{"url_path":"/sec/qnbc/8-k/2026-06-08/item-9-01","section_key":"item-9-01","section_title":"Item 9.01 Financial Statements and Exhibits.","topic":"sec","document":{"doc_type":"8-K/A","doc_date":"2026-06-08","source_url":"https://www.sec.gov/Archives/edgar/data/750558/0000750558-26-000012-index.html","accession_number":"0000750558-26-000012","cik":"0000750558","ticker":"QNBC","issuer_name":"QNB CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/750558/0000750558-26-000012-index.html","primary_entity_key":"0000750558","primary_entity_name":"QNB CORP."},"word_count":317,"has_tables":true,"body_markdown":"Item 9.01 Financial Statements and Exhibits.\n\n \n\n(a) Financial statements of businesses acquired.\n\n \n\nThe audited consolidated financial statements of Victory as of December 31, 2025 and 2024, and for each of the fiscal years ended December 31, 2025 and 2024 are filed as Exhibit 99.1 hereto and incorporated herein by reference.\n\n \n\n(b) Pro forma financial information.\n\n \n\nThe unaudited pro forma condensed combined balance sheet of the Company as of March 31, 2026, giving effect to the Merger as if it had occurred on March 31 2026, and the unaudited pro forma condensed combined statements of income of the Company for the three months ended March 31, 2026 and for the year ended December 31, 2025, in each case giving effect to the Merger as if it had occurred on January 1, 2025, are filed as Exhibit 99.2 hereto and incorporated herein by reference.\n\n \n\n(d) Exhibits\n\n \n\n \n\nExhibit No.\n\nDescription\n\n23.1\n\n[Consent of Crowe LLP independent auditor (with respect to The Victory Bancorp, Inc.)](qnbc-ex23_1.htm)\n\n99.1\n\n[Audited consolidated financial statements of The Victory Bancorp, Inc. as of December 31, 2025 and 2024, and for each of the fiscal years ended December 31, 2025 and 2024](qnbc-ex99_1.htm)\n\n99.2\n\n[Unaudited pro forma condensed combined balance sheet of the Company as of March 31, 2026 and the unaudited pro forma condensed combined statements of income of the Company for the three months ended March 31, 2026 and the fiscal year ended December 31, 2025.](qnbc-ex99_2.htm)\n\n104\n\nCover Page Interactive Data File (embedded within the Inline XBRL document).\n\n*\n\nSchedules have been omitted pursuant to Item 601(b)(2) of Regulation S-K but the Company will provide them to the SEC upon request.\n\n \n\nD\n\n \n\n \n\n \n\nSIGNATURES\n\n \n\nPursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.\n\n \n\n \n\n \n\nQNB Corp.\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nBy:\n\n/s/ Jeffrey Lehocky\n\n \n\n \n\nJeffrey Lehocky\n\n \n\n \n\nChief Financial Officer\n\n \n\n \n\n \n\n \n\nDated: June 8, 2026"}