans, the Company generally makes such loans only to borrowers that have a positive pre-existing relationship with us. The Company manages risk by using specific underwriting policies and procedures for these types of loans and by avoiding excessive concentrations in any one business or industry. Construction and development loans are primarily secured by residential and commercial properties, which are under construction and/or redevelopment.

1-4 Family - The 1-4 family portfolio consists of fixed-rate and adjustable-rate residential mortgage loans to consumers to finance a primary residence. The majority of these loans are secured by first liens on residential properties located in the Company’s market areas and carry risks associated with the creditworthiness of the borrower and changes in the value of the collateral and loan-to-value-ratios. The adjustable-rate mortgage loans provide an initial fixed interest rate, generally for three, five or seven years, and then adjust annually thereafter and amortize over a period of up to 30 years. Adjustable-rate mortgage loans generally present different credit risks than fixed-rate mortgage loans primarily because the underlying debt service payments of the borrowers increase as interest rates increase, thereby increasing the potential for delinquency and default. The Company manages these risks through policies and procedures such as limiting loan-to-value ratios at origination, employing experienced underwriting personnel, requiring standards for appraisers, and not making subprime loans. In the third quarter of 2023, the Company exited the consumer mortgage origination business.

Multifamily - Multifamily loans are normally made to real estate investors to support permanent financing for multifamily residential income producing properties that rely on the successful operation of the property for repayment. This management mainly involves property maintenance and collection of rents due from tenants. This type of lending carries a lower level of risk compared to other commercial lending. In addition, underwriting requirements for multifamily properties are stricter than for other nonowner-occupied property types. The Company manages this risk by avoiding concentrations with any particular customer. Multifamily loans are primarily secured by first liens on multifamily real estate.

Farmland - Farmland loans are often for land improvements related to agricultural endeavors and may include construction of new specialized facilities. These loans are usually repaid through the conversion to permanent financing, or if scheduled loan amortization begins, for the long-term benefit of the borrower’s ongoing operations. Underwriting generally involves intensive analysis of the financial strength of the borrower and guarantor, liquidation value of the subject collateral, the associated unguaranteed exposure, and any available secondary sources of repayment, with the greatest emphasis given to a borrower’s capacity to meet cash flow coverage requirements as set forth by Company policies. Farmland loans are primarily secured by raw land.

Commercial Real Estate - Commercial real estate loans are extensions of credit secured by owner occupied and nonowner-occupied collateral. Underwriting generally involves intensive analysis of the financial strength of the borrower and guarantor, liquidation value of the subject collateral, the associated unguaranteed exposure, and any available secondary sources of repayment, with the greatest emphasis given to a borrower’s capacity to meet cash flow coverage requirements as set forth by Company policies. Commercial real estate loans typically depend on the successful operation and management of the businesses that occupy these properties or the financial stability of tenants occupying the properties. Nonowner-occupied commercial real estate loans typically are dependent, in large part, on the owner’s ability to rent the property and the ability of the tenants to pay rent, whereas owner-occupied commercial real estate loans typically are dependent, in large part, on the success of the owner’s business. General market conditions and economic activity may impact the performance of these types of loans, including fluctuations in the value of real estate, new job creation trends, and tenant vacancy rates. The Company attempts to limit risk by analyzing a borrower’s cash flow and collateral value on an ongoing basis. The Company also typically requires personal guarantees from the principal owners of the property, supported by a review of their personal financial statements, as an additional means of mitigating risk. The Company manages risk by avoiding concentrations in any one business or industry. Commercial real estate loans are primarily secured by retail shopping facilities, office and industrial buildings, healthcare facilities, warehouses, and various special purpose commercial properties.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Commercial and Industrial - Commercial and industrial loans receive similar underwriting treatment as commercial real estate loans in that the repayment source is analyzed to determine its ability to meet cash flow coverage requirements as set forth by Company policies. Repayment of these loans generally comes from the generation of cash flow as the result of the borrower’s business operations. Commercial lending generally involves different risks from those associated with commercial real estate lending or construction lending. Although commercial loans may be collateralized by equipment or other business assets (including real estate, if available as collateral), the repayment of these types of loans depends primarily on the creditworthiness and projected cash flow of the borrower (and any guarantors). Thus, the general business conditions of the local economy and the borrower’s ability to sell its products and services, thereby generating sufficient operating revenue to repay us under the agreed upon terms and conditions, are the chief considerations when assessing the risk of a commercial loan. The liquidation of collateral, if any, is considered a secondary source of repayment because equipment and other business assets may, among other things, be obsolete or of limited resale value. The Company actively monitors certain financial measures of the borrower, including advance rate, cash flow, collateral value and other appropriate credit factors. Commercial and industrial loans also include public finance loans made to governmental entities, which can be taxable or tax-exempt, and are generally repaid using pledged revenue sources including income tax, property tax, sales tax, and utility revenue, among other sources. Commercial and industrial loans are primarily secured by accounts receivable, inventory and equipment.

