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Nicolet Bankshares NIC Form 8-K filing Earnings

Filed
Jul 21, 2026, 4:16 PM EDT
Accession
0001174850-26-000157

Exhibit 99.1

FOR IMMEDIATE RELEASE

NICOLET BANKSHARES, INC. ANNOUNCES SECOND QUARTER 2026 EARNINGS

  • Net income of $57 million ($65 million core*) for second quarter 2026, compared to net income of $15 million ($52 million core*) for first quarter 2026
  • Diluted earnings per share of $2.62 ($2.99 core*) for second quarter 2026, compared to $0.81 ($2.75 core*) for first quarter 2026
  • Return on average assets of 1.47% for second quarter 2026, and core* return on average assets of 1.69%
  • Return on average tangible common equity of 19.07% for second quarter 2026, and core* return on average tangible common equity of 21.59%, with return on average equity of 10.09%
  • Repurchased 267,310 common shares for $40 million during second quarter 2026, and authorized $150 million in additional repurchases
  • Net interest margin increased to 4.14% for second quarter 2026, benefitting from a full quarter of loan purchase accounting accretion as well as lower core deposit funding costs
  • Core net income, diluted earnings per share, return on average assets, and return on average tangible common equity are non-GAAP financial measures

Green

Bay, Wisconsin, July 21, 2026 - Nicolet Bankshares, Inc. (NYSE: NIC) (“Nicolet”) announced net income of $57 million and earnings per diluted common share of $2.62 for second quarter 2026, compared to net income of $15 million and earnings per diluted common share of $0.81 for first quarter 2026, and net income of $36 million and earnings per diluted common share of $2.34 for second quarter 2025. Net income included certain non-core items, mostly merger-related expenses, that negatively impacted earnings per diluted common share $0.37 for second quarter 2026 and $1.94 for first quarter 2026, resulting in core diluted earnings per common share (non-GAAP) of $2.99 and $2.75, respectively.

“Our second quarter results reflect the strength of the Nicolet model and the disciplined execution of our team,” said Mike Daniels, Chairman, President, and CEO of Nicolet. “Core earnings remained strong, net interest margin expanded, credit quality continued to perform well, allowing us to repurchase stock throughout the quarter, and tangible book value increased. I’m particularly pleased with the progress we’ve made integrating MidWestOne. Throughout the process, our teams have remained focused on serving our clients while executing our integration plan. As we complete our conversion later this summer and begin fully realizing our planned cost savings, we’ll be in a stronger position to restore the high level of profitability and returns that have historically defined Nicolet.”

Daniels added, “From a balance sheet perspective, we continued to improve the composition of both our loan and deposit portfolios during the quarter. While period-end balances were relatively stable, we continue to see a shift toward higher-yielding in-market commercial loans, supported by growth in lower-cost core deposits. This combined with the momentum we’re seeing across our markets and the opportunities we’ve created in Iowa and Minnesota, those trends support continued margin expansion and position us well to deliver solid organic growth through the balance of 2026.”

Nicolet’s financial performance and certain balance sheet line items were impacted by the timing and size of the MidWestOne Financial Group, Inc. (“MidWestOne”) acquisition on February 13, 2026. Certain income statement results, average balances, and related ratios for 2026 include partial contributions from MidWestOne from the acquisition date. At acquisition, MidWestOne added total assets of $6.1 billion, loans of $4.4 billion, and deposits of $5.3 billion.

Balance Sheet Review

At June 30, 2026, period end assets were $15.4 billion, a decrease of $160 million from March 31, 2026, largely due to lower cash and cash equivalents. Total loans decreased $32 million from March 31, 2026, while investments grew $20 million. Total deposits of $12.5 billion at June 30, 2026, decreased $101 million from March 31, 2026, including a $100 million decrease in brokered deposits and a $1 million decrease in core deposits. Long-term borrowings decreased $87 million from the prior quarter due to the early redemption of junior subordinated debentures. Total capital was $2.3 billion at June 30, 2026, an increase of $15 million over March 31, 2026, with earnings offset by common stock repurchases and the quarterly common stock dividend.

