合宜银行控股 2026年季度报告

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 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number: 001-42447 OPTIMUMBANK HOLDINGS, INC. (Exact name of registrant as specified in its charter) Florida(State or other jurisdiction of 2929 East Commercial Boulevard, Fort Lauderdale, FL 33308(Address of principal executive offices, Zip Code) Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 12,268,363shares of common stock, $0.01 par value, issued and outstanding as of May 11, 2026. Condensed Consolidated Statements of Earnings (Unaudited)(Dollars in thousands, except per share amounts) Condensed Consolidated Statements of Cash Flows (Unaudited)(Dollars in thousands) OPTIMUMBANK HOLDINGS, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements (Unaudited) (1)General.OptimumBank Holdings, Inc. (the “Company”) is a bank holding company and owns 100% of OptimumBank (the“Bank”), a Florida-chartered community bank, OptimumHUD Loans, LLC (d/b/a) as OptimumFunding, LLC, a wholly owned non-bank subsidiary, and OptimumFinance, LLC, a wholly owned non-bank, asset-based lending subsidiary. The Bank’s deposits areinsured up to applicable limits by the Federal Deposit Insurance Corporation (“FDIC”). The Bank offers a variety of communitybanking services to individual and corporate customers through its three banking offices located in Broward County and Miami-Dade Basis of Presentation.In the opinion of management, the accompanying condensed consolidated financial statements of the Companycontain all adjustments (consisting principally of normal recurring accruals) necessary to present fairly the financial position at March31, 2026, the results of operations for the three-month ended March 31, 2026 and 2025, and cash flows for the three-month periodsended March 31, 2026 and 2025. All significant intercompany accounts and transactions have been eliminated in consolidation. The Comprehensive Income.Accounting Principles Generally Accepted in the United States of America (“U.S. GAAP”) requiresrecognized revenue, expenses, gains and losses be included in net income. Although certain changes in assets and liabilities, such asunrealized gains and losses on available for sale debt securities are reported as a separate component of the equity section of the Recently Adopted Accounting Pronouncements: Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2023-09, “Income Taxes (Topic 740)Improvements to Income Tax Disclosures”. The Company adopted ASU 2023-09 during the year ended December 31, 2025. Theamendments enhance income tax disclosures, primarily related to the rate reconciliation and income taxes paid. The adoption of this Accounting Pronouncements Not Yet Adopted: FASB ASU No. 2023-06, “Disclosure Improvements: Codification Amendments in Response to the SEC’s Disclosure Update andSimplification Initiative”.This ASU amends the disclosure or presentation requirements related to various subtopics in the FASB ASC.The amendments in this ASU are expected to clarify or improve disclosure and presentation requirements of a variety of CodificationTopics, allow users to more easily compare entities subject to the SEC’s existing disclosures with those entities that were notpreviously subject to the requirements, and align the requirements in the Codification with the SEC’s regulations. For entities subjectto the SEC’s existing disclosure requirements and for entities required to file or furnish statements with or to the SEC in preparation OPTIMUMBANK HOLDINGS, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements (Unaudited) (1)General, Continued. FASB ASU 2024-03, “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures”.This amendmentrequires enhanced disaggregation of certain expense categories within the income statement to provide more detailed informationabout the nature and function of expenses. The objective is to improve the transparency and usefulness of financial statements forusers by offering greater insight into the components of operating expenses. The amendments in this update are effective for fiscal FASB ASU 2025-03, “Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in theAcquisition of a Variable Interest Entity”.This amendment determining the Accounting Acquirer in a Business Combination Involvinga Variable Interest Entity. This update clarifies how to identify the accounting acquirer when a business combination involves avariable interest entity. The standard is effective for fiscal years beginning after December 15, 2026, including interim periods withinthose fiscal years. Early adoption is permitt