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 · 2026-05-07 vs the prior 10-Q · 2025-11-06
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +51 | −51 | ~31 | 106 |
| Market risk (Item 3) | Text added/removed | +51 | −51 | ~31 | 105 |
| Controls & procedures | Text added/removed | +51 | −51 | ~31 | 105 |
| Legal proceedings | Text added/removed | +51 | −51 | ~31 | 105 |
| Risk factors | Text added/removed | +51 | −51 | ~31 | 105 |
| Other information | Text added/removed | +51 | −51 | ~31 | 105 |
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 · 2026-05-07
Unrealized holding (losses) gains, net of reclassification and tax
See Note 2 regarding non-cash transactions included in the acquisition.
In November 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326). ASU 2025-08 expands the use of the gross up method to certain acquired loans beyond purchased financial assets with credit deterioration. The ASU applies the gross-up method to acquired non-PCD assets tha…
On March 2, 2026, the Company completed its previously announced merger with Middlefield Banc Corp., an Ohio corporation (“Middlefield”), pursuant to the Agreement and Plan of Merger dated as of October 22, 2025, between the Company and Middlefield (the “Merger Agreement”). Pursuant to the terms of …
Pursuant to the terms of the Merger Agreement, at the Effective Time of the Merger, each common share, without par value, of Middlefield (“Middlefield Common Shares”) issued and outstanding immediately prior to the Effective Time was converted into the right to receive 2.6 common shares, without par…
Text removed vs the prior filing · source: 10-Q · 2025-11-06
(Gain) loss on premises and equipment sales and disposals, net
There are 50,000,000 shares authorized and available for issuance as of September 30, 2025. Outstanding shares at September 30, 2025 were 37,646,549.
On March 29, 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. ASU 2024-02 removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification (Codification or GAAP). The Concepts Statem…
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The amendments in this update related to the rate reconciliation and income taxes paid disclosures to improve the transparency of income tax disclosures by requiring consistent categories …
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provi…
Market risk (Item 3)
Text added vs the prior filing · source: 10-Q · 2026-05-07
Unrealized holding (losses) gains, net of reclassification and tax
See Note 2 regarding non-cash transactions included in the acquisition.
In November 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326). ASU 2025-08 expands the use of the gross up method to certain acquired loans beyond purchased financial assets with credit deterioration. The ASU applies the gross-up method to acquired non-PCD assets tha…
On March 2, 2026, the Company completed its previously announced merger with Middlefield Banc Corp., an Ohio corporation (“Middlefield”), pursuant to the Agreement and Plan of Merger dated as of October 22, 2025, between the Company and Middlefield (the “Merger Agreement”). Pursuant to the terms of …
Pursuant to the terms of the Merger Agreement, at the Effective Time of the Merger, each common share, without par value, of Middlefield (“Middlefield Common Shares”) issued and outstanding immediately prior to the Effective Time was converted into the right to receive 2.6 common shares, without par…
Text removed vs the prior filing · source: 10-Q · 2025-11-06
(Gain) loss on premises and equipment sales and disposals, net
There are 50,000,000 shares authorized and available for issuance as of September 30, 2025. Outstanding shares at September 30, 2025 were 37,646,549.
On March 29, 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. ASU 2024-02 removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification (Codification or GAAP). The Concepts Statem…
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The amendments in this update related to the rate reconciliation and income taxes paid disclosures to improve the transparency of income tax disclosures by requiring consistent categories …
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provi…
Controls & procedures
Text added vs the prior filing · source: 10-Q · 2026-05-07
Unrealized holding (losses) gains, net of reclassification and tax
See Note 2 regarding non-cash transactions included in the acquisition.
In November 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326). ASU 2025-08 expands the use of the gross up method to certain acquired loans beyond purchased financial assets with credit deterioration. The ASU applies the gross-up method to acquired non-PCD assets tha…
On March 2, 2026, the Company completed its previously announced merger with Middlefield Banc Corp., an Ohio corporation (“Middlefield”), pursuant to the Agreement and Plan of Merger dated as of October 22, 2025, between the Company and Middlefield (the “Merger Agreement”). Pursuant to the terms of …
Pursuant to the terms of the Merger Agreement, at the Effective Time of the Merger, each common share, without par value, of Middlefield (“Middlefield Common Shares”) issued and outstanding immediately prior to the Effective Time was converted into the right to receive 2.6 common shares, without par…
Text removed vs the prior filing · source: 10-Q · 2025-11-06
(Gain) loss on premises and equipment sales and disposals, net
There are 50,000,000 shares authorized and available for issuance as of September 30, 2025. Outstanding shares at September 30, 2025 were 37,646,549.