Asset Quality

Nonperforming assets were $75 million and represented 0.49% of total assets at June 30, 2026, compared to $79 million (0.51% of total assets) at March 31, 2026. The allowance for credit losses-loans was $134 million and represented 1.23% of total loans at June 30, 2026, compared to $133 million (or 1.23% of total loans) at March 31, 2026. Asset quality trends remain solid and loan net charge-offs were negligible.

Income Statement Review - Quarter Net income was $57 million for second quarter 2026, compared to net income of $15 million for first quarter 2026.

Net interest income was $141 million for second quarter 2026, $32 million (29%) higher than first quarter 2026, the net of a $43 million increase in interest income and an $11 million increase in interest expense. Average interest-earning assets of $13.9 billion were up $2.6 billion from first quarter 2026, with higher average loans (up $2.1 billion) and higher average securities (up $567 million), mostly due to the inclusion of a full quarter of MidWestOne balances. Average interest-bearing liabilities of $10.4 billion were up $2.0 billion from first quarter 2026, also attributable to a full quarter of MidWestOne balances.

The net interest margin for second quarter 2026 was 4.14%, compared to 3.98% for first quarter 2026, with a portion of the increase attributable to loan purchase accounting accretion (which added 23 bps and 18 bps to second and first quarter net interest margin, respectively). The yield on interest-earning assets increased 13 bps (to 5.86%), including an 8 bps increase in loan yield (to 6.26%) as well as a higher investment yield from the discount accretion on the early call of a municipal bond and a full quarter of purchase accretion. On the funding side, the cost of interest-bearing liabilities for second quarter 2026 decreased 7 bps (to 2.29%), benefitting from a full quarter of the lower core deposit funding costs from MidWestOne.

Noninterest income was $36 million for second quarter 2026, up $11 million compared to first quarter 2026. Excluding net asset gains (losses), noninterest income was up $8 million, including a $1 million increase in wealth management fee income, a $1 million increase in service charges on deposit accounts, and a $2 million increase in card interchange income, all mostly due to the MidWestOne acquisition. Net asset gains were $2 million for second quarter 2026 (mostly due to favorable market valuations on an equity investment), compared to net asset losses of $1 million for first quarter 2026 (comprised primarily of a write-down on an equity investment).

Noninterest expense was $104 million for second quarter 2026, a $6 million decrease from first quarter 2026, mostly due to a $33 million decrease in merger-related expense offset by a full quarter of MidWestOne expenses. Personnel expense increased $12 million from first quarter 2026, reflecting the larger employee base post-acquisition. Non-personnel expense decreased $18 million from first quarter 2026, and included the decrease in merger-related expense, offset by higher overall expense for a full quarter of the larger operating base and a $5 million loss on the early redemption of junior subordinated debentures.

Sale of Denver Branches

On April 21, 2026, Nicolet National Bank entered into a definitive purchase and assumption agreement to sell its Denver, Colorado banking branches (acquired in the MidWestOne transaction) to Sunwest Bank. This transaction is an all-cash deal that has been approved by the respective boards of directors, has received regulatory approval, and is expected to close in third quarter 2026, subject to standard closing conditions. As of June 30, 2026, the Denver locations had total loans of approximately $402 million and deposits of approximately $388 million.

Declaration of Quarterly Cash Dividend to Shareholders On July 21, 2026, Nicolet’s Board of Directors declared a quarterly cash dividend of $0.36 per share to holders of its common stock. The dividend is payable on September 15, 2026, to shareholders of record as of September 1, 2026.

Next Quarterly Earnings Release

Nicolet expects to issue the third quarter 2026 earnings release on October 20, 2026.

About Nicolet Bankshares, Inc.

