Consumers Bancorp Maintains Strong Capital, Expands Investment Arm

Ticker: CBKM · Form: 10-K · Filed: Sep 5, 2025 · CIK: 1006830

Sentiment: bullish

Topics: Regional Banking, Community Bank, Ohio, Financial Services, Bank Holding Company, Regulatory Compliance, CECL

TL;DR

**CBKM is a solid regional bank, well-capitalized and strategically expanding its investment portfolio, making it a stable long-term hold.**

AI Summary

CONSUMERS BANCORP INC /OH/ (CBKM) reported a market value of voting and non-voting stock held by non-affiliates at approximately $54,022,928 as of December 31, 2024. The company, a bank holding company incorporated in Ohio in 1994, primarily holds the common stock of Consumers National Bank. Consumers National Bank operates 22 full-service branch locations and one loan production office across Carroll, Columbiana, Jefferson, Mahoning, Stark, and Summit counties in Ohio, and contiguous areas in western Pennsylvania and northern West Virginia. The Bank adopted the Current Expected Credit Loss (CECL) model on July 1, 2023, and elected to phase in the day-one effect for regulatory capital purposes. As of June 30, 2025, the Bank exceeded minimum regulatory capital requirements to be considered well-capitalized, maintaining strong financial health. A key strategic move was the formation of CNB Investment Co. in November 2024, a wholly-owned subsidiary of the Bank, specifically for investing in municipal securities.

Why It Matters

CBKM's strong 'well-capitalized' status as of June 30, 2025, signals stability to investors and regulators, potentially leading to more favorable lending conditions and growth opportunities. The formation of CNB Investment Co. in November 2024 for municipal securities investments indicates a strategic effort to diversify revenue streams and optimize asset allocation, which could enhance shareholder value. For customers, the Bank's 22 full-service branches and local decision-making in Ohio, Pennsylvania, and West Virginia underscore its community-oriented approach, fostering trust and loyalty in a competitive banking landscape. This regional focus and robust capital position allow CBKM to compete effectively against larger financial institutions by emphasizing personalized service.

Risk Assessment

Risk Level: low — The Bank's 'well-capitalized' status as of June 30, 2025, exceeding minimum regulatory capital requirements, indicates a strong financial buffer against potential losses. The company is a 'Smaller reporting company' and has elected to phase in the day-one effect of adopting the CECL model for regulatory capital purposes, mitigating immediate adverse impacts on capital ratios.

Analyst Insight

Investors should consider CBKM a stable regional banking play given its strong capital position and strategic expansion into municipal securities via CNB Investment Co. Monitor future filings for details on the performance of this new investment subsidiary and any further geographic expansion.

Key Numbers

Key Players & Entities

FAQ

What is Consumers Bancorp Inc.'s primary business?

Consumers Bancorp, Inc. (CBKM) is a bank holding company that primarily holds the common stock of Consumers National Bank. Consumers National Bank is a community-oriented financial institution offering commercial and consumer loan and deposit products, mortgage, financial planning, and investment services.

How many branches does Consumers National Bank operate?

As of June 30, 2025, Consumers National Bank operates 22 full-service branch locations and one loan production office, primarily serving Carroll, Columbiana, Jefferson, Mahoning, Stark, and Summit counties in Ohio, and contiguous areas.

What was the market value of Consumers Bancorp Inc.'s non-affiliate stock?

Based on the closing sales price on December 31, 2024, the aggregate market value of the voting and non-voting stock held by non-affiliates of Consumers Bancorp, Inc. was approximately $54,022,928.

When did Consumers National Bank adopt the CECL model?

Consumers National Bank adopted the Current Expected Credit Loss (CECL) model on July 1, 2023, and elected to phase in the day-one effect for regulatory capital purposes as a smaller reporting company.

Is Consumers National Bank considered well-capitalized?

Yes, as of June 30, 2025, Consumers National Bank exceeded minimum regulatory capital requirements to be considered well-capitalized, demonstrating strong financial health.

What is CNB Investment Co. and when was it formed?

CNB Investment Co. is a wholly-owned subsidiary of Consumers National Bank, formed in November 2024, with the primary purpose of investing in municipal securities.

Which regulatory bodies oversee Consumers Bancorp Inc. and Consumers National Bank?

Consumers Bancorp, Inc. and Consumers National Bank are subject to regulation by the SEC, the Board of Governors of the Federal Reserve System, the Office of the Comptroller of the Currency (OCC), and the Federal Deposit Insurance Corporation (FDIC).

What is the significance of the Bank Holding Company Act for Consumers Bancorp Inc.?

As a bank holding company, Consumers Bancorp, Inc. is regulated under the Bank Holding Company Act, which limits its activities primarily to banking and requires Federal Reserve Board approval for significant acquisitions or mergers.

What is Consumers National Bank's most recent CRA rating?

Consumers National Bank's most recent Community Reinvestment Act (CRA) rating is satisfactory, indicating its efforts to meet the credit needs of its market areas, including low- and moderate-income areas.

What are the minimum Basel III capital requirements for Consumers National Bank?

Under Basel III, Consumers National Bank is required to maintain a minimum common equity Tier 1 capital ratio of 4.5%, a Tier 1 capital ratio of 6%, a total capital ratio of 8%, and a Tier 1 leverage ratio of 4%, plus a 2.5% capital conservation buffer.

Risk Factors

Industry Context

Consumers Bancorp, Inc. operates within the community banking sector, characterized by a focus on local markets and personalized service. The industry is highly regulated, with institutions like Consumers National Bank offering a range of deposit, lending, and investment services. Key trends include the adoption of new accounting standards like CECL, the strategic use of subsidiaries for investment diversification, and ongoing competition from larger financial institutions and fintech companies.

