Company: CCNE
Filing Date: 2025-03-03
Form Type: S-4/A
Source: 0001193125-25-044149
Chunk: 254

Company: CNB FINANCIAL CORP/PA
Filing Date: 2025-03-03
Form: S-4/A
Chunk 254
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% against the loans funded as part of the divestiture adjustments. |

| (AI) | Reflects the net adjustment to record the gain/loss on the sale of $204.4 million worth of loans and $97.1 million of deposits as part of the divestiture adjustments. |

| (AJ) | Reflects pre-tax nonrecurring merger-related expenses expected to be incurred of $27.6 million ($23.3 million post-tax). |

196

CNB FINANCIAL CORPORATION UNAUDITED COMPARATIVE PER-SHAREDATA As of and for the Nine Months Ended September 30, 2024

|                                             |     | CNB       
 Financial 
 Corp      |       |     | ESSA     
 Bancorp, 
 Inc.     |       |     | Pro      
 Forma    
 Combined |       |     | Ref |     |   |     | Pro        
 Forma      
 Equivalent 
 ESSA       
 Share      |       |     | Ref |     |   |
|:--------------------------------------------|:----|:----------|------:|:----|:---------|------:|:----|:---------|------:|:----|:----|:----|:--|:----|:-----------|------:|:----|:----|:----|:--|
| Basic Earnings Per Common Share             |     | $         |  1.73 |     | $        |  1.32 |     | $        |  2.11 |     |     | (AK | ) |     | $          |  1.81 |     |     | (AM | ) |
| Diluted Earnings Per Common Share           |     |           |  1.72 |     |          |  1.32 |     |          |  2.11 |     |     | (AK | ) |     |            |  1.80 |     |     | (AM | ) |
| Dividends Declared per Common Share         |     |           |  0.53 |     |          |  0.45 |     |          |  0.53 |     |     | (AL | ) |     |            |  0.45 |     |     | (AM | ) |
| Book Value Per Common Share (at period end) |     |           | 26.13 |     |          | 22.76 |     |