Nicolet Bankshares, Inc. is the bank holding company of Nicolet National Bank, a growing, full-service, community bank providing services ranging from commercial, agricultural and consumer banking to wealth management and retirement plan services. Founded in Green Bay in 2000, Nicolet National Bank operates branches primarily in Wisconsin, Iowa, Michigan, and Minnesota. More information can be found at www.nicoletbank.com.

Use of Non-GAAP Financial Measures

This communication contains non-GAAP financial measures, such as core net income, core diluted earnings per common share, core return on average assets, core return on average common equity, return on average tangible common equity, core return on average tangible common equity, tangible book value per common share, and tangible common equity to tangible assets. When non-GAAP financial measures are used, the comparable GAAP financial measures, as well as the reconciliation of the non-GAAP measures to the GAAP financial measures, are provided. See “Reconciliation of Non-GAAP Financial Measures (Unaudited)” below. The non-GAAP net income measure and related reconciliation provide information useful to investors in understanding the operating performance and trends of Nicolet and also aid investors in comparing Nicolet’s financial performance to the financial performance of peer banks. Management considers non-GAAP financial ratios to be critical metrics with which to analyze and evaluate financial condition and capital strengths. While non-GAAP financial measures are frequently used by stakeholders in the evaluation of a company, they have limitations as analytical tools and should not be considered in isolation or as a substitute for analyses of results as reported under GAAP.

| Assets | | | | | |

Cash and due from banks $153,492 $123,359 $107,956 $94,402 $129,607 Interest-earning deposits 311,756 492,092 552,276 379,555 293,031 Cash and cash equivalents 465,248 615,451 660,232 473,957 422,638 Securities available for sale, at fair value 2,006,963 1,986,946 859,834 861,534 849,253 Other investments 116,575 99,835 63,247 61,380 59,594 Loans held for sale 19,388 16,627 13,620 11,308 9,955 Other assets held for sale 411,348 400,443 — — — Loans 10,848,164 10,879,694 6,836,345 6,874,711 6,839,141 Allowance for credit losses - loans (133,584) (133,435) (68,806) (68,785) (68,408) Loans, net 10,714,580 10,746,259 6,767,539 6,805,926 6,770,733 Premises and equipment, net 189,197 187,876 120,462 121,711 123,723 Bank owned life insurance (“BOLI”) 296,095 293,790 192,498 190,979 189,342 Goodwill and other intangibles, net 961,687 967,843 382,400 383,693 385,107 Accrued interest receivable and other assets 233,538 259,420 125,275 118,942 120,464 Total assets $15,414,619 $15,574,490 $9,185,107 $9,029,430 $8,930,809 | Liabilities and Stockholders' Equity | | | | | | | Liabilities: | | | | | | Noninterest-bearing demand deposits $2,717,610 $2,537,729 $1,828,928 $1,826,453 $1,800,335 Interest-bearing deposits 9,805,726 10,086,635 5,901,843 5,785,012 5,741,338 Total deposits 12,523,336 12,624,364 7,730,771 7,611,465 7,541,673 Long-term borrowings 92,750 179,968 134,860 134,600 134,340 Other liabilities held for sale 388,060 385,882 — — — Accrued interest payable and other liabilities 138,999 127,399 61,814 68,405 64,698 Total liabilities 13,143,145 13,317,613 7,927,445 7,814,470 7,740,711 | Stockholders' Equity: | | | | | | Common stock 211 213 148 148 149 Additional paid-in capital 1,552,947 1,589,992 583,257 581,815 601,625 Retained earnings 755,311 706,099 697,799 662,252 625,243 Accumulated other comprehensive income (loss) (36,995) (39,427) (23,542) (29,255) (36,919) Total stockholders' equity 2,271,474 2,256,877 1,257,662 1,214,960 1,190,098 Total liabilities and stockholders' equity $15,414,619 $15,574,490 $9,185,107 $9,029,430 $8,930,809 Common shares outstanding 21,060,762 21,316,619 14,811,445 14,798,895 14,924,086

