{"url_path":"/sec/ocfc/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits and Financial Statement Schedules","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-27","source_url":"https://www.sec.gov/Archives/edgar/data/1004702/0001004702-26-000015-index.html","accession_number":"0001004702-26-000015","cik":"0001004702","ticker":"OCFC","issuer_name":"OCEANFIRST FINANCIAL CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1004702/0001004702-26-000015-index.html","primary_entity_key":"0001004702","primary_entity_name":"OCEANFIRST FINANCIAL CORP"},"word_count":1416,"has_tables":true,"body_markdown":"Item 15.     Exhibits and Financial Statement Schedules\n\n(a)(1) Financial Statements\n\nThe following documents are filed as a part of this report:\n\n  PAGE\n\n[Report of Independent Registered Public Accounting Firm](#idf915decb2cc4e4aa20c92b052160d79_169)\n\n[70](#idf915decb2cc4e4aa20c92b052160d79_169)\n\n[Consolidated Statements of Financial Condition at December 31, 202](#idf915decb2cc4e4aa20c92b052160d79_172)[5](#idf915decb2cc4e4aa20c92b052160d79_172)[and 202](#idf915decb2cc4e4aa20c92b052160d79_172)[4](#idf915decb2cc4e4aa20c92b052160d79_172)\n\n[74](#idf915decb2cc4e4aa20c92b052160d79_172)\n\n[Consolidated Statements of Income for the Years Ended December 31, 202](#idf915decb2cc4e4aa20c92b052160d79_175)[5](#idf915decb2cc4e4aa20c92b052160d79_175)[, 202](#idf915decb2cc4e4aa20c92b052160d79_175)[4](#idf915decb2cc4e4aa20c92b052160d79_175)[and 202](#idf915decb2cc4e4aa20c92b052160d79_175)[3](#idf915decb2cc4e4aa20c92b052160d79_175)\n\n[75](#idf915decb2cc4e4aa20c92b052160d79_175)\n\n[Consolidated Statements of Comprehensive Income for the Years Ended December 31, 202](#idf915decb2cc4e4aa20c92b052160d79_178)[5](#idf915decb2cc4e4aa20c92b052160d79_178)[, 202](#idf915decb2cc4e4aa20c92b052160d79_178)[4](#idf915decb2cc4e4aa20c92b052160d79_178)[and 202](#idf915decb2cc4e4aa20c92b052160d79_178)[3](#idf915decb2cc4e4aa20c92b052160d79_178)\n\n[76](#idf915decb2cc4e4aa20c92b052160d79_178)\n\n[Consolidated Statements of Changes in Stockholders’ Equity for the Years Ended December 31, 202](#idf915decb2cc4e4aa20c92b052160d79_181)[5](#idf915decb2cc4e4aa20c92b052160d79_181)[, 202](#idf915decb2cc4e4aa20c92b052160d79_181)[4](#idf915decb2cc4e4aa20c92b052160d79_181)[and 202](#idf915decb2cc4e4aa20c92b052160d79_181)[3](#idf915decb2cc4e4aa20c92b052160d79_181)\n\n[77](#idf915decb2cc4e4aa20c92b052160d79_181)\n\n[Consolidated Statements of Cash Flows for the Years Ended December 31, 202](#idf915decb2cc4e4aa20c92b052160d79_184)[5](#idf915decb2cc4e4aa20c92b052160d79_184)[, 202](#idf915decb2cc4e4aa20c92b052160d79_184)[4](#idf915decb2cc4e4aa20c92b052160d79_184)[and 202](#idf915decb2cc4e4aa20c92b052160d79_184)[3](#idf915decb2cc4e4aa20c92b052160d79_184)\n\n[78](#idf915decb2cc4e4aa20c92b052160d79_184)\n\n[Notes to Consolidated Financial Statements for the Years Ended December 31, 202](#idf915decb2cc4e4aa20c92b052160d79_187)[5](#idf915decb2cc4e4aa20c92b052160d79_187)[, 202](#idf915decb2cc4e4aa20c92b052160d79_187)[4](#idf915decb2cc4e4aa20c92b052160d79_187)[and 202](#idf915decb2cc4e4aa20c92b052160d79_187)[3](#idf915decb2cc4e4aa20c92b052160d79_187)\n\n[81](#idf915decb2cc4e4aa20c92b052160d79_187)\n\n(a)(2) Financial Statement Schedules\n\nAll schedules are omitted because they are not required or applicable, or the required information is shown in the consolidated financial statements or the notes thereto.\n\n126\n\n(a)(3) Exhibits\n\nExhibit No:Exhibit DescriptionReference\n\n[2.1](https://www.sec.gov/Archives/edgar/data/1004702/000119312526002442/d89014dex21.htm)\nAgreement and Plan of Merger, dated as of December 29, 2025 by and among OceanFirst Financial Corp., Flushing Financial Corporation and Apollo Merger Sub Corp.\n\nIncorporated herein by reference to Exhibit 2.1 to Form 8-K filed on January 5, 2026\n\n[3.1](https://www.sec.gov/Archives/edgar/data/1004702/0000950109-96-002802.txt)\n Certificate of Incorporation of OceanFirst Financial Corp.Incorporated herein by reference from the Exhibits to Form S-1, Registration Statement, effective May 13, 1996 as amended, Registration No. 33-80123.