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ACQUISITION (Tables)

9 Months Ended

Sep. 30, 2025

ACQUISITION

Schedule of Consideration Paid, Fair Value of Assets Acquired and Liabilities Assumed

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​	​	​	​	​	​	​	​	​	​	​	​
​		​	​		Fair Value		​		​	As Recorded
(in thousands, except shares)	​	As Acquired		​	Adjustments		​	​	​	at Acquisition
Consideration paid:	​	​	​	​	​	​	​	​	​	​	​
Bar Harbor Bankshares common stock issued to Guaranty Bancorp, Inc. stockholders (1,350,464 shares)		​	​	​	​	​	​	​	​	$	39,217
Cash paid for fractional shares	​	​	​	​	​	​	​	​	​	​	3
Total consideration paid	​	​	​	​	​	​	​	​	​	​	39,220
Recognized amounts of identifiable assets acquired and liabilities assumed, at fair value:	​	​	​	​	​	​	​	​	​	​	​
Cash and cash equivalents		$	77,524		$	—	​	​	​	$	77,524
Investments	​	​	116,728	​	​	(1,124)	​	(a)	​	​	115,604
Federal Home Loan Bank stock	​	​	4,370	​	​	—	​	​	​	​	4,370
Loans	​	​	446,990	​	​	(33,582)	​	(b)	​	​	413,408
Premises and equipment	​	​	6,522	​	​	112	​	(c)	​	​	6,634
Core deposit intangible	​	​	—	​	​	13,983	​	(d)	​	​	13,983
Bank-owned life insurance	​	​	11,816	​	​	—	​	​	​	​	11,816
Deferred taxes, net	​	​	6,377	​	​	4,988	​	(e)	​	​	11,365
Other assets	​	​	3,250	​	​	101	​	​	​	​	3,351
Deposits	​	​	(530,871)	​	​	(418)	​	(f)	​	​	(531,289)
Borrowings	​	​	(109,895)	​	​	673	​	(g)	​	​	(109,222)
Other liabilities	​	​	(1,053)	​	​	387	​	​	​	​	(666)
Total identifiable net assets		$	31,758		$	(14,880)	​	​	​	$	16,878
​	​	​	​	​	​	​	​	​	​	​	​
Goodwill		​	​	​	​	​	​	​	​	$	22,342

Schedule of Purchased Credit Deteriorated Loan

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​	​	​	​
(in thousands)		As of August 1, 2025
Unpaid principal balance of acquired PCD loans	​	$	11,222
Non-credit related discount	​		(713)
Allowance for credit losses on PCD loans	​		(1,622)
Fair value of acquired PCD loans	​		8,887

Schedule of Unaudited Pro Forma Information

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Three Months Ended

Nine Months Ended

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September 30,

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September 30,

(in thousands, except earnings per share)

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2025

​

2024

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2025

​

2024

Total revenue(1)

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$

47,588

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$

46,068

$

132,997

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$

131,951

Net income

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18,074

​

14,925

38,784

​

38,545

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(1) Total revenue is defined as the sum of net interest income plus non-interest income.

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