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United Community Banks UCB Form 8-K filing Earnings

Filed
Jul 21, 2026, 7:35 AM EDT
Accession
0001104659-26-085229

Exhibit 99.1

For Immediate Release

For more information:

Jefferson Harralson

Chief Financial Officer

(864) 240-6208

Jefferson_Harralson@ucbi.com

United Community Banks, Inc. Reports Second Quarter Earnings

Strong Loan Growth, Sixth Consecutive Quarter of Margin Expansion, and Focus on Core Banking Business Drive Quarterly Results

GREENVILLE, SC – July 21, 2026 – United Community Banks, Inc. (NYSE: UCB) (United) today announced financial results for the quarter ended June 30, 2026, with strong spread income driven by 6.8% annualized loan growth and margin expansion for the sixth consecutive quarter.

Chairman and CEO Lynn Harton stated, “Our second quarter results reflect strong loan growth and a strategic emphasis on our core banking business. Our loan portfolio grew $332 million in the second quarter, an annualized rate of 6.8%, reflecting the demographic strength of our geographic footprint and the diligence of our bankers. Excluding the sale of our Navitas equipment finance business, which is expected to close in the third quarter, per a previously announced agreement, we had over $1 billion in loan production and grew loans 6.4%, annualized. We further widened our net interest margin, which is up for the sixth consecutive quarter, while maintaining our focus on disciplined relationship pricing.”

Harton continued, “We’ve recently announced the acquisition of Peach State Bank and the sale of Navitas, two strategic actions that I’m confident will be catalysts to the opportunities United has to expand and deepen relationships in the Southeast, one of the best footprints in banking. These transactions strengthen our ability to focus on our core business and position us for greater long-term success.”

Second Quarter 2026 Financial Highlights:

  • EPS of $0.95 was up $0.32 on a GAAP basis compared to second quarter of 2025, and EPS of $0.71 was up $0.05, or 8%, on an operating basis compared to second quarter of 2025.
oGAAP EPS included a $38.5 million pre-tax provision release resulting from the reclassification of Navitas equipment finance loans to held-for-sale in the second quarter, pursuant to a previously announced agreement, which is expected to close in the third quarter of 2026.
  • Net income of $115.6 million and pre-tax, pre-provision income of $119.4 million, up $36.9 million and $7.0 million, respectively, from a year ago.
  • Total revenue of $279.3 million improved $19.0 million, or 7%, from a year ago.
  • Net interest margin of 3.68% increased by 18 basis points from a year ago and 3 basis points from the first quarter of 2026. The improvement from a year ago results from a lower cost of funds and improving asset mix.
  • Provision for credit losses was a negative $29.8 million, reflecting the $38.5 million release of the allowance on the Navitas loans that were reclassified to held-for-sale.
oExcluding the release, the provision was $8.7 million, down $3.1 million from a year ago and $2.2 million from the first quarter.
oAllowance for credit losses coverage was 1.04% of total loans; net charge-offs were $7.9 million, or 0.16% of average loans, annualized. Second quarter net charge-offs include $3.7 million on the Navitas portfolio.
  • Noninterest expense was up $2.6 million on a GAAP basis and up $7.4 million on an operating basis compared to the first quarter.
oIncluded in noninterest expense is a settlement payment to the State of California to obtain a lender’s license for Navitas. Navitas previously held a California lender’s license; however, after being acquired by United, Navitas believed that, as a bank subsidiary, they were no longer required to hold a license. The matter has been closed and license obtained. United incurred a $4.5 million expense in the second quarter, representing a payment to the California Department of Financial Protection and Innovation (DFPI) and our associated legal fees.
  • Efficiency ratio of 57.0% on a GAAP basis, or 56.7% on an operating basis, up slightly from a year ago and first quarter mostly due to the Navitas California license settlement.
  • Loan growth of $332 million, or 6.8% annualized, from the first quarter.
  • Customer deposits were down $295 million from the first quarter, mostly due to seasonal public funds outflows.
  • Return on assets was 1.63% on a GAAP basis and 1.22% on an operating basis.
  • Return on common equity and return on tangible common equity on an operating basis were 12.6% and 13.0%, respectively.
  • Maintained strong capital ratios with preliminary Common Equity Tier 1 of 13.5%.
  • Quarterly common dividend of $0.25 per share declared during the quarter, up 4% year over year.