Regulatory Implications

As a registered bank holding company and a national bank, Consumers Bancorp, Inc. and its subsidiary Consumers National Bank are subject to stringent oversight from the SEC, Federal Reserve Board, and OCC. Compliance with capital requirements, consumer protection laws, and evolving accounting standards like CECL are critical. Any changes in regulatory policy could significantly impact operations and profitability.

What Investors Should Do

  1. Monitor CECL impact and loan loss provisions.
  2. Assess the performance of CNB Investment Co.
  3. Evaluate competitive positioning in core markets.
  4. Review regulatory capital ratios.

Key Dates

Glossary

Bank Holding Company Act of 1956 (BHCA)
A U.S. federal law that regulates companies that control banks. (Consumers Bancorp, Inc. is registered as a bank holding company under this act, subjecting it to specific regulatory oversight.)
Current Expected Credit Loss (CECL) model
An accounting standard that requires financial institutions to estimate and reserve for expected credit losses on loans and other financial instruments over their lifetime, rather than waiting for a loss to be incurred. (The Bank adopted this model on July 1, 2023, which affects its provisioning for loan losses and financial reporting.)
Municipal Securities
Debt securities issued by states, cities, and other governmental entities to fund public projects. (CNB Investment Co., a subsidiary of the Bank, was formed specifically for investing in these types of securities.)
Net Interest Margin
The difference between the interest income generated by a bank and the interest paid out to its lenders (e.g., depositors), expressed as a percentage of its interest-earning assets. (A key profitability metric for banks, sensitive to interest rate fluctuations.)

Year-Over-Year Comparison

Information comparing key metrics to the previous year, such as revenue growth, margin changes, and new risks, is not available in the provided text excerpt. The filing details the formation of CNB Investment Co. in November 2024 and the CECL adoption on July 1, 2023, indicating recent strategic and accounting changes. The market value of non-affiliate stock was reported as approximately $54.0 million as of December 31, 2024.

Filing Stats: 4,428 words · 18 min read · ~15 pages · Grade level 17.4 · Accepted 2025-09-05 10:07:05

Key Financial Figures

Filing Documents

—Risk Factors

Item 1A—Risk Factors 8

—Unresolved Staff Comments

Item 1B—Unresolved Staff Comments 8

—Cybersecurity

Item 1C—Cybersecurity 8

—Properties

Item 2—Properties 10

—Legal Proceedings

Item 3—Legal Proceedings 10

—Mine Safety Disclosures

Item 4—Mine Safety Disclosures 10 PART II.

—Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities

Item 5—Market for Registrant's Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 11

—Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 7—Management's Discussion and Analysis of Financial Condition and Results of Operations 12

—Quantitative and Qualitative Disclosures About Market Risk

Item 7A—Quantitative and Qualitative Disclosures About Market Risk 24

—Financial Statements and Supplementary Data

Item 8—Financial Statements and Supplementary Data 25

—Changes in and Disagreements With Accountants on Accounting and Financial Disclosure

Item 9—Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 62

—Controls and Procedures

Item 9A—Controls and Procedures 62

—Other Information

Item 9B—Other Information 62

—Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

Item 9C—Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 62 PART III.

—Directors, Executive Officers and Corporate Governance

Item 10—Directors, Executive Officers and Corporate Governance 63

—Executive Compensation

Item 11—Executive Compensation 63

—Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Item 12—Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 63

—Certain Relationships and Related Transactions, and Director Independence

Item 13—Certain Relationships and Related Transactions, and Director Independence 63

—Principal Accountant Fees and Services

Item 14—Principal Accountant Fees and Services 63 PART IV.

—Exhibits and Financial Statement Schedules

Item 15—Exhibits and Financial Statement Schedules 64

—Form 10-K Summary

Item 16—Form 10-K Summary 64

Signatures

Signatures 66 PART I

— Business

Item 1 — Business (Dollars in thousands, except per share data) General Consumers Bancorp, Inc. (Company) is a bank holding company as defined under the Bank Holding Company Act of 1956, as amended (BHCA), and is a registered bank holding company under that act and was incorporated under the laws of the State of Ohio in 1994. In February 1995, the Company acquired all the issued and outstanding capital stock of Consumers National Bank (Bank), a bank chartered under the laws of the United States of America. The Company's activities have been limited primarily to holding the common stock of the Bank. Consumers National Bank is a community-oriented financial institution that offers a wide range of commercial and consumer loan and deposit products, as well as mortgage, financial planning and investment services to individuals, farmers and small and medium sized businesses in our markets. Since 1965, the Bank's main office has been serving Minerva, Ohio, and surrounding areas from its location at 614 East Lincoln Way, Minerva, Ohio. The Bank seeks to be the provider of choice for financial solutions to customers who value exceptional personalized service, local decision making, and modern banking technology. The Bank's business involves attracting deposits from businesses and individual customers and using such deposits to originate commercial, mortgage and consumer loans in its market area, consisting primarily of Carroll, Columbiana, Jefferson, Mahoning, Stark, and Summit counties in Ohio. Its market includes these counties as well as the contiguous counties in northeast Ohio, western Pennsylvania, and northern West Virginia. As of June 30, 2025, the Bank had 22 full-service branch locations and one loan production office. The Bank also invests in securities consisting primarily of obligations of U.S. government-sponsored agencies, municipal obligations, and mortgage-backed securities issued by U.S. government sponsored entities. CNB Investment Co. (CNB) is a wh

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