\n\n[3.1A](https://www.sec.gov/Archives/edgar/data/1004702/000100470218000107/exhibit31a.htm)\nCertificate of Amendment to the Certificate of Incorporation of OceanFirst Financial Corp.Incorporated herein by reference from Exhibit to Form 8-K filed on June 4, 2018.\n\n[3.2](https://www.sec.gov/Archives/edgar/data/1004702/000100470217000198/ex32revisedbylaws.htm)\n Bylaws of OceanFirst Financial Corp.Incorporated herein by reference from Exhibit to Form 8-K filed on December 21, 2017.\n\n[4.0](https://www.sec.gov/Archives/edgar/data/1004702/0000950109-96-002802.txt)\nStock Certificate of OceanFirst Financial Corp.Incorporated herein by reference from the Exhibits to Form S-1, Registration Statement, effective May 13, 1996 as amended, Registration No. 33-80123.\n\n[4.7](https://www.sec.gov/Archives/edgar/data/0001004702/000100470221000026/exhibit40vi2020.htm)\nDescription of the Registrant’s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934Incorporated herein by reference from the Exhibits to the Annual Report on Form 10-K filed on March 1, 2021.\n\n[4.8](https://www.sec.gov/Archives/edgar/data/1004702/000119312525255537/d94221dex42.htm)\nForm of 6.375% Fixed-to-Floating Rate Subordinated Note due 2035Incorporated herein by reference from Exhibit A included in Exhibit 4.2 to Form 8-K filed on October 27, 2025.\n\n[4.9](https://www.sec.gov/Archives/edgar/data/1004702/000119312525255537/d94221dex41.htm)\nIndenture, dated October 29, 2025, between OceanFirst Financial Corp. and Wilmington Trust, National Association, as TrusteeIncorporated herein by reference from Exhibit 4.1 to Form 8-K filed on October 27, 2025.\n\n[4.10](https://www.sec.gov/Archives/edgar/data/1004702/000119312525255537/d94221dex42.htm)\nFirst Supplemental Indenture, dated October 29, 2025, between OceanFirst Financial Corp. and Wilmington Trust, National Association, as Trustee Incorporated herein by reference from Exhibit 4.2 to Form 8-K filed on October 27, 2025.\n\n[10.1](https://www.sec.gov/Archives/edgar/data/1004702/0000950109-96-002802.txt)\nForm of OceanFirst Bank Employee Stock Ownership PlanIncorporated herein by reference from the Exhibits to Form S-1, Registration Statement, effective May 13, 1996 as amended, Registration No. 33-80123.\n\n[10.1(a)](https://www.sec.gov/Archives/edgar/data/1004702/0000928385-97-000497.txt)\n Amendment to OceanFirst Bank Employee Stock Ownership PlanIncorporated herein by reference from the Exhibits to Form 10-K filed on March 25, 1997.\n\n[10.1(b)](https://www.sec.gov/Archives/edgar/data/1004702/000119312508058535/dex101b.htm)\n Amendment to OceanFirst Bank Employee Stock Ownership PlanIncorporated herein by reference from Exhibit to Form 10-K filed on March 17, 2008.\n\n[10.3](https://www.sec.gov/Archives/edgar/data/1004702/0000950109-96-002802.txt)\n OceanFirst Bank 1995 Supplemental Executive Retirement PlanIncorporated herein by reference from the Exhibits to Form S-1, Registration Statement, effective May 13, 1996 as amended, Registration No. 33-80123.\n\n[10.4](https://www.sec.gov/Archives/edgar/data/1004702/0000950109-96-002802.txt)\n OceanFirst Bank Deferred Compensation Plan for DirectorsIncorporated herein by reference from the Exhibits to Form S-1, Registration Statement, effective May 13, 1996 as amended, Registration No. 33-80123.\n\n[10.4(a)](https://www.sec.gov/Archives/edgar/data/1004702/000119312508199833/dex991.htm)\n OceanFirst Bank New Executive Deferred Compensation Master AgreementIncorporated herein by reference from Exhibit to Form 8-K filed on September 23, 2008.\n\n[10.5](https://www.sec.gov/Archives/edgar/data/1004702/0000950109-96-002802.txt)\n OceanFirst Bank Deferred Compensation Plan for OfficersIncorporated herein by reference from the Exhibits to Form S-1, Registration Statement, effective May 13, 1996 as amended, Registration No. 33-80123.