Nicolet Bankshares, Inc. · Consolidated Statements of Income (Unaudited)(In thousands, except per share data)Consolidated Statements of Income (Unaudited) · For the Three Months Ended6/30/2026Consolidated Statements of Income (Unaudited) · For the Three Months Ended3/31/2026For the Three Months Ended12/31/2025For the Three Months Ended9/30/2025For the Three Months Ended6/30/2025For the Six Months Ended6/30/2026For the Six Months Ended6/30/2025
Interest income:
Loans, including loan fees$174,705$139,784$106,579$107,930$105,976$314,489$206,642
Taxable investment securities19,30511,9556,2946,2016,02731,26011,587
Tax-exempt investment securities1,6921,3589729981,0173,0502,066
Other interest income5,2025,1156,3935,2044,61810,31710,084
Total interest income200,904158,212120,238120,333117,638359,116230,379
Interest expense:
Deposits57,32146,65637,62239,31240,472103,97779,937
Short-term borrowings1
Long-term borrowings2,1121,9971,7211,7572,0574,1094,127
Total interest expense59,43348,65339,34441,06942,529108,08684,064
Net interest income141,471109,55980,89479,26475,109251,030146,315
Provision for credit losses1,5006,0507509501,0507,5502,550
Net interest income after provision for credit losses139,971103,50980,14478,31474,059243,480143,765
Noninterest income:
Wealth management fee income11,73810,6558,1967,6296,81122,39313,786
Mortgage income, net3,6243,5393,6533,5682,9077,1634,833
Service charges on deposit accounts4,1393,1492,0162,0001,9627,2883,987
Card interchange income6,3324,2283,7723,7523,69910,5607,036
BOLI income2,3051,8821,8571,6541,4294,1872,849
Asset gains (losses), net2,364(867)4221,294(199)1,497(553)
Deferred compensation plan asset market valuations1,947(277)4659721,4371,6701,482
LSR income, net7787116446689501,4892,007
Other noninterest income3,0522,2742,0672,0821,6375,3263,429
Total noninterest income36,27925,29423,09223,61920,63361,57338,856
Noninterest expense:
Personnel expense50,61238,15930,23329,43729,11488,77155,635
Occupancy, equipment and office16,39812,3759,1699,0289,10428,77318,434
Business development and marketing3,1842,3372,0932,2231,5935,5213,693
Data processing7,7586,1854,6914,6714,68213,9439,207
Intangibles amortization6,1564,0961,2931,4141,48110,2523,033
FDIC assessments1,8011,2751,0331,0051,0293,0761,969
Merger-related expense7,40340,6861,95648,089
Other noninterest expense10,4524,6822,5712,3102,91615,1345,735
Total noninterest expense103,764109,79553,03950,08849,919213,55997,706
Income before income tax expense72,48619,00850,19751,84544,77391,49484,915
Income tax expense15,5853,8129,87310,1108,73819,39716,288
Net income$56,901$15,196$40,324$41,735$36,035$72,097$68,627
Earnings per common share:
Basic$2.68$0.83$2.72$2.81$2.40$3.65$4.53
Diluted$2.62$0.81$2.65$2.73$2.34$3.56$4.42
Common shares outstanding:
Basic weighted average21,20818,23214,80414,83615,02919,72815,142
Diluted weighted average21,72918,74915,22715,30315,43120,24615,538
