Company: NWFL
Filing Date: 2025-09-19
Form Type: S-4
Source: 0001193125-25-208580
Chunk: 232

Company: NORWOOD FINANCIAL CORP
Filing Date: 2025-09-19
Form: S-4
Chunk 232
---
 | $           | — |     | $           | — |     | $            | — |

The following tables present additional quantitative information about assets measured at fair value on a nonrecurring basis and for which the Company has utilized Level 3 inputs to measure fair value at December 31, 2024 and 2023 (dollars in thousands):

| December 31, 2024                                 |     |            |     |     |                         |     |                                    |     |                          |
|:--------------------------------------------------|:----|:-----------|----:|:----|:------------------------|:----|:-----------------------------------|:----|:-------------------------|
| Asset Description                                 |     | Fair Value |     |     | Valuation Technique     |     | Unobservable Input                 |     | Range (Weighted Average) |
| Individually evaluated collateral dependent loans |     | $          | 396 |     | Appraisal of collateral |     | Selling expenses and discounts (1) |     | 18.9% (18.9%) (1)        |

| December 31, 2023                                 |     |            |    |     |                         |     |                                    |     |                          |
|:--------------------------------------------------|:----|:-----------|:---|:----|:------------------------|:----|:-----------------------------------|:----|:-------------------------|
| Asset Description                                 |     | Fair Value |    |     | Valuation Technique     |     | Unobservable Input                 |     | Range (Weighted Average) |
| Individually evaluated collateral dependent loans |     |            | $— |     | Appraisal of collateral |     | Selling expenses and discounts (1) |     | N/A                      |

| (1) | Appraisals may be adjusted by management for qualitative factors such as economic conditions and estimated 
 liquidation expenses.                                                                                      |

F-36

PB BANKSHARES, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The carrying amounts and fair values of the Company’s financial instruments as of the indicated dates are presented in the following table:

|                                            |     | Fair Value 
 Hierarchy  
 Level      |       |     | December 31, 2024 |         |     |          |         |     | December 31, 2023 |         |     |   |         |
|:-------------------------------------------|:----|:-----------|------:|:----|:------------------|--------:|:----|