On March 29, 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. ASU 2024-02 removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification (Codification or GAAP). The Concepts Statem…
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The amendments in this update related to the rate reconciliation and income taxes paid disclosures to improve the transparency of income tax disclosures by requiring consistent categories …
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provi…
Legal proceedings
Text added vs the prior filing · source: 10-Q · 2026-05-07
Unrealized holding (losses) gains, net of reclassification and tax
See Note 2 regarding non-cash transactions included in the acquisition.
In November 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326). ASU 2025-08 expands the use of the gross up method to certain acquired loans beyond purchased financial assets with credit deterioration. The ASU applies the gross-up method to acquired non-PCD assets tha…
On March 2, 2026, the Company completed its previously announced merger with Middlefield Banc Corp., an Ohio corporation (“Middlefield”), pursuant to the Agreement and Plan of Merger dated as of October 22, 2025, between the Company and Middlefield (the “Merger Agreement”). Pursuant to the terms of …
Pursuant to the terms of the Merger Agreement, at the Effective Time of the Merger, each common share, without par value, of Middlefield (“Middlefield Common Shares”) issued and outstanding immediately prior to the Effective Time was converted into the right to receive 2.6 common shares, without par…
Text removed vs the prior filing · source: 10-Q · 2025-11-06
(Gain) loss on premises and equipment sales and disposals, net
There are 50,000,000 shares authorized and available for issuance as of September 30, 2025. Outstanding shares at September 30, 2025 were 37,646,549.
On March 29, 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. ASU 2024-02 removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification (Codification or GAAP). The Concepts Statem…
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The amendments in this update related to the rate reconciliation and income taxes paid disclosures to improve the transparency of income tax disclosures by requiring consistent categories …
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provi…
Risk factors
Text added vs the prior filing · source: 10-Q · 2026-05-07
Unrealized holding (losses) gains, net of reclassification and tax
See Note 2 regarding non-cash transactions included in the acquisition.
In November 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326). ASU 2025-08 expands the use of the gross up method to certain acquired loans beyond purchased financial assets with credit deterioration. The ASU applies the gross-up method to acquired non-PCD assets tha…
On March 2, 2026, the Company completed its previously announced merger with Middlefield Banc Corp., an Ohio corporation (“Middlefield”), pursuant to the Agreement and Plan of Merger dated as of October 22, 2025, between the Company and Middlefield (the “Merger Agreement”). Pursuant to the terms of …
Pursuant to the terms of the Merger Agreement, at the Effective Time of the Merger, each common share, without par value, of Middlefield (“Middlefield Common Shares”) issued and outstanding immediately prior to the Effective Time was converted into the right to receive 2.6 common shares, without par…
Text removed vs the prior filing · source: 10-Q · 2025-11-06
(Gain) loss on premises and equipment sales and disposals, net
There are 50,000,000 shares authorized and available for issuance as of September 30, 2025. Outstanding shares at September 30, 2025 were 37,646,549.
On March 29, 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. ASU 2024-02 removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification (Codification or GAAP). The Concepts Statem…
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The amendments in this update related to the rate reconciliation and income taxes paid disclosures to improve the transparency of income tax disclosures by requiring consistent categories …
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provi…
Other information
Text added vs the prior filing · source: 10-Q · 2026-05-07
Unrealized holding (losses) gains, net of reclassification and tax
See Note 2 regarding non-cash transactions included in the acquisition.
In November 2025, the FASB issued ASU 2025-08, Financial Instruments—Credit Losses (Topic 326). ASU 2025-08 expands the use of the gross up method to certain acquired loans beyond purchased financial assets with credit deterioration. The ASU applies the gross-up method to acquired non-PCD assets tha…
On March 2, 2026, the Company completed its previously announced merger with Middlefield Banc Corp., an Ohio corporation (“Middlefield”), pursuant to the Agreement and Plan of Merger dated as of October 22, 2025, between the Company and Middlefield (the “Merger Agreement”). Pursuant to the terms of …
Pursuant to the terms of the Merger Agreement, at the Effective Time of the Merger, each common share, without par value, of Middlefield (“Middlefield Common Shares”) issued and outstanding immediately prior to the Effective Time was converted into the right to receive 2.6 common shares, without par…
Text removed vs the prior filing · source: 10-Q · 2025-11-06
(Gain) loss on premises and equipment sales and disposals, net
There are 50,000,000 shares authorized and available for issuance as of September 30, 2025. Outstanding shares at September 30, 2025 were 37,646,549.
On March 29, 2024, the FASB issued ASU 2024-02, Codification Improvements—Amendments to Remove References to the Concepts Statements. ASU 2024-02 removes various references to the FASB’s Concepts Statements from the FASB’s Accounting Standards Codification (Codification or GAAP). The Concepts Statem…
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) Improvements to Income Tax Disclosures. The amendments in this update related to the rate reconciliation and income taxes paid disclosures to improve the transparency of income tax disclosures by requiring consistent categories …
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280) Improvements to Reportable Segment Disclosures. The amendments in this update improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The main new provi…
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