\n\n[10.5(a)](https://www.sec.gov/Archives/edgar/data/1004702/000119312508199833/dex992.htm)\n OceanFirst Bank New Director Deferred Compensation Master AgreementIncorporated herein by reference from Exhibit to Form 8-K filed on September 23, 2008.\n\n[10.18](https://www.sec.gov/Archives/edgar/data/1004702/000119312505161814/dex1018.htm)\n Amendment and form of OceanFirst Bank Employee Severance Compensation PlanIncorporated herein by reference from Exhibits to Form 10-Q filed on August 9, 2005.\n\n[10.19](https://www.sec.gov/Archives/edgar/data/1004702/000119312506053510/dex1019.htm)\nForm of OceanFirst Financial Corp. Deferred Incentive Compensation Award ProgramIncorporated herein by reference from Exhibits to Form 10-K filed on March 14, 2006.\n\n127\n\nExhibit No:Exhibit DescriptionReference\n\n[10.30](https://www.sec.gov/Archives/edgar/data/1004702/000100470217000116/ex1030.htm)\nForm of Employment Agreement between OceanFirst Financial Corp. and certain executive officers, including Christopher D. Maher, and Steven J. TsimbinosIncorporated herein by reference from Exhibit to Form 8-K filed on April 10, 2017.\n\n[10.32](https://www.sec.gov/Archives/edgar/data/1004702/000119312513265231/d556696dex1032.htm)\nSupplemental Executive Retirement Account Agreement between Christopher D. Maher and OceanFirst Bank dated June 18, 2013Incorporated herein by reference from Exhibit to Form 8-K filed June 20, 2013.\n\n[10.35](https://www.sec.gov/Archives/edgar/data/1004702/000100470217000116/ex1035.htm)\nForm of Employment Agreement between OceanFirst Financial Corp. and certain executive officers, including Joseph J. LebelIncorporated herein by reference from Exhibit to Form 8-K filed on April 10, 2017.\n\n[10.35A](https://www.sec.gov/Archives/edgar/data/1004702/000100470217000156/ex-1035a.htm)\nForm of First Amendment to Confidentiality and Executive Restriction Agreement Employment between OceanFirst Financial Corp. and certain executive officers, including Christopher D. Maher, Joseph J. Lebel III, and Steven J. TsimbinosIncorporated herein by reference from Exhibit to Form 8-K filed on June 27, 2017.\n\n[10.40](https://www.sec.gov/Archives/edgar/data/1004702/000130817920000190/locfc2020_def14a.htm)\nOceanFirst Financial Corp. 2020 Stock Incentive PlanIncorporated hereto by reference to Appendix A to the Proxy Statement on Form DEF 14A filed on April 22, 2020.\n\n[10.41](https://www.sec.gov/Archives/edgar/data/1004702/000100470220000124/ex10402020optionawarda.htm)\nForm of OceanFirst Financial Corp. 2020 Stock Incentive Plan Award Agreement for Stock OptionsIncorporated herein by reference from the Exhibits to the Current Report on Form 8-K filed on May 26, 2020.\n\n[10.42](https://www.sec.gov/Archives/edgar/data/1004702/000100470220000124/ex10412020stockincenti.htm)\nForm of OceanFirst Financial Corp. 2020 Stock Incentive Plan Award Agreement for Time-Vested Stock AwardsIncorporated herein by reference from the Exhibits to the Current Report on Form 8-K filed on May 26, 2020.\n\n[10.43](https://www.sec.gov/Archives/edgar/data/1004702/000100470220000124/ex10422020restrictedst.htm)\nForm of OceanFirst Financial Corp. 2020 Stock Incentive Plan Performance Based Stock Award AgreementIncorporated herein by reference from the Exhibits to the Current Report on Form 8-K filed on May 26, 2020.\n\n[10.44](https://www.sec.gov/Archives/edgar/data/0001004702/000130817921000238/locfc2021_def14a.htm)\nAmendment No.1 to the OceanFirst Financial Corp. 2020 Stock Incentive PlanIncorporated hereto by reference to Appendix A to the Proxy Statement on Form DEF 14A filed on April 20, 2021\n\n[10.47](https://www.sec.gov/Archives/edgar/data/1004702/000100470222000079/exhibit1047executiveemploy.htm)\nExecutive Employment Agreement between OceanFirst Financial Corp. and Patrick BarrettIncorporated herein by reference from the Exhibits to Form 8-K filed on March 17, 2022\n\n[10.48](https://www.sec.gov/Archives/edgar/data/1004702/000100470222000079/exhibit1048confidentiality.htm)\nConfidentiality and Executive Restriction AgreementIncorporated herein by reference from the Exhibits to Form 8-K filed on March 17, 2022\n\n[10.49](https://www.sec.gov/Archives/edgar/data/1004702/000100470222000079/exhibit1049cicagreement.htm)\nExecutive Change in Control AgreementIncorporated herein by reference from the Exhibits to Form 8-K filed on March 17, 2022\n\n[1](https://www.sec.gov/Archives/edgar/data/1004702/000119312526002442/d89014dex102.htm)[0.50](https://www.sec.gov/Archives/edgar/data/1004702/000119312526002442/d89014dex102.htm)\nInvestment Agreement, dated December 29, 2025, by and between OceanFirst, Inc. and affiliates of funds managed by Warburg Pincus LLCIncorporated herein by reference to Exhibit 10.2 to Form 8-K filed on January 5, 2026\n\n[10.51](https://www.sec.gov/Archives/edgar/data/1004702/000100470225000066/ex101-supplementalexecutiv.htm)\nAmended Supplemental Executive Retirement Account Agreement between Christopher D. Maher and OceanFirst Bank dated March 28, 2025Incorporated herein by reference from the Exhibit to Form 8-K filed on March 31, 2025\n\n[14.1](https://www.sec.gov/Archives/edgar/data/1004702/000100470222000022/exhibit141202110k.htm)\nAmended OceanFirst Bank, N.A. Code of Ethics and Standards of Personal ConductIncorporated herein by reference from the Exhibits to Form 10-K filed on February 25, 2022\n\n[14.2](https://www.sec.gov/Archives/edgar/data/1004702/000100470222000022/exhibit142202110k.htm)\nOceanFirst Financial Corp. Code of Ethics for Senior OfficersIncorporated herein by reference from the Exhibits to Form 10-K filed on February 25, 2022\n\n[19.0](https://www.sec.gov/Archives/edgar/data/1004702/000100470225000012/exhibit190202410k.htm)\nInsider Trading Policy and Procedures (appendix omitted)Incorporated herein by reference from the Exhibits to Form 10-K filed on February 28, 2025\n\n[21.0](#idf915decb2cc4e4aa20c92b052160d79_37)\n Subsidiary informationIncorporated herein by reference to “Part I - Subsidiary Activities”\n\n[23.1](exhibit2312025.htm)\n Consent of Deloitte & Touche LLPFiled herewith.\n\n[31.1](exhibit3112025.htm)\n Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002Filed herewith.\n\n128\n\nExhibit No:Exhibit DescriptionReference\n\n[31.2](exhibit3122025.htm)\n Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002Filed herewith.\n\n[32.1](exhibit3212025.htm)\n Certifications pursuant to 18 U.S.C. Section 1350 as added by Section 906 of the Sarbanes Oxley Act of 2002Filed herewith.\n\n[97](https://www.sec.gov/Archives/edgar/data/1004702/000100470224000011/exhibit97202310k.htm)\nPolicy Relating to Recovery of Erroneously Awarded CompensationIncorporated herein by reference from the Exhibits to the Form 10-K filed on February 23, 2024.\n\n101.0  \nThe following materials from the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, formatted in XBRL (Extensible Business Reporting Language): (i) the Consolidated Statements of Financial Condition, (ii) the Consolidated Statements of Income, (iii) the Consolidated Statements of Comprehensive Income, (iv) the Consolidated Statements of Changes in Stockholders’ Equity, (v) the Consolidated Statements of Cash Flows and (vi) the Notes to Consolidated Financial Statements.\nFiled herewith.\n\n101.INS  XBRL Instance DocumentFiled herewith.\n\n101.SCH  XBRL Taxonomy Extension Schema DocumentFiled herewith.\n\n101.CAL  XBRL Taxonomy Extension Calculation Linkbase DocumentFiled herewith.\n\n101.LAB  XBRL Taxonomy Extension Label Linkbase DocumentFiled herewith.\n\n101.PRE  XBRL Taxonomy Extension Presentation Linkbase DocumentFiled herewith.\n\n101.DEF  XBRL Taxonomy Extension Definitions Linkbase DocumentFiled herewith.\n\n104.0\nCover Page Interactive Data File (embedded within the Inline XBRL document and included in Exhibit 101)\nFiled herewith."}