QNB CORP. 8-KCurrent Reports (8-K / ad hoc)

Financial Statements

Item 8.01 Other Events. On September 8, 2026, QNB Corp. (the "Company”) issued a press release announcing the execution of a strategic repositioning of a portion of its securities available-for-sale portfolio (the “Portfolio Repositioning”) which is attached as Exhibit 99.1 hereto and is incorporated herein by reference. In the Portfolio Repositioning, the Company sold securities available-for-sale with a total amortized cost of $254.4 million and a weighted average yield of 1.59%. Net proceeds are being used to purchase high-yielding, low risk available-for-sale securities and to fund loan growth, with a blended, expected weighted average yield of 5.45%. The Company estimates the Portfolio Repositioning will result in a net pre-tax loss on the sale of securities of $26.2 million, which will be included in the Company’s financial results for the third quarter of 2026. The Company expects the pre-tax loss on the Portfolio Repositioning will be recovered over in under four years. Caution regarding Forward-Looking Statements This Current Report on Form 8-K contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements provide current expectations or forecasts of future events and include, among others, statements with respect to the beliefs, plans, objectives, goals, guidelines, expectations, anticipations, and future financial condition, results of operations and performance of the Company, and may be identified by the use of words such as “may,” “could,” “should,” “would,” “believe,” “anticipate,” “estimate,” “expect,” “intend,” “plan”, “target,” “projects” or similar expressions. These forward-looking statements are not guarantees of future performance, nor should they be relied upon as representing management’s views as of any subsequent date. Forward-looking statements involve known and unknown risks and uncertainties, many of which are outside of the Company’s control, and actual results may differ materially from those presented, either expressed or implied, in this Form 8-K. The Company cautions readers not to place undue reliance on any forward-looking statements, which speak only as of the date made, and advises readers that various factors could affect the Company’s financial performance and cause results or circumstances for future periods to differ materially from those ant