# Commercial Bancgroup, Inc.: Form 10-Q for the period ended Mar 31, 2026

- Company: [Commercial Bancgroup, Inc.](/companies/cbk.md) (CIK 1981546)
- Form: 10-Q
- Filed: 2026-05-13
- Accepted by EDGAR: May 13, 2026, 16:43 ET
- Period: 2026-03-31
- Accession: 0001213900-26-055885
- Inline XBRL: yes
- Main document: https://www.sec.gov/Archives/edgar/data/1981546/000121390026055885/ea0290365-10q_commercial.htm
- All documents and exhibits: https://www.sec.gov/Archives/edgar/data/1981546/000121390026055885/

## Figures reported in this filing

Standardized XBRL line items for the period ended 2026-03-31.

| Line item | Period | Value | XBRL concept |
| --- | --- | ---: | --- |
| Income tax | 3 months, 2026-01-01 to 2026-03-31 | $2.3m | us-gaap:IncomeTaxExpenseBenefit |
| Net income | 3 months, 2026-01-01 to 2026-03-31 | $9.5m | us-gaap:NetIncomeLoss |
| Diluted EPS | 3 months, 2026-01-01 to 2026-03-31 | $0.70 | us-gaap:EarningsPerShareDiluted |
| Basic EPS | 3 months, 2026-01-01 to 2026-03-31 | $0.70 | us-gaap:EarningsPerShareBasic |
| Diluted shares (weighted) | 3 months, 2026-01-01 to 2026-03-31 | 13,697,987 shares | us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding |
| Operating cash flow | 3 months, 2026-01-01 to 2026-03-31 | $13.4m | us-gaap:NetCashProvidedByUsedInOperatingActivities |
| Capital expenditure | 3 months, 2026-01-01 to 2026-03-31 | $237.4k | us-gaap:PaymentsToAcquirePropertyPlantAndEquipment |
| Dividends paid | 3 months, 2026-01-01 to 2026-03-31 | $1.4m | us-gaap:PaymentsOfDividends |
| Cash and equivalents | at 2026-03-31 | $168.4m | us-gaap:CashAndCashEquivalentsAtCarryingValue |
| Total assets | at 2026-03-31 | $2.33bn | us-gaap:Assets |
| Total liabilities | at 2026-03-31 | $2.04bn | us-gaap:Liabilities |
| Long-term debt | at 2026-03-31 | $73.2m | us-gaap:LongTermDebtNoncurrent |
| Short-term borrowings | at 2026-03-31 | $45.1m | us-gaap:ShortTermBorrowings |
| Shareholders' equity | at 2026-03-31 | $293.5m | us-gaap:StockholdersEquity |

## Controls and procedures

As filed, 1,521 characters.

#### Evaluation of Disclosure Controls and Procedures

The Company’s management, including the Chief Executive Officer and Chief Financial Officer, conducted an evaluation of the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of March 31, 2026. The Company’s disclosure controls and procedures are designed to ensure that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective as of March 31, 2026.

#### Changes in Internal Control over Financial Reporting

During the quarter ended March 31, 2026, there was no change in the Company’s internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rule 13a-15 or 15d-15 of the Exchange Act that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

## Risk factors

As filed, 711 characters.

In addition to the other information set forth in this Report, you should carefully consider the factors discussed under the section titled “Risk Factors” in the 2025 Annual Report. These factors could materially and adversely affect our business, financial condition, liquidity, results of operations and capital position, and could cause our actual results to differ materially from our historical results or the results contemplated by the forward-looking statements contained in this Report. Please be aware that these risks may change over time and other risks may prove to be important in the future.

There have been no material changes to the risk factors previously disclosed in the 2025 Annual Report.

Filed May 13, 2026.
Source: SEC EDGAR, the filing index for accession 0001213900-26-055885. Last ingested by Listed: Nov 3, 2026, 21:47 ET. No prices; not investment advice.