Conference Call

United will hold a conference call on Tuesday, July 21, 2026 at 9:00 a.m. EDT to discuss the contents of this press release and to share business highlights for the quarter. Participants can pre-register for the conference call by navigating to https://dpregister.com/sreg/10209320/1040bcbbd98. Those without internet access or unable to pre-register may dial in by calling 1-844-676-1337. The conference call also will be webcast and can be accessed by selecting “Events and Presentations” under “News and Events” within the Investor Relations section of the company's website, ucbi.com.

UNITED COMMUNITY BANKS, INC.
Selected Financial Information
(in thousands, except per share data)
Line itemFor the Six Months Ended June 30,Third Quarter2025
INCOME SUMMARY
Interest revenue$344,371$333,961$346,367$353,850$347,365$⁠682,722
Interest expense103,471101,197108,441120,221121,834245,170
Net interest revenue240,900232,764237,926233,629225,5317%437,552%
Noninterest income38,38043,74640,46243,21934,7081170,364
Total revenue279,280276,510278,388276,848260,2397507,916
Provision for credit losses(29,803)10,85313,6627,90711,818n/m27,237)
Noninterest expense159,915157,302152,048150,868147,9198289,018
Income before income tax expense149,168108,355112,678118,073100,50248191,661
Income tax expense33,53024,06626,22326,57921,7695441,515
Net income115,63884,28986,45591,49478,73347150,146
Non-operating items(37,582)5086063,4684,8336,130)
Income tax benefit of non-operating items8,347(113(133)(751)(1,047(1,328)
Net income - operating (1)$86,403$84,684$86,928$94,211$82,5195$⁠154,948
Pre-tax pre-provision income (5)$119,365$119,208$126,340$125,980$112,3206$⁠218,898
PERFORMANCE MEASURES
Per common share:
Diluted net income - GAAP$0.95$0.69$0.70$0.70$0.6351$⁠1.21
Diluted net income - operating (1)0.710.700.710.750.6681.25
Cash dividends declared0.250.250.250.250.2440.48
Book value31.2730.5430.1729.4428.89828.89
Tangible book value (3)23.3122.5622.2421.5921.001121.00
Key performance ratios:
Return on common equity - GAAP (2)(4)12.56%9.359.48%9.20%8.458.18%%
Return on common equity - operating (1)(2)(4)9.399.399.539.838.878.45
Return on tangible common equity - operating (1)(2)(3)(4)12.9813.0513.3113.5612.3411.78
Return on assets - GAAP (4)1.631.221.211.291.111.06
Return on assets - operating (1)(4)1.221.221.221.331.161.10
Return on assets - pre-tax pre-provision, excluding non-operating items(1)(4)(5)1.701.731.781.831.661.61
Net interest margin (fully taxable equivalent) (4)3.683.653.623.583.503.43
Efficiency ratio - GAAP57.0156.6654.4054.3056.6956.71
Efficiency ratio - operating (1)56.6955.6554.1953.0554.8455.51
Equity to total assets12.8912.9712.9912.7812.8612.86
Tangible common equity to tangible assets (3)9.949.929.929.719.459.45
ASSET QUALITY
Nonperforming assets ("NPAs")$103,387$98,623$93,498$97,916$83,95923$⁠83,959
ACL - funded loans168,705208,396210,429215,791216,500(22)216,500)
ACL - total188,329225,996225,520228,276228,045(17)228,045)
Net charge-offs7,86410,37716,4187,6768,225(4)17,832
ACL - funded loans to loans0.94%1.061.09%1.13%1.141.14%%
ACL - total to loans1.041.151.161.191.211.21
Net charge-offs to average loans (4)0.160.220.340.160.180.20
NPAs to total assets0.360.350.330.350.300.30
AT PERIOD END ($ in millions)
Loans held for investment$18,024$19,602$19,384$19,175$18,921(5)$⁠18,921)
Investment securities6,3775,8895,9886,1636,3826,382
Total assets29,05128,17728,00328,14328,086328,086
Deposits23,72424,02523,79824,02123,963(1)23,963)
Shareholders’ equity3,7453,6553,6393,5973,61343,613
Common shares outstanding (thousands)119,764119,684120,598121,553121,431(1)121,431)

(1) Excludes non-operating items as detailed on Non-GAAP Performance Measures Reconciliation. (2) Net income less preferred stock dividends, divided by average common equity. (3) Excludes effect of acquisition related intangibles and associated amortization. (4) Annualized. (5) Excludes income tax expense and provision for credit losses.