Nicolet Bankshares, Inc. · Consolidated Financial Summary (Unaudited)(In thousands, except share & per share data)Consolidated Financial Summary (Unaudited) · For the Three Months Ended6/30/2026Consolidated Financial Summary (Unaudited) · For the Three Months Ended3/31/2026For the Three Months Ended12/31/2025For the Three Months Ended9/30/2025For the Three Months Ended6/30/2025For the Six Months Ended6/30/2026For the Six Months Ended6/30/2025
Selected Average Balances:
Loans$11,259,572$9,194,624$6,858,444$6,843,189$6,833,236$10,232,803$6,772,060
Investment securities2,046,7171,479,693902,147903,839900,4691,764,771893,280
Interest-earning assets13,857,42411,235,5068,381,0318,206,6518,140,17812,553,7088,109,756
Cash and cash equivalents553,075576,905634,751480,208423,272564,924460,363
Goodwill and other intangibles, net964,140642,403382,956384,296385,735804,160386,494
Total assets15,479,44412,429,3369,163,1238,984,3448,909,65313,962,8168,879,698
Deposits12,922,61310,386,0087,717,3217,583,9867,504,22411,661,3187,475,325
Interest-bearing liabilities10,400,0808,363,6195,989,1965,911,8505,972,1179,387,4755,962,651
Stockholders’ equity (common)2,262,9021,792,1811,234,6191,194,9741,183,3162,028,8421,181,104
Selected Ratios: (1)
Book value per common share$107.85$105.87$84.91$82.10$79.74$107.85$79.74
Tangible book value per common share (2)$62.19$60.47$59.09$56.17$53.94$62.19$53.94
Return on average assets1.47%0.50%1.75%1.84%1.62%1.04%1.56%
Return on average common equity10.093.4412.9613.8612.217.1711.72
Return on average tangible common equity (2)19.076.4919.2720.9818.7213.2018.04
Core return on average assets (non-GAAP) (2)1.691.681.801.801.631.681.57
Core return on average common equity (non-GAAP) (2)11.5311.6613.3513.5112.2711.5911.79
Core return on average tangible common equity (non-GAAP) (2)21.5919.3019.8420.4718.8020.5218.15
Average equity to average assets14.6214.4213.4713.3013.2814.5313.30
Stockholders’ equity to assets14.7414.4913.6913.4613.3314.7413.33
Tangible common equity to tangible assets (2)9.068.829.949.619.429.069.42
Net interest margin4.143.983.863.863.724.073.65
Efficiency ratio58.6280.3051.0049.1051.7968.0752.34
Effective tax rate21.5020.0519.6719.5019.5221.2019.18
Selected Asset Quality Information:
Nonaccrual loans$71,545$73,494$31,679$27,463$27,735$71,545$27,735
Other real estate owned3,4595,9856677678813,459881
Nonperforming assets$75,004$79,479$32,346$28,230$28,616$75,004$28,616
Net loan charge-offs (recoveries)$651$833$529$573$372$1,484$714
Allowance for credit losses-loans to loans1.23%1.23%1.01%1.00%1.00%1.23%1.00%
Net charge-offs to average loans (1)0.020.040.030.030.020.030.02
Nonperforming loans to total loans0.660.680.460.400.410.660.41
Nonperforming assets to total assets0.490.510.350.310.320.490.32
Stock Repurchase Information: (3)
Common stock repurchased ($)$40,242$22,401$20,525$29,989$62,643$56,036
Common stock repurchased (shares)267,310149,499155,393257,402416,809490,609

