{"url_path":"/sec/cpbi/10-k/2026/item-16","section_key":"item-16","section_title":"Item 16 Form 10-K Summary","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1979332/0001193125-26-275962-index.html","accession_number":"0001193125-26-275962","cik":"0001979332","ticker":"CPBI","issuer_name":"Central Plains Bancshares, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1979332/0001193125-26-275962-index.html","primary_entity_key":"0001979332","primary_entity_name":"Central Plains Bancshares, Inc."},"word_count":565,"has_tables":true,"body_markdown":"Item 16. Form 10-K Summary\n\nNone.\n\n49\n\n[Table of Contents](#toc_page)\n\n \n\nINDEX TO CONSOLIDATED FINANCIAL STATEMENTS OF CENTRAL PLAINS BANCSHARES, INC.\n\n2026 and 2025 Consolidated Annual Financial Statements\n\n[Report of Independent Registered Public Accounting Firm](#report_of_independent_registered)\n\n51\n\n[Consolidated Statements of Financial Condition at March 31, 2026 and 2025](#consolidated_statements_of_financial_con)\n\n52\n\n[Consolidated Statements of Income for the years ended March 31, 2026 and 2025](#consolidated_statements_of_income)\n\n53\n\n[Consolidated Statements of Comprehensive Income for the years ended March 31, 2026 and 2025](#consolidated_statements_of_comp_income)\n\n54\n\n[Consolidated Statements of Stockholders' Equity for the years ended March 31, 2026 and 2025](#consolidated_statements_of_stock_equity)\n\n55\n\n[Consolidated Statements of Cash Flows for the years ended March 31, 2026 and 2025](#consolidated_statements_of_cash_flows)\n\n56\n\n[Notes to Consolidated Financial Statements](#notes_to_cons_financial_statements)\n\n57\n\n \n\n50\n\n[Table of Contents](#toc_page)\n\n \n\nReport of Independent Registered Public Accounting Firm\n\n \n\n \n\nTo the Stockholders and Board of Directors of\n\nCentral Plains Bancshares, Inc.\n\nOpinion on the Financial Statements\n\nWe have audited the accompanying statements of financial condition of Central Plains Bancshares, Inc. and its Subsidiary (the “Company”) as of March 31, 2026 and 2025, the related statements of income, comprehensive income, stockholders' equity, and cash flows for each of the years in the two-year period ended March 31, 2026, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of March 31, 2026 and 2025, and the results of its operations and its cash flows for each of the years in the two-year period ended March 31, 2026, in conformity with accounting principles generally accepted in the United States of America.\n\nBasis for Opinion\n\nThe Company's management is responsible for these financial statements. Our responsibility is to express an opinion on the Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.\n\nWe conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.\n\nOur audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.\n\n/s/ Plante & Moran, PLLC\n\nWe have served as the Company’s auditor since 2023.\n\n \n\nChicago, Illinois\n\nJune 18, 2026\n\n \n\n51\n\n[Table of Contents](#toc_page)\n\n \n\nPART I—FINANCIAL INFORMATION"}