UNITED COMMUNITY BANKS, INC.

Loan Portfolio Composition at Period-End

(in millions)Third Quarter
LOANS BY CATEGORY
Owner occupied commercial RE$4,117$4,041$3,950$3,678$3,563$⁠554
Income producing commercial RE5,0184,9845,0324,5344,548470
Commercial & industrial (1)2,8592,7712,6962,5932,516343
Commercial construction & land1,1431,0729981,7341,752(609)
Equipment financing (1)1,8971,8481,8081,778(1,778))
Total commercial13,13714,76514,52414,34714,157(1,020))
Residential mortgage3,1013,1223,1573,1983,210(109))
Home equity1,4031,3441,3191,2521,180223
Residential construction & land19518519117817421
Consumer1931871881921912
Other(5)(1589(14))
Total loans held for investment$18,024$19,602$19,384$19,175$18,921$⁠(897))
LOANS BY MARKET
Georgia$4,662$4,617$4,635$4,584$4,551$⁠111
South Carolina3,1303,0372,9712,9262,872258
North Carolina2,7062,7222,7122,6762,62680)
Tennessee1,9621,8951,9131,9021,88181
Florida3,2833,2293,1023,0402,966317
Alabama1,0821,0491,0501,0541,01666
Commercial Banking Solutions (2)1,1993,0533,0012,9933,009(1,810))
Total loans held for investment$18,024$19,602$19,384$19,175$18,921$⁠(897))

(1) Substantially all equipment financing loans were transferred to held for sale in the second quarter of 2026 as a result of the pending sale of Navitas Credit Corp. The remaining $35.9 million to be retained were reclassified to the commercial & industrial line as equipment financing no longer represents a significant held-for-investment category at June 30, 2026.

(2) Reduction in the second quarter of 2026 reflects the transfer of substantially all equipment financing loans to held for sale.

UNITED COMMUNITY BANKS, INC.
Credit Quality
(in thousands)
NONACCRUAL LOANS
Owner occupied RE$20,027$18,265$11,165
Income producing RE11,65511,03711,488
Commercial & industrial21,14719,89018,294
Commercial construction & land9161718
Equipment financing (1)8,02410,383
Total commercial53,74557,23351,348
Residential mortgage30,50631,90632,423
Home equity6,4356,2095,247
Residential construction & land3383551,079
Consumer9771,0091,001
Total nonaccrual loans held for investment92,00196,71291,098
Equipment finance nonaccrual loans held for sale (1)9,392
OREO and repossessed assets1,9941,9112,400
Total NPAs$103,387$98,623$93,498

(1) Substantially all equipment financing loans were transferred to held for sale in the second quarter of 2026 as a result of the pending sale of Navitas Credit Corp.

(in thousands)Fourth QuarterNet Charge-OffsNet Charge-Offs to Average Loans (1)
NET CHARGE-OFFS (RECOVERIES) BY CATEGORY
Owner occupied RE$(3,447)(0.34)%6660.07%$0.17%
Income producing RE57(85)(0.01)(0.01))
Commercial & industrial6,8590.973,3090.501.15
Commercial construction & land(22)(0.01))60.35
Equipment financing3,6970.785,8351.291.12
Total commercial7,1440.199,7310.270.43
Residential mortgage570.011330.020.02
Home equity(24)(0.01))(54)(0.02)(0.03))
Residential construction & land(6)(0.01))120.030.03
Consumer6931.475551.211.55
Total$7,8640.16$10,3770.22$0.34

(1) Annualized.