(1) Income statement-related ratios for partial-year periods are annualized.

(2) See Reconciliation of Non-GAAP Financial Measures below for a reconciliation of these financial measures.

(3) Reflects common stock repurchased under board of director authorizations for the common stock repurchase program.

Nicolet Bankshares, Inc. · Consolidated Loan & Deposit Metrics (Unaudited)(In thousands)Consolidated Loan & Deposit Metrics (Unaudited)6/30/2026Consolidated Loan & Deposit Metrics (Unaudited)3/31/202612/31/20259/30/20256/30/2025
Period End Loan Composition
Commercial & industrial$2,350,769$2,330,665$1,367,522$1,415,841$1,412,621
Owner-occupied commercial real estate (“CRE”)1,543,7721,558,995939,587947,390963,278
Agricultural1,765,8641,759,9601,415,4251,378,0701,346,924
Commercial5,660,4055,649,6203,722,5343,741,3013,722,823
CRE investment2,329,6962,378,9461,188,3511,213,3011,231,423
Construction & land development571,280575,030326,638324,209298,122
Commercial real estate2,900,9762,953,9761,514,9891,537,5101,529,545
Commercial-based loans8,561,3818,603,5965,237,5235,278,8115,252,368
Residential construction139,823144,73795,26892,32588,152
Residential first mortgage1,584,3621,580,0881,193,6831,199,5121,205,841
Residential junior mortgage474,964464,395268,188260,167249,406
Residential real estate2,199,1492,189,2201,557,1391,552,0041,543,399
Retail & other87,63486,87841,68343,89643,374
Retail-based loans2,286,7832,276,0981,598,8221,595,9001,586,773
Total loans$10,848,164$10,879,694$6,836,345$6,874,711$6,839,141
Period End Deposit Composition
Noninterest-bearing demand$2,717,610$2,537,729$1,828,928$1,826,453$1,800,335
Interest-bearing demand2,221,3852,516,9241,263,2761,104,5521,266,507
Money market3,007,9572,955,8462,056,5502,044,0551,900,639
Savings1,760,2941,763,204834,520825,683805,300
Time2,816,0902,850,6611,747,4971,810,7221,768,892
Total deposits$12,523,336$12,624,364$7,730,771$7,611,465$7,541,673
Brokered transaction accounts *$100,000$175,000$25,000$25,000$155,000
Brokered time deposits *385,080409,922382,116422,516429,303
Total brokered deposits *$485,080$584,922$407,116$447,516$584,303
Customer transaction accounts *$9,607,246$9,598,703$5,958,274$5,775,743$5,617,781
Customer time deposits *2,431,0102,440,7391,365,3811,388,2061,339,589
Total customer deposits (core) *$12,038,256$12,039,442$7,323,655$7,163,949$6,957,370
  • During first quarter 2026, Nicolet reclassified fully reciprocated deposit balances with ICS from brokered deposits to core deposits to be more consistent with the presentation typically used by peer banks. The ICS reciprocal deposits are part of the IntraFi Network Deposits program, which is used by financial institutions to distribute deposits that exceed FDIC insurance coverage limits to numerous institutions in order to provide insurance coverage for all participating deposits. Prior periods have been restated to reflect this change. There was no change to total deposits or the deposit categories.
Nicolet Bankshares, Inc. · Net Interest Income and Net Interest Margin Analysis (Unaudited)(In thousands)Nicolet Bankshares, Inc. · Net Interest Income and Net Interest Margin Analysis (Unaudited) · For the Three Months Ended · June 30, 2026 · AverageBalanceNicolet Bankshares, Inc. · Net Interest Income and Net Interest Margin Analysis (Unaudited) · For the Three Months Ended · June 30, 2026InterestNicolet Bankshares, Inc. · Net Interest Income and Net Interest Margin Analysis (Unaudited) · For the Three Months Ended · June 30, 2026 · AverageRateNicolet Bankshares, Inc. · Net Interest Income and Net Interest Margin Analysis (Unaudited) · For the Three Months Ended · March 31, 2026 · AverageBalanceFor the Three Months Ended · March 31, 2026InterestFor the Three Months Ended · March 31, 2026 · AverageRateFor the Three Months Ended · June 30, 2025 · AverageBalanceFor the Three Months Ended · June 30, 2025InterestFor the Three Months Ended · June 30, 2025 · AverageRate