Consumer - Consumer loans are offered by the Company in order to provide a full range of retail financial services to its customers and include auto loans, credit cards, and other consumer installment loans. Typically, the Company evaluates the borrower’s repayment ability through a review of credit scores and an evaluation of debt to income ratios. Repayment of consumer loans depends upon key consumer economic measures and upon the borrower’s financial stability and is more likely to be adversely affected by divorce, job loss, illness and personal hardships than repayment of other loans. A shortfall in the value of any collateral also may pose a risk of loss to the Company for these types of loans. Consumer loans include loans primarily secured by vehicles and unsecured loans.

Credit Quality Indicators

Loans are categorized into risk categories based on relevant information about the ability of borrowers to service their debt, such as current financial information, historical payment experience, credit documentation, public information, and current economic trends, among other factors. The following definitions are utilized for risk ratings, which are consistent with the definitions used in supervisory guidance:

Pass - Loans not meeting the criteria below are considered Pass. These loans have higher credit characteristics and financial strength. The borrowers at least generate profits and cash flow that are in line with peer and industry standards and have debt service coverage ratios above loan covenants and policy guidelines. For some of these loans, a guaranty from a financially capable party mitigates characteristics of the borrower that might otherwise result in a lower grade.

Special Mention - Loans classified as Special Mention possess some credit deficiencies that need to be corrected to avoid a greater risk of default in the future. For example, financial ratios relating to the borrower may have deteriorated. Often, a Special Mention categorization is temporary while certain factors are analyzed or matters addressed before the loan is re-categorized as either Pass or Substandard.

Substandard - Loans classified as Substandard are inadequately protected by the current net worth and paying capacity of the borrower or the liquidation value of any collateral. If deficiencies are not addressed, it is likely that this category of loan will result in the Bank incurring a loss. Where a borrower has been unable to adjust to industry or general economic conditions, the borrower’s loan is often categorized as Substandard.

Doubtful - Loans classified as Doubtful have all the weaknesses inherent in those classified as Substandard, with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently existing facts, conditions, and values, highly questionable and improbable.

Loss - Loans classified as Loss are considered uncollectible and of such little value that their continuance as recorded assets is not warranted. This classification does not mean that the assets have absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off these assets.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

The tables below present the Company’s loan portfolio by year of origination, category, and credit quality indicator as of March 31, 2026 and December 31, 2025 (dollars in thousands). Loans acquired are shown in the table by origination year. The Company had an immaterial amount of revolving loans converted to term loans at March 31, 2026 and December 31, 2025.

	*March 31, 2026*
	*2026*		*2025*			*2024*			*2023*		*2022*			*Prior*			*Revolving Loans*			*Total*
Construction and development
Pass	$	5,929	$	93,617		$	89,506		$	47,186	$	37,304		$	7,547		$	25,421		$	306,510
Special Mention		—		—			—			—		—			—			—			—
Substandard		—		2,231			—			4,611		4,757			759			—			12,358
Total construction and development	$	5,929	$	95,848		$	89,506		$	51,797	$	42,061		$	8,306		$	25,421		$	318,868

Current-period gross charge-offs	$	—	$	—		$	—		$	—	$	—		$	—		$	—		$	—

1-4 Family
Pass	$	1,857	$	15,060		$	17,575		$	91,084	$	446,147		$	275,136		$	64,405		$	911,264
Special Mention		—		—			—			—		—			23			—			23
Substandard		—		—			56			409		4,076			4,556			96			9,193
Total 1-4 family	$	1,857	$	15,060		$	17,631		$	91,493	$	450,223		$	279,715		$	64,501		$	920,480

Current-period gross charge-offs	$	—	$	—		$	—		$	—	$	(87	)	$	(42	)	$	—		$	(129	)

Multifamily
Pass	$	3,939	$	39,104		$	1,554		$	22,828	$	46,958		$	16,180		$	497		$	131,060
Special Mention		—		—			—			—		—			3,849			—			3,849
Substandard		—		—			—			—		—			172			—			172
Total multifamily	$	3,939	$	39,104		$	1,554		$	22,828	$	46,958		$	20,201		$	497		$	135,081