(in thousands, except share and per share data)
ASSETS
Cash and due from banks$129,113$202,586
Interest-bearing deposits in banks325,984193,168
Cash and cash equivalents455,097395,754
Trading securities91,377
Debt securities available-for-sale4,106,3663,750,863
Debt securities held-to-maturity (fair value $1,848,900 and $1,918,426, respectively)2,179,0432,237,356
Mortgage loans held for sale53,51839,381
Equipment financing receivables held for sale1,909,186
Loans and leases held for investment18,024,13019,384,317
Less allowance for credit losses - loans and leases(168,705)(210,429)
Loans and leases, net17,855,42519,173,888
Premises and equipment, net394,343393,714
Bank-owned life insurance367,506364,184
Goodwill and other intangible assets, net961,881967,882
Other assets677,400679,532
Total assets$29,051,142$28,002,554
LIABILITIES AND SHAREHOLDERS' EQUITY
Liabilities:
Deposits:
Noninterest-bearing demand$6,449,517$6,252,252
NOW and interest-bearing demand5,677,4235,969,864
Money market6,678,2066,696,530
Savings1,094,5651,085,331
Time3,665,8623,619,189
Brokered158,636175,264
Total deposits23,724,20923,798,430
Short-term borrowings360,00085,000
Federal Home Loan Bank advances800,000
Long-term debt20,602120,400
Accrued expense and other liabilities401,327360,038
Total liabilities25,306,13824,363,868
Shareholders' equity:
Common stock, $1 par value; 200,000,000 shares authorized, 119,763,827 and 120,598,266 shares issued and outstanding, respectively119,764120,598
Capital surplus2,724,5302,754,399
Retained earnings1,053,438914,261
Accumulated other comprehensive loss(152,728)(150,572)
Total shareholders' equity3,745,0043,638,686
Total liabilities and shareholders' equity$29,051,142$28,002,554
(in thousands, except per share data)
Interest revenue:
Loans, including fees$295,612$288,284$⁠562,340
Securities:
Taxable44,64754,191111,363
Tax-exempt1,6711,6713,349
Other2,4413,2195,670
Total interest revenue344,371347,365682,722
Interest expense:
Deposits:
NOW and interest-bearing demand28,11836,95674,346
Money market41,14049,60399,144
Savings4831,4572,081
Time28,36231,12062,499
Deposits98,103119,136238,070
Short-term borrowings1,553831,190
Federal Home Loan Bank advances3,014433
Long-term debt8012,6155,477
Total interest expense103,471121,834245,170
Net interest revenue240,900225,531437,552
Noninterest income:
Service charges and fees10,37510,12219,657
Mortgage loan gains and other related fees6,7805,37011,492
Wealth management fees4,9324,4008,865
Net gains from sales of other loans9471,9953,391
Lending and loan servicing fees4,0983,6907,855
Securities (losses) gains, net(2)286292
Other11,2508,84518,812
Total noninterest income38,38034,70870,364
Total revenue279,280260,239507,916
Provision for credit losses(29,803)11,81827,237)
Noninterest expense:
Salaries and employee benefits96,24286,997171,264
Communications and equipment13,74313,33227,031
Occupancy11,23210,93521,864
Advertising and public relations2,7082,8814,762
Postage, printing and supplies2,7442,4955,056
Professional fees6,8685,60911,540
Lending and loan servicing expense3,1052,3304,317
Outside services - electronic banking3,5553,5706,333
FDIC assessments and other regulatory charges4,3274,7459,387
Amortization of intangibles2,9383,2926,578
Merger-related and other charges8954,8336,130
Other11,5586,90014,756
Total noninterest expense159,915147,919289,018
Income before income taxes149,168100,502191,661
Income tax expense33,53021,76941,515
Net income115,63878,733150,146
Preferred stock dividends1,5733,146
Earnings allocated to participating securities758438850
Net income available to common shareholders$114,880$76,722$⁠146,150
Net income per common share:
Basic$0.95$0.63$⁠1.21
Diluted0.950.631.21
Weighted average common shares outstanding:
Basic120,303121,377120,714
Diluted120,442121,432120,820
(dollars in thousands, fully taxable equivalent (FTE))Average Balance
Assets:
Interest-earning assets:
Loans, net of unearned income (FTE) (1)(2)$19,717,360$296,2786.03%$18,664,228$6.19%
Taxable securities (3)5,982,61144,6472.996,492,2883.34
Tax-exempt securities (FTE) (1)(3)340,5012,2262.61354,1622.53
Other interest-earning assets358,9142,4412.73451,9533.46
Total interest-earning assets (FTE)26,399,386345,5925.2525,962,6315.38
Noninterest-earning assets:
Allowance for credit losses(214,950)(220,059)
Cash and due from banks149,512203,909
Premises and equipment395,986398,241
Other assets (3)1,681,6581,637,125
Total assets$28,411,592$27,981,847
Liabilities and Shareholders' Equity:
Interest-bearing liabilities:
Interest-bearing deposits:
NOW and interest-bearing demand$5,755,00128,1181.96$6,051,4892.45