ASSETS
Total loans (1) (2)$11,259,572$175,9036.26%$9,194,624$140,4126.18%$6,833,236$106,1036.23%
Investment securities (2)2,046,71721,4134.19%1,479,69313,7033.71%900,4697,3713.27%
Other interest-earning assets551,1355,2023.78%561,1895,1153.69%406,4734,6184.56%
Total interest-earning assets13,857,424$202,5185.86%11,235,506$159,2305.73%8,140,178$118,0925.82%
Other assets, net1,622,0201,193,830769,475
Total assets$15,479,444$12,429,336$8,909,653
LIABILITIES AND STOCKHOLDERS' EQUITY
Interest-bearing core deposits *$9,705,296$51,9052.15%$7,702,195$41,7622.20%$5,167,371$33,2682.58%
Brokered deposits *535,4435,4164.06%502,2414,8943.95%649,1327,2044.45%
Total interest-bearing deposits10,240,73957,3212.25%8,204,43646,6562.31%5,816,50340,4722.79%
Wholesale funding159,3412,1125.32%159,1831,9975.09%155,6142,0575.30%
Total interest-bearing liabilities10,400,080$59,4332.29%8,363,619$48,6532.36%5,972,117$42,5292.86%
Noninterest-bearing demand deposits2,681,8742,181,5721,687,721
Other liabilities134,58891,96466,499
Stockholders' equity2,262,9021,792,1811,183,316
Total liabilities and stockholders' equity$15,479,444$12,429,336$8,909,653
Net interest income and rate spread$143,0853.57%$110,5773.37%$75,5632.96%
Net interest margin4.14%3.98%3.72%
Loan purchase accounting accretion (3)$7,9890.23%$4,8960.18%$1,4750.07%
Loan nonaccrual interest (3)$97$7800.03%$(26)
For the Six Months Ended
June 30, 2026June 30, 2025
AverageAverageAverageAverage
(In thousands)BalanceInterestRateBalanceInterestRate
ASSETS
Total loans (1) (2)$10,232,803$316,3156.23%$6,772,060$206,9076.15%
Investment securities (2)1,764,77135,1163.98%893,28014,3223.21%
Other interest-earning assets556,13410,3173.74%444,41610,0844.57%
Total interest-earning assets12,553,708$361,7485.80%8,109,756$231,3135.74%
Other assets, net1,409,108769,942
Total assets$13,962,816$8,879,698
LIABILITIES AND STOCKHOLDERS' EQUITY
Interest-bearing core deposits *$8,709,279$93,6672.17%$5,173,698$65,8432.57%
Brokered deposits *518,93310,3104.01%630,61714,0944.51%
Total interest-bearing deposits9,228,212103,9772.27%5,804,31579,9372.78%
Wholesale funding159,2634,1095.20%158,3364,1275.26%
Total interest-bearing liabilities9,387,475$108,0862.32%5,962,651$84,0642.84%
Noninterest-bearing demand deposits2,433,1061,671,010
Other liabilities113,39364,933
Stockholders' equity2,028,8421,181,104
Total liabilities and stockholders' equity$13,962,816$8,879,698
Net interest income and rate spread$253,6623.48%$147,2492.90%
Net interest margin4.07%3.65%
Loan purchase accounting accretion (3)$12,8850.21%$2,9500.07%
Loan nonaccrual interest (3)$8770.01%$(330)(0.01)%
  • During first quarter 2026, Nicolet reclassified fully reciprocated deposit balances with ICS from brokered deposits to core deposits to be more consistent with the presentation typically used by peer banks. The ICS reciprocal deposits are part of the IntraFi Network Deposits program, which is used by financial institutions to distribute deposits that exceed FDIC insurance coverage limits to numerous institutions in order to provide insurance coverage for all participating deposits. Prior periods have been restated to reflect this change. There was no change to total deposits or the deposit categories.

