FMNB — what changed in the latest 10-Q
A section-by-section comparison of FMNB's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-08-06 vs the prior 10-Q · 2026-05-07
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +24 | −17 | ~51 | 120 |
| Market risk (Item 3) | Text added/removed | +24 | −17 | ~51 | 119 |
| Controls & procedures | Text added/removed | +24 | −17 | ~51 | 119 |
| Legal proceedings | Text added/removed | +24 | −17 | ~51 | 119 |
| Risk factors | Text added/removed | +24 | −17 | ~51 | 119 |
| Other information | Text added/removed | +24 | −17 | ~51 | 119 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-08-06
(Gain) loss on premises and equipment sales and disposals, net
Total modifications to borrowers experiencing financial difficulty
Total modifications to borrowers experiencing financial difficulty
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and six months ended June 30, 2026 and June 30, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three and six months ended…
Text removed vs the prior filing · source: 10-Q · 2026-05-07
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2026 and March 31, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three months ended March 3…
As of March 31, 2026, the Company had no commitments to lend any additional funds on restructured loans.
The following table presents the amortized cost basis of loans that had a payment default during the three months ended March 31, 2026 and March 31, 2025, and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. For purposes of this disclosure a de…
Aggregate amortization expense was $865,000 and $735,000 for the three month periods ended March 31, 2026 and 2025, respectively.
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-08-06
(Gain) loss on premises and equipment sales and disposals, net
Total modifications to borrowers experiencing financial difficulty
Total modifications to borrowers experiencing financial difficulty
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and six months ended June 30, 2026 and June 30, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three and six months ended…
Text removed vs the prior filing · source: 10-Q · 2026-05-07
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2026 and March 31, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three months ended March 3…
As of March 31, 2026, the Company had no commitments to lend any additional funds on restructured loans.
The following table presents the amortized cost basis of loans that had a payment default during the three months ended March 31, 2026 and March 31, 2025, and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. For purposes of this disclosure a de…
Aggregate amortization expense was $865,000 and $735,000 for the three month periods ended March 31, 2026 and 2025, respectively.
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-08-06
(Gain) loss on premises and equipment sales and disposals, net
Total modifications to borrowers experiencing financial difficulty
Total modifications to borrowers experiencing financial difficulty
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and six months ended June 30, 2026 and June 30, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three and six months ended…
Text removed vs the prior filing · source: 10-Q · 2026-05-07
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2026 and March 31, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three months ended March 3…
As of March 31, 2026, the Company had no commitments to lend any additional funds on restructured loans.
The following table presents the amortized cost basis of loans that had a payment default during the three months ended March 31, 2026 and March 31, 2025, and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. For purposes of this disclosure a de…
Aggregate amortization expense was $865,000 and $735,000 for the three month periods ended March 31, 2026 and 2025, respectively.
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-08-06
(Gain) loss on premises and equipment sales and disposals, net
Total modifications to borrowers experiencing financial difficulty
Total modifications to borrowers experiencing financial difficulty
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and six months ended June 30, 2026 and June 30, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three and six months ended…
Text removed vs the prior filing · source: 10-Q · 2026-05-07
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2026 and March 31, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three months ended March 3…
As of March 31, 2026, the Company had no commitments to lend any additional funds on restructured loans.
The following table presents the amortized cost basis of loans that had a payment default during the three months ended March 31, 2026 and March 31, 2025, and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. For purposes of this disclosure a de…
Aggregate amortization expense was $865,000 and $735,000 for the three month periods ended March 31, 2026 and 2025, respectively.
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-08-06
(Gain) loss on premises and equipment sales and disposals, net
Total modifications to borrowers experiencing financial difficulty
Total modifications to borrowers experiencing financial difficulty
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and six months ended June 30, 2026 and June 30, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three and six months ended…
Text removed vs the prior filing · source: 10-Q · 2026-05-07
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2026 and March 31, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three months ended March 3…
As of March 31, 2026, the Company had no commitments to lend any additional funds on restructured loans.
The following table presents the amortized cost basis of loans that had a payment default during the three months ended March 31, 2026 and March 31, 2025, and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. For purposes of this disclosure a de…
Aggregate amortization expense was $865,000 and $735,000 for the three month periods ended March 31, 2026 and 2025, respectively.
Other information
Text added vs the prior filing · source: 10-Q · 2026-08-06
(Gain) loss on premises and equipment sales and disposals, net
Total modifications to borrowers experiencing financial difficulty
Total modifications to borrowers experiencing financial difficulty
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three and six months ended June 30, 2026 and June 30, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three and six months ended…
Text removed vs the prior filing · source: 10-Q · 2026-05-07
The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty during the three months ended March 31, 2026 and March 31, 2025:
The Company closely monitors the performance of the loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of its modification efforts. The following table presents the performance of such loans that have been modified in the three months ended March 3…
As of March 31, 2026, the Company had no commitments to lend any additional funds on restructured loans.
The following table presents the amortized cost basis of loans that had a payment default during the three months ended March 31, 2026 and March 31, 2025, and were modified in the twelve months prior to that default to borrowers experiencing financial difficulty. For purposes of this disclosure a de…
Aggregate amortization expense was $865,000 and $735,000 for the three month periods ended March 31, 2026 and 2025, respectively.
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice