TriCo Bancshares 2026年季度报告

FORM 10-Q Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).☐Yes☒No Indicate the number of shares outstanding for each of the issuer’s classes of common stock, as of the latest practical date:Common stock, no par value: 31,910,590 shares outstanding as of May 1, 2026. Table of Contents TriCo BancsharesFORM 10-Q Page33 Table of Contents GLOSSARY OF ACRONYMS AND TERMS The following listing provides a comprehensive reference of common acronyms and terms used throughout the document: ACLAllowance for Credit LossesAFSAvailable-for-SaleAOCIAccumulated Other Comprehensive IncomeASCAccounting Standards CodificationCDsCertificates of DepositCDICore Deposit IntangibleCRECommercial Real EstateCMOCollateralized Mortgage ObligationCODMChief Operating Decision MakerDFPIState Department of Financial Protection and InnovationFASBFinancial Accounting Standards BoardFDICFederal Deposit Insurance CorporationFHLBFederal Home Loan Bank FOMCFederal Open Market CommitteeFRBFederal Reserve BoardFTEFully taxable equivalentGAAPGenerally Accepted Accounting Principles (United States of America)HELOCHome equity line of creditHTMHeld-to-MaturityLIBORLondon Interbank Offered RateNIMNet interest marginNPANonperforming assetsOCIOther comprehensive incomePCDPurchase Credit DeterioratedPSUPerformance Restricted Stock UnitROUARight-of-Use AssetRSURestricted Stock UnitSBASmall Business AdministrationSERPSupplemental Executive Retirement PlanSFRSingle Family ResidenceSOFRSecured Overnight Financing RateXBRLeXtensible Business Reporting Language2 Table of Contents Table of Contents NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Note 1 - Summary of Significant Accounting Policies Description of Business and Basis of Presentation TriCo Bancshares (the “Company” or “we”) is a California corporation organized to act as a bank holding company for Tri Counties Bank(the “Bank”). The Company and the Bank are headquartered in Chico, California. The Bank is a California-chartered bank that isengaged in the general commercial banking business in 31 California counties. The consolidated financial statements are prepared inaccordance with accounting policies generally accepted in the United States of America and general practices in the banking industry. The Company maintains two capital subsidiary business trusts (collectively, the “Capital Trusts”), both organized by the Company. Forfinancial reporting purposes, the Company’s remaining investments in the Capital Trusts of $1.2 million are accounted for under the Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of Americarequires Management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure ofcontingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the Certain information and footnote disclosures normally included in financial statements prepared in accordance with accountingprinciples generally accepted in the United States of America have been condensed or omitted pursuant to the rules and regulations ofthe Securities and Exchange Commission. These unaudited condensed consolidated financial statements should be read in conjunction Segment and Significant Group Concentration of Credit Risk The Company grants agribusiness, commercial, consumer, and residential loans to customers located throughout California. TheCompany has a diversified loan portfolio within the business segments located in this geographical area. While our Chief ExecutiveOfficer, the chief operating decision-maker (CODM), may monitor the revenue streams of the various products and services, operations Geographical Descriptions For the purpose of describing the geographical location of the Company’s operations, the Company has defined northern California asthat area of California north of, and including, Stockton to the east and San Jose to the west; central California as that area of the state Cash and Cash Equivalents Net cash flows are reported for loan and deposit transactions and other borrowings. For purposes of the consolidated statement of cashflows, cash, due from banks with original maturities less than 90 days, interest-earning deposits in other banks, and Federal funds soldare considered to be cash equivalents. Loans Loans that Management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at theprincipal amount outstanding, net of deferred loan fees and costs. Loan origination and commitment fees and certain direct loan Loans are placed in nonaccrual status when reasonable doubt exists as to the full, timely collection of interest or principal, or a loanbecomes contractually past due by 90 days or more with respe