Current-period gross charge-offs	$	—	$	—		$	—		$	—	$	—		$	—		$	—		$	—

Farmland
Pass	$	276	$	1,131		$	439		$	650	$	107		$	4,068		$	1,132		$	7,803
Special Mention		—		—			—			—		—			—			—			—
Substandard		—		—			—			—		—			—			—			—
Total farmland	$	276	$	1,131		$	439		$	650	$	107		$	4,068		$	1,132		$	7,803

Current-period gross charge-offs	$	—	$	—		$	—		$	—	$	—		$	—		$	—		$	—

Commercial real estate
Pass	$	23,231	$	145,403		$	49,844		$	74,663	$	278,247		$	398,295		$	14,945		$	984,628
Special Mention		—		—			—			—		—			5,308			—			5,308
Substandard		—		5,968			2,147			596		118			11,901			—			20,730
Total commercial real estate	$	23,231	$	151,371		$	51,991		$	75,259	$	278,365		$	415,504		$	14,945		$	1,010,666

Current-period gross charge-offs	$	—	$	—		$	—		$	—	$	—		$	—		$	—		$	—

Commercial and industrial
Pass	$	11,042	$	127,570		$	28,891		$	31,064	$	111,297		$	32,452		$	319,154		$	661,470
Special Mention		—		—			—			—		—			—			—			—
Substandard		—		—			3			49		24			160			73			309
Doubtful		—		—			24			—		—			—			—			24
Total commercial and industrial	$	11,042	$	127,570		$	28,918		$	31,113	$	111,321		$	32,612		$	319,227		$	661,803

Current-period gross charge-offs	$	—	$	(193	)	$	—		$	—	$	—		$	—		$	(3	)	$	(196	)

Consumer
Pass	$	1,953	$	4,327		$	2,564		$	1,644	$	860		$	792		$	761		$	12,901
Special Mention		—		—			—			—		—			—			—			—
Substandard		—		9			71			51		5			72			6			214
Total consumer	$	1,953	$	4,336		$	2,635		$	1,695	$	865		$	864		$	767		$	13,115

Current-period gross charge-offs	$	—	$	(31	)	$	(8	)	$	—	$	—		$	—		$	(3	)	$	(42	)

Total loans
Pass	$	48,227	$	426,212		$	190,373		$	269,119	$	920,920		$	734,470		$	426,315		$	3,015,636
Special Mention		—		—			—			—		—			9,180			—			9,180
Substandard		—		8,208			2,277			5,716		8,980			17,620			175			42,976
Doubtful		—		—			24			—		—			—			—			24
Total loans	$	48,227	$	434,420		$	192,674		$	274,835	$	929,900		$	761,270		$	426,490		$	3,067,816

Current-period gross charge-offs	$	—	$	(224	)	$	(8	)	$	—	$	(87	)	$	(42	)	$	(6	)	$	(367	)

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

	*December 31, 2025*
	*2025*			*2024*			*2023*			*2022*			*2021*			*Prior*			*Revolving Loans*			*Total*
Construction and development
Pass	$	55,625		$	34,770		$	16,812		$	7,549		$	2,729		$	2,513		$	17,105		$	137,103
Special Mention		—			—			—			—			—			—			—			—
Substandard		627			—			4,659			4,822			710			59			—			10,877
Total construction and development	$	56,252		$	34,770		$	21,471		$	12,371		$	3,439		$	2,572		$	17,105		$	147,980

Current-period gross charge-offs	$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

1-4 Family
Pass	$	11,627		$	9,164		$	32,814		$	86,613		$	67,255		$	104,643		$	57,576		$	369,692
Special Mention		—			—			—			—			—			—			—			—
Substandard		—			58			415			2,405			744			2,703			221			6,546
Total 1-4 family	$	11,627		$	9,222		$	33,229		$	89,018		$	67,999		$	107,346		$	57,797		$	376,238

Current-period gross charge-offs	$	—		$	—		$	—		$	(47	)	$	(10	)	$	(23	)	$	—		$	(80	)

Multifamily
Pass	$	39,307		$	1,568		$	22,836		$	45,255		$	11,400		$	5,616		$	—		$	125,982
Special Mention		—			—			—			—			—			3,853			—			3,853
Substandard		—			—			—			—			—			170			—			170
Total multifamily	$	39,307		$	1,568		$	22,836		$	45,255		$	11,400		$	9,639		$	—		$	130,005

