Company: OSBC
Filing Date: 2025-05-08
Form Type: 424B3
Source: 0001104659-25-046065
Chunk: 187

Company: OLD SECOND BANCORP INC
Filing Date: 2025-05-08
Form: 424B3
Chunk 187
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,446 | ​ | ​ | ​ | ​    | $ |  36,808,147 | ​ | ​ |
| Interest on other borrowings                                                      | ​ | ​ | ​    | ​ |   2,215,904 | ​ | ​ | ​ | ​    | ​ |   1,629,017 | ​ | ​ |
| Income taxes                                                                      | ​ | ​ | ​    | ​ |   1,764,829 | ​ | ​ | ​ | ​    | ​ |   1,550,940 | ​ | ​ |
| Supplemental Schedule of Noncash Investment and Financing Activities              | ​ | ​ | ​    | ​ |           ​ | ​ | ​ | ​ | ​    | ​ |           ​ | ​ | ​ |
| Transfer of loans to foreclosed and repossessed assets                            | ​ | ​ | ​    | $ |   4,592,721 | ​ | ​ | ​ | ​    | $ |  13,265,954 | ​ | ​ |
| Right-of-use assets recognized upon new lease                                     | ​ | ​ | ​    | $ |     573,498 | ​ | ​ | ​ | ​    | $ |     414,370 | ​ | ​ |
| Lease liability recognized upon new lease                                         | ​ | ​ | ​    | $ |     573,498 | ​ | ​ | ​ | ​    | $ |     414,370 | ​ | ​ |

See Notes to Consolidated Financial Statements. F-9

TABLE OF CONTENTS

#### Bancorp Financial, Inc. and Subsidiary

### Notes to Consolidated Financial Statements
Note 1. Summary of Significant Accounting Policies

Principles of consolidation and nature of business: The consolidated financial statements of Bancorp Financial, Inc. (the Company) include the accounts of the Company and its subsidiary. The Company is a bank holding company whose principal activity is the ownership and management of its wholly-owned subsidiary, Evergreen Bank Group (the Bank), formerly known as Evergreen Private Bank and Evergreen Community Bank. The Bank has a subsidiary, EB Group, LLC, that has been established to hold other real estate owned. All significant intercompany accounts and transactions have been eliminated in consolidation.

Nature of operations: The Bank generates residential, commercial and consumer loans. A substantial portion of the loan portfolio is represented by a nationwide powersport portfolio originated through a network of powersport dealers. The Bank receives deposits from customers