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UNB · 10-Q filed August 7, 2026

UNB earnings analysis

What we found in UNB's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Union Bankshares delivered a positive second quarter, with revenue of $14.534 million, diluted EPS of $0.60, net income growth of 22.1%, and a 10.8% increase in tax-equivalent net interest income. Margin expansion and higher noninterest income more than offset 9.3% growth in noninterest expense, while credit costs remained low. However, deposits declined 10.0% from year-end and borrowings increased, leaving liquidity and funding mix as the principal near-term concerns. No material changes to the formal risk factors were reported.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Net income and EPS improved
Second-quarter net income increased 22.1% year over year to $2.9 million from $2.4 million, while diluted EPS rose to $0.60 from $0.52. Basic EPS was $0.61 versus $0.53.
Margin expansion drove earnings
Fully tax-equivalent net interest income increased $1.2 million, or 10.8%, to $11.9 million. Net interest margin expanded 12 basis points to 3.01% from 2.89%, and net interest spread increased to 2.60% from 2.43%.
Fee income increased
Noninterest income increased $484 thousand, or 17.5%, to $3.243 million, helped by a $381 thousand gain on the sale of a previously closed branch property and a $34 thousand increase in wealth-management income.
Credit costs remained contained
Credit loss expense declined to $175 thousand from $221 thousand in the prior-year quarter, including a $140 thousand benefit from off-balance-sheet exposures. Net charge-offs were recoveries of $8 thousand for the six months ended June 30, 2026.
Capital position strengthened
Capital strengthened as stockholders' equity increased to $90.4 million from $80.9 million at December 31, 2025. The company’s total capital ratio was 13.78% and Union’s was 13.73% at June 30, 2026.
Seasonal loan rebound expected
Management reported $74.5 million of new municipal loans during the first few days of July 2026 following the seasonal June 30 municipal balance reduction, supporting near-term loan replenishment.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Deposit outflows increased funding reliance
Deposits fell $120.9 million, or 10.0%, to $1.09 billion from December 31, 2025, while borrowed funds rose to $337.1 million from $286.5 million. The company also had a $21.0 million overnight advance outstanding from the FRB discount window at June 30, 2026.
Credit metrics remain elevated
Asset quality weakened modestly year over year: nonperforming assets were $15.174 million and 0.97% of total assets at June 30, 2026, versus $15.261 million and 1.03% at June 30, 2025; nonaccrual loans were $14.971 million versus $15.189 million.
Expense growth limits operating leverage
Noninterest expense increased $976 thousand, or 9.3%, to $11.463 million in the quarter, led by an $831 thousand increase in salaries and wages. The efficiency ratio remained high at 75.87%, despite improving from 77.85%.
Unrealized securities losses persisted
The AFS securities portfolio carried $34.7 million of net unrealized losses at June 30, 2026, up from $33.1 million at December 31, 2025, and accumulated other comprehensive loss increased by $1.1 million during the first six months.
No formal risk-factor changes
The filing states there were no material changes to the risk factors in the 2025 Annual Report. Separately, management identified macroeconomic and geopolitical uncertainties including tariffs, inflation and potential government shutdown impacts as factors that could negatively affect results.
Loan funding gap widened
The loan-to-deposit ratio was 102.54% at June 30, 2026, compared with 100.76% at June 30, 2025, indicating loans exceeded deposits and increasing sensitivity to funding availability and cost.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.6
Guidance

What they said about what is next.

No explicit quantitative revenue or EPS guidance was provided. Management stated it had sufficient liquidity to meet reasonable borrower, depositor and creditor needs, but noted that future cash-flow projections are subject to substantial uncertainty.

How we read the filing overall

The filing reads better than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 8, 2026
Union Bankshares (UNB) recorded strong results for Q1 2026 with reported revenue of $13.8 million and EPS of $0.65, surpassing both previous quarters and year-over-year results. The company saw notable growth in net…
10-K · March 20, 2026
Union Bankshares (UNB) positions itself as a single‑segment community bank (Union Bank) focused on retail, commercial, municipal and wealth services across northern Vermont and northern New Hampshire, operating 18…
10-Q · November 10, 2025
Union Bankshares delivered a materially stronger quarter vs. the year-ago period: total revenue (net interest income plus noninterest income) was $14,506,000 in Q3 2025 vs. $11,035,000 in Q3 2024, and diluted EPS rose…
10-Q · August 13, 2025
Union Bankshares reported quarter results with revenue of $21,480,000 and net income of $2,395,000 (diluted EPS $0.52). Revenue and net income rose year-over-year, but operating margin compressed sequentially and…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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