Current-period gross charge-offs	$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Farmland
Pass	$	1,147		$	68		$	457		$	109		$	358		$	2,163		$	486		$	4,788
Special Mention		—			—			—			—			—			—			—			—
Substandard		—			—			—			—			—			—			—			—
Total farmland	$	1,147		$	68		$	457		$	109		$	358		$	2,163		$	486		$	4,788

Current-period gross charge-offs	$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Commercial real estate
Pass	$	129,724		$	44,915		$	66,947		$	266,080		$	162,367		$	208,716		$	7,797		$	886,546
Special Mention		—			—			—			—			1,548			3,840			—			5,388
Substandard		6,032			2,534			121			120			4,359			7,168			—			20,334
Total commercial real estate	$	135,756		$	47,449		$	67,068		$	266,200		$	168,274		$	219,724		$	7,797		$	912,268

Current-period gross charge-offs	$	—		$	—		$	—		$	—		$	—		$	—		$	—		$	—

Commercial and industrial
Pass	$	104,768		$	14,470		$	22,265		$	107,550		$	17,430		$	14,734		$	313,496		$	594,713
Special Mention		193			—			—			—			—			—			273			466
Substandard		—			—			—			—			—			84			—			84
Total commercial and industrial	$	104,961		$	14,470		$	22,265		$	107,550		$	17,430		$	14,818		$	313,769		$	595,263

Current-period gross charge-offs	$	—		$	(28	)	$	(78	)	$	(7	)	$	(24	)	$	—		$	(132	)	$	(269	)

Consumer
Pass	$	4,331		$	1,625		$	1,246		$	700		$	205		$	655		$	571		$	9,333
Special Mention		—			—			—			—			—			—			—			—
Substandard		2			1			15			5			—			75			—			98
Total consumer	$	4,333		$	1,626		$	1,261		$	705		$	205		$	730		$	571		$	9,431

Current-period gross charge-offs	$	(71	)	$	(6	)	$	(12	)	$	(11	)	$	(7	)	$	(1	)	$	(2	)	$	(110	)

Total loans
Pass	$	346,529		$	106,580		$	163,377		$	513,856		$	261,744		$	339,040		$	397,031		$	2,128,157
Special Mention		193			—			—			—			1,548			7,693			273			9,707
Substandard		6,661			2,593			5,210			7,352			5,813			10,259			221			38,109
Total loans	$	353,383		$	109,173		$	168,587		$	521,208		$	269,105		$	356,992		$	397,525		$	2,175,973

Current-period gross charge-offs	$	(71	)	$	(34	)	$	(90	)	$	(65	)	$	(41	)	$	(24	)	$	(134	)	$	(459	)

The Company had no loans that were classified as Loss at March 31, 2026 and no loans that were classified as Doubtful or Loss at December 31, 2025.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Loan Participations and Sold Loans

Loan participations and whole loans sold to and serviced for others are not included in the accompanying consolidated balance sheets, the balances of which were $47.9 million and $44.7 million at March 31, 2026 and December 31, 2025, respectively. The total unpaid principal balances of loans where participating interests have been sold were approximately $229.6 million and $239.2 million at March 31, 2026 and December 31, 2025, respectively.

Loans to Related Parties

In the ordinary course of business, the Company makes loans to related parties including its executive officers, principal stockholders, directors and their immediate family members, as well as to companies of which these individuals are principal owners. Loans outstanding to such related party borrowers amounted to approximately $34.3 million and $34.7 million as of March 31, 2026 and December 31, 2025, respectively. No related party loans were classified as nonperforming or nonaccrual at March 31, 2026 or December 31, 2025.

The table below shows the aggregate principal balance of loans to such related parties as of the dates presented (dollars in thousands).

	*March 31, 2026*			*December 31, 2025*
Balance, beginning of period	$	34,749		$	43,647
New loans/changes in relationship		63			231
Repayments/changes in relationship		(490	)		(9,129	)
Balance, end of period	$	34,322		$	34,749

Allowance for Credit Losses

The CECL methodology requires that lifetime expected credit losses be recorded at the time the financial asset is originated or acquired, and be adjusted each period as a provision for credit losses for changes in expected lifetime credit losses. The Company developed a CECL model methodology that calculates expected credit losses over the life of the portfolio by analyzing the composition, characteristics and quality of the loan portfolio, as well as prevailing economic conditions and forecasts. The CECL calculation estimates credit losses using a combination of discounted cash flow and remaining life analyses, which is a type of loss rate methodology that uses an average loss rate and applies it to future expected outstanding balances of the pool. Management has determined that four quarters represents a reasonable and supportable forecast period. To the extent the lives of the loans in the portfolio extend beyond the period for which a reasonable and supportable forecast can be made, when necessary, the model reverts back to the historical loss rates adjusted for qualitative factors related to current conditions using a four-quarter reversion period. The Company evaluates the adequacy of the ACL on a quarterly basis.