(1) Nonaccrual loans and loans held for sale are included in the daily average loan balances outstanding.

(2) The yield on tax-exempt loans and tax-exempt investment securities is computed on a tax-equivalent basis using a federal tax rate of 21%, and adjusted for the disallowance of interest expense.

(3) Loan purchase accounting accretion and Loan nonaccrual interest included in Total loans interest above, and the related impact to net interest margin.

Nicolet Bankshares, Inc. · Reconciliation of Non-GAAP Financial Measures (Unaudited)(In thousands, except per share data)Reconciliation of Non-GAAP Financial Measures (Unaudited) · For the Three Months Ended6/30/2026Reconciliation of Non-GAAP Financial Measures (Unaudited) · For the Three Months Ended3/31/2026For the Three Months Ended12/31/2025For the Three Months Ended9/30/2025For the Three Months Ended6/30/2025For the Six Months Ended6/30/2026For the Six Months Ended6/30/2025
Core net income reconciliation: (1)
Net income (GAAP)$56,901$15,196$40,324$41,735$36,035$72,097$68,627
Adjustments:
Provision expense (2)4,7004,700
Assets (gains) losses, net(2,364)867(422)(1,294)199(1,497)553
Merger-related expense7,40340,6861,95648,089
Loss on early extinguishment of debt5,3775,377
Adjustments subtotal10,41646,2531,534(1,294)19956,669553
Tax on Adjustments (3)2,2399,944299(252)3912,184108
Core net income (non-GAAP)$65,078$51,505$41,559$40,693$36,195$116,582$69,072
Intangibles amortization, net of tax$4,832$3,215$1,041$1,138$1,192$8,048$2,442
Core net income (non-GAAP) for tangible common equity ratio$69,910$54,720$42,600$41,832$37,387$124,630$71,514
Diluted earnings per common share:
Diluted earnings per common share (GAAP)$2.62$0.81$2.65$2.73$2.34$3.56$4.42
Core diluted earnings per common share (non-GAAP)$2.99$2.75$2.73$2.66$2.35$5.76$4.45
Selected Ratios: (4)
Return on average assets (GAAP)1.47%0.50%1.75%1.84%1.62%1.04%1.56%
Return on average common equity (GAAP)10.09%3.44%12.96%13.86%12.21%7.17%11.72%
Return on average tangible common equity (non-GAAP) (5)19.07%6.49%19.27%20.98%18.72%13.20%18.04%
Core return on average assets (non-GAAP)1.69%1.68%1.80%1.80%1.63%1.68%1.57%
Core return on average common equity (non-GAAP)11.53%11.66%13.35%13.51%12.27%11.59%11.79%
Core return on average tangible common equity (non-GAAP) (5)21.59%19.30%19.84%20.47%18.80%20.52%18.15%
Tangible assets: (5)
Total assets$15,414,619$15,574,490$9,185,107$9,029,430$8,930,809
Goodwill and other intangibles, net961,687967,843382,400383,693385,107
Tangible assets$14,452,932$14,606,647$8,802,707$8,645,737$8,545,702
Tangible common equity: (5)
Stockholders’ equity (common)$2,271,474$2,256,877$1,257,662$1,214,960$1,190,098
Goodwill and other intangibles, net961,687967,843382,400383,693385,107
Tangible common equity$1,309,787$1,289,034$875,262$831,267$804,991
Tangible average common equity: (5)
Average stockholders’ equity (common)$2,262,902$1,792,181$1,234,619$1,194,974$1,183,316$2,028,842$1,181,104
Average goodwill and other intangibles, net964,140642,403382,956384,296385,735804,160386,494
Average tangible common equity$1,298,762$1,149,778$851,663$810,678$797,581$1,224,682$794,610

Note: Numbers may not sum due to rounding.

(1) The core net income measure and related reconciliation provide information useful to investors in understanding the operating performance and trends of Nicolet and also to aid investors in the comparison of Nicolet’s financial performance to the financial performance of peer banks.

(2) Includes the provision expense for the ACL on unfunded commitments related to the MidWestOne merger.

(3) Assumes an effective tax rate of 21.5% for 2026 and 19.5% for 2025.

(4) The ratios of core return on average assets and core return on average common equity use core net income as the numerator in place of net income (GAAP). These financial metrics have been included as they provide information useful to investors in understanding the operating performance and trends of Nicolet.

(5) The ratios of tangible book value per common share, return on average tangible common equity, core return on average tangible common equity, and tangible common equity to tangible assets exclude goodwill and other intangibles, net. In addition, the ratios of return on average tangible common equity and core return on average tangible common equity remove the intangibles amortization, net of tax, from the numerator. These financial ratios have been included as they are considered to be critical metrics with which to analyze and evaluate financial condition and capital strength.