Money market6,786,04541,1402.436,645,3362.99
Savings1,094,4414830.181,195,2950.49
Time3,661,68727,9553.063,532,8483.47
Brokered time deposits50,6554073.2250,4884.16
Total interest-bearing deposits17,347,82998,1032.2717,475,4562.73
Federal funds purchased and other borrowings167,7181,5533.717,4124.49
Federal Home Loan Bank advances313,7913,0143.85
Long-term debt52,4208016.13237,9924.41
Total borrowed funds533,9295,3684.03245,4044.41
Total interest-bearing liabilities17,881,758103,4712.3217,720,8602.76
Noninterest-bearing liabilities:
Noninterest-bearing deposits6,422,3936,351,540
Other liabilities415,721346,643
Total liabilities24,719,87224,419,043
Shareholders' equity3,691,7203,562,804
Total liabilities and shareholders' equity$28,411,592$27,981,847
Net interest revenue (FTE)$242,121
Net interest-rate spread (FTE)2.93%2.62%
Net interest margin (FTE) (4)3.68%3.50%
(1)Interest revenue on tax-exempt securities and loans includes a taxable-equivalent adjustment to reflect comparable interest on taxable securities and loans. The FTE adjustment totaled $1.22 million and $983,000, respectively, for the three months ended June 30, 2026 and 2025. The tax rate used to calculate the adjustment was 25%, reflecting the statutory federal income tax rate and the federal tax adjusted state income tax rate.
(2)Included in the average balance of loans outstanding are loans on which the accrual of interest has been discontinued.
(3)Unrealized gains and losses on AFS securities, including those related to the transfer from AFS to HTM, have been reclassified to other assets. Pretax unrealized losses of $191 million in 2026 and $240 million in 2025 are included in other assets for purposes of this presentation.
(4)Net interest margin is taxable equivalent net interest revenue divided by average interest-earning assets.
(dollars in thousands, fully taxable equivalent (FTE))Average Balance
Assets:
Interest-earning assets:
Loans, net of unearned income (FTE) (1)(2)$19,561,444$582,9076.01%$18,440,110$6.15%
Taxable securities (3)5,954,90189,1302.996,614,2943.37
Tax-exempt securities (FTE) (1)(3)343,4454,4282.58355,4302.52
Other interest-earning assets333,8094,1962.53426,4153.26
Total interest-earning assets (FTE)26,193,599680,6615.2325,836,2495.34
Non-interest-earning assets:
Allowance for loan losses(213,914)(215,141)
Cash and due from banks174,659211,681
Premises and equipment394,925397,347
Other assets (3)1,693,5481,623,689
Total assets$28,242,817$27,853,825
Liabilities and Shareholders' Equity:
Interest-bearing liabilities:
Interest-bearing deposits:
NOW and interest-bearing demand$5,803,78156,2471.95$6,092,5192.46
Money market6,806,26481,8492.436,614,8193.02
Savings1,092,1619630.181,146,0750.37
Time3,656,39056,1383.103,489,6873.55
Brokered time deposits55,4409353.4050,4684.28
Total interest-bearing deposits17,414,036196,1322.2717,393,5682.76
Federal funds purchased and other borrowings137,8582,5513.7343,8835.47
Federal Home Loan Bank advances208,6193,9833.8519,3434.51
Long-term debt86,2472,0024.68246,0614.49
Total borrowed funds432,7248,5363.98309,2874.63
Total interest-bearing liabilities17,846,760204,6682.3117,702,8552.79
Noninterest-bearing liabilities:
Noninterest-bearing deposits6,344,3156,273,313
Other liabilities376,882358,227
Total liabilities24,567,95724,334,395
Shareholders' equity3,674,8603,519,430
Total liabilities and shareholders' equity$28,242,817$27,853,825
Net interest revenue (FTE)$475,993
Net interest-rate spread (FTE)2.92%2.55%
Net interest margin (FTE) (4)3.66%3.43%
(1)Interest revenue on tax-exempt securities and loans includes a taxable-equivalent adjustment to reflect comparable interest on taxable securities and loans. The FTE adjustment totaled $2.33 million and $1.97 million, respectively, for the six months ended June 30, 2026 and 2025. The tax rate used to calculate the adjustment was 25%, reflecting the statutory federal income tax rate and the federal tax adjusted state income tax rate.
(2)Included in the average balance of loans outstanding are loans on which the accrual of interest has been discontinued and loans that are held for sale.
(3)Unrealized gains and losses on AFS securities, including those related to the transfer from AFS to HTM, have been reclassified to other assets. Pretax unrealized losses of $183 million in 2026 and $254 million in 2025 are included in other assets for purposes of this presentation.
(4)Net interest margin is taxable equivalent net-interest revenue divided by average interest-earning assets.
UNITED COMMUNITY BANKS, INC.
Non-GAAP Performance Measures Reconciliation
Selected Financial Information