The ACL is comprised of reserves measured on a collective (pool) basis based on a lifetime loss-rate model when similar risk characteristics exist. For each pool of loans, the Company evaluates and applies qualitative adjustments to the calculated ACL based on several factors, including, but not limited to, changes in current and expected future economic conditions, changes in the nature and volume of the portfolio, changes in levels of concentrations, changes in the volume and severity of past due loans, changes in lending policies and personnel, changes in the competitive and regulatory environment of the banking industry, and changes in other external factors. Loans that do not share similar risk characteristics with other loans are excluded from the loan pools and individually evaluated for impairment. For collateral dependent loans where the borrower is experiencing financial difficulty, which the Company evaluates independently from the loan pool, the expected credit loss is measured as the difference between the amortized cost basis of the loan and the fair value of the collateral, which is based on third party appraisals. Individually evaluated loans that are not collateral dependent are evaluated based on a discounted cash flow methodology. Credits deemed uncollectible are charged to the ACL. Provisions for credit losses and recoveries on loans previously charged off are adjustments to the ACL.

Table of Contents

INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

The Company made the accounting policy election to exclude accrued interest receivable from the amortized cost of loans and the estimate of the ACL. Accrued interest receivable on the Company’s loans was $16.7 million and $12.1 million at March 31, 2026 and December 31, 2025, respectively, and is included in “Accrued interest receivable” on the accompanying consolidated balance sheets.

The table below shows a summary of the activity in the ACL for the three months ended March 31, 2026 and 2025 (dollars in thousands).

	*Three months ended March 31,*
	*2026*			*2025*
Balance, beginning of period	$	26,349		$	26,721
ACL on PCD loans at acquisition		143			—
ACL on PSL loans at acquisition		11,559			—
Reversal of credit losses on loans⁽¹⁾		(1,802	)		(3,695	)
Charge-offs		(367	)		(127	)
Recoveries		103			3,536
Balance, end of period	$	35,985		$	26,435

⁽¹⁾

For the three months ended March 31, 2026, the $2.1 million reversal of credit losses on the consolidated statement of income includes a $1.8 million reversal of credit losses on loans and a $0.3 million reversal of credit losses on unfunded loan commitments. For the three months ended March 31, 2025, the $3.6 million reversal of credit losses on the consolidated statement of income includes a $3.7 million reversal of credit losses on loans and a $0.1 million provision for credit losses on unfunded loan commitments.

The reversal of credit losses on loans for the three months ended March 31, 2026 was primarily due to a decrease in total loans during the quarter, changes in the economic forecast and the completion of our CECL allowance model recalibration. The reversal of credit losses on loans for the three months ended March 31, 2025 was primarily due to net recoveries on one loan relationship that became impaired in the third quarter of 2021 as a result of Hurricane Ida.

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INVESTAR HOLDING CORPORATION

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

The following tables outline the activity in the ACL by collateral type for the three months ended March 31, 2026 and 2025, and show both the allowance and portfolio balances for loans individually and collectively evaluated for impairment as of March 31, 2026 and 2025 (dollars in thousands).

	*Three months ended March 31, 2026*
	*Construction & Development*			*1-4 Family*			*Multifamily*			*Farmland*		*Commercial Real Estate*			*Commercial & Industrial*			*Consumer*			*Total*
Allowance for credit losses:
Beginning balance	$	1,327		$	6,053		$	1,814		$	6	$	11,388		$	5,680		$	81		$	26,349
ACL on PCD loans at acquisition		—			109			—			—		—			15			19			143
ACL on PSL loans at acquisition		455			9,344			51			2		874			783			50			11,559
Provision for (reversal of) credit losses on loans		(427	)		475			(719	)		—		(3,217	)		2,051			35			(1,802	)
Charge-offs		—			(129	)		—			—		—			(196	)		(42	)		(367	)
Recoveries		—			70			—			—		—			25			8			103
Ending balance	$	1,355		$	15,922		$	1,146		$	8	$	9,045		$	8,358		$	151		$	35,985
Ending allowance balance for loans individually evaluated for impairment		—			221			—			—

Investar Holding Corp 10-Q