(in thousands, except per share data)
Line itemThird Quarter
Noninterest income reconciliation
Noninterest income (GAAP)$38,380$43,746$40,462$43,219$34,708$⁠70,364
Gain on terminated cash flow hedge(5,184
Noninterest income - operating$38,380$38,562$40,462$43,219$34,708$⁠70,364
Provision for credit losses reconciliation
Provision for credit losses (GAAP)$(29,803)$10,853$13,662$7,907$11,818$⁠27,237)
Release of ACL on equipment finance loans38,477
Provision for credit losses - operating$8,674$10,853$13,662$7,907$11,818$⁠27,237
Noninterest expense reconciliation
Noninterest expense (GAAP)$159,915$157,302$152,048$150,868$147,919$⁠289,018
Payroll transition bonus(6,704
FDIC special assessment accrual reversal1,885
Merger-related and other charges(895)(873(606)(3,468)(4,833(6,130)))
Noninterest expense - operating$159,020$151,610$151,442$147,400$143,086$⁠282,888
Net income to operating income reconciliation
Net income (GAAP)$115,638$84,289$86,455$91,494$78,733$⁠150,146
Gain on terminated cash flow hedge(5,184
Release of ACL on equipment finance loans(38,477)
Payroll transition bonus6,704
FDIC special assessment accrual reversal(1,885
Merger-related and other charges8958736063,4684,8336,130
Income tax benefit of non-operating items8,347(113(133)(751)(1,047(1,328))
Net income - operating$86,403$84,684$86,928$94,211$82,519$⁠154,948
Net income to pre-tax pre-provision income reconciliation
Net income (GAAP)$115,638$84,289$86,455$91,494$78,733$⁠150,146
Income tax expense33,53024,06626,22326,57921,76941,515
Provision for credit losses(29,803)10,85313,6627,90711,81827,237)
Pre-tax pre-provision income$119,365$119,208$126,340$125,980$112,320$⁠218,898
Diluted income per common share reconciliation
Diluted income per common share (GAAP)$0.95$0.69$0.70$0.70$0.63$⁠1.21
Gain on terminated cash flow hedge(0.03
Release of ACL on equipment finance loans(0.25)
Payroll transition bonus0.04
FDIC special assessment accrual reversal(0.01
Merger-related and other charges0.010.010.010.020.030.04
Deemed dividend on preferred stock redemption0.03
Diluted income per common share - operating$0.71$0.70$0.71$0.75$0.66$⁠1.25
Book value per common share reconciliation
Book value per common share (GAAP)$31.27$30.54$30.17$29.44$28.89$⁠28.89
Effect of goodwill and other intangibles(7.96)(7.98(7.93)(7.85)(7.89(7.89)))
Tangible book value per common share$23.31$22.56$22.24$21.59$21.00$⁠21.00
Return on tangible common equity reconciliation
Return on common equity (GAAP)12.56%9.359.48%9.20%8.458.18%%%
Gain on terminated cash flow hedge(0.45
Release of ACL on equipment finance loans(3.25)
Payroll transition bonus0.58
FDIC special assessment accrual reversal(0.16
Merger-related and other charges0.080.070.050.290.420.27
Deemed dividend on preferred stock redemption0.34
Return on common equity - operating9.399.399.539.838.878.45
Effect of goodwill and other intangibles3.593.663.783.733.473.33
Return on tangible common equity - operating12.98%13.0513.31%13.56%12.3411.78%%%
UNITED COMMUNITY BANKS, INC.
Non-GAAP Performance Measures Reconciliation
Selected Financial Information
(in thousands, except per share data)
Line itemThird Quarter
Return on assets reconciliation
Return on assets (GAAP)1.63%1.221.21%1.29%1.111.06%%%
Gain on terminated cash flow hedge(0.06
Release of ACL on equipment finance loans(0.42)
Payroll transition bonus0.07
FDIC special assessment accrual reversal(0.02
Merger-related and other charges0.010.010.010.040.050.04
Return on assets - operating1.22%1.221.22%1.33%1.161.10%%%
Return on assets to return on assets- pre-tax pre-provision reconciliation
Return on assets (GAAP)1.63%1.221.21%1.29%1.111.06%%%
Income tax expense0.470.350.370.380.310.30
Provision for credit losses(0.42)0.160.190.110.170.20)
Gain on terminated cash flow hedge(0.08
Payroll transition bonus0.10
FDIC special assessment accrual reversal(0.03
Merger-related and other charges0.020.010.010.050.070.05
Return on assets - pre-tax pre-provision - operating1.70%1.731.78%1.83%1.661.61%%%
Efficiency ratio reconciliation
Efficiency ratio (GAAP)57.01%56.6654.40%54.30%56.6956.71%%%
Gain on terminated cash flow hedge1.03
Payroll transition bonus(2.41
FDIC special assessment accrual reversal0.68
Merger-related and other charges(0.32)(0.31(0.21)(1.25)(1.85(1.20)))
Efficiency ratio - operating56.69%55.6554.19%53.05%54.8455.51%%%
Tangible common equity to tangible assets reconciliation
Equity to total assets (GAAP)12.89%12.9712.99%12.78%12.8612.86%%%
Effect of goodwill and other intangibles(2.95)(3.05(3.07)(3.07)(3.10(3.10)))
Effect of preferred equity(0.31(0.31))
Tangible common equity to tangible assets9.94%9.929.92%9.71%9.459.45%%%

About United Community Banks, Inc.

United Community Banks, Inc. (NYSE: UCB) is the financial holding company for United Community, a top-100 U.S. financial institution committed to building stronger communities and improving the financial health and well-being of its customers. United Community offers a full range of banking, mortgage and wealth management services. As of June 30, 2026, United Community Banks, Inc. had $29.1 billion in assets and operated 200 offices across Alabama, Florida, Georgia, North Carolina, South Carolina and Tennessee. The company also manages a nationally recognized SBA lending franchise and an equipment finance subsidiary, extending its reach to businesses across the country. United Community is the most awarded bank in the Southeast for Retail Banking Customer Satisfaction by J.D. Power, earning more awards than any other bank in the region, including recognition in 12 of the last 17 years. The company has also been named one of the “Best Banks to Work For” by American Banker for nine consecutive years. In commercial banking, United Community earned multiple 2026 Greenwich Best Bank awards for Small Business Banking. Forbes has consistently named United Community among the World’s Best and America’s Best Banks. Learn more at ucbi.com.

Non-GAAP Financial Measures

This press release, including the accompanying financial statement tables, contains financial information determined by methods other than in accordance with generally accepted accounting principles, or GAAP. This financial information includes certain operating performance measures, which exclude merger-related and other charges that are not considered part of recurring operations, such as “noninterest income – operating”, “noninterest expense - operating”, “provision for credit losses – operating”, “operating net income,” “pre-tax, pre-provision income,” “operating net income per diluted common share,” “operating earnings per share,” “tangible book value per common share,” “operating return on common equity,” “operating return on tangible common equity,” “operating return on assets,” “return on assets - pre-tax, pre-provision - operating,” “return on assets - pre-tax, pre-provision,” “operating efficiency ratio,” and “tangible common equity to tangible assets.” These non-GAAP measures are included because United believes they may provide useful supplemental information for evaluating United’s underlying performance trends. These measures should be viewed in addition to, and not as an alternative to or substitute for, measures determined in accordance with GAAP, and are not necessarily comparable to non-GAAP measures that may be presented by other companies. To the extent applicable, reconciliations of these non-GAAP measures to the most directly comparable measures as reported in accordance with GAAP are included with the accompanying financial statement tables.

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