Owner Scorecard


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OBT, Orange County Bancorp Inc.

Banks financial

We offer a full suite of financial products, including checking, savings and money market accounts, certificates of deposit and treasury management services.

Continues to successfully recruit seasoned lenders with expertise and proven track records in its historical and expanded operating markets.

Continues to enjoy particularly strong growth in its newer markets of Rockland and Westchester Counties, which offer significant growth potential as a function of market size and demographics, while Orange County continues to represent approximately 42% of the Bank's deposits as of December 31, 2025.

Latest annual: FY2025 10-K
OBT · Orange County Bancorp Inc.
I

The business

What it sells, where the money comes from, the kind of company it is.

Revenue · FY2025
$127M
+18.1% YoY · 16% 5-yr CAGR
Vital signs · FY2025, with 5-yr average
Revenue $127M 5-yr avg $100M
Return on equity 15% 5-yr avg 15%
Return on tangible equity 15% 5-yr avg 16%
Efficiency ratio 53% 5-yr avg 57%
Equity / assets 10.7% 5-yr avg 7.9%

Next report By 11/8 · the 10-Q for the quarter ended late September · due within 40 days of period end · has filed ~42 days after · the wire records it on arrival

The business in brief

read the 10-K →

What this business is and what moves its needle, from its own SEC filings.

What moves the needle
Net interest margin, loan losses, and book value. A lender is read on the quality of its balance sheet, not an earnings multiple, and the worst year of credit losses matters more than the best. On its own account, the filing leans hardest on pricing power & competition, set against the numbers in what the filing emphasizes, below.
Is it a good business?
Return on equity has hovered around the cost of equity (median 15%, above 12% in 4 of 6 years). It runs at a 53% efficiency ratio, lean. A bank that earns above its cost of equity through the cycle compounds book value; whether this one did it by underwriting discipline or by reaching for risk is what the 10-K, and the worst years in the record, will tell you.

Every line is arithmetic on the company's filings, shown in full in the sections below.

II

The record

Ten years of arithmetic, read across the cycle.

The record, 2020–2025

realized figures from each filing · older years to the left
2020’202021’212022’222023’232024’242025’25
Income statement
$60M$73M$90M$102M$108M$127MRevenueRevenue
$53M$64M$84M$118M$127M$135MInterest incomeInt. inc.
$5M$4M$6M$29M$35M$31MInterest expenseInt. exp.
$49M$60M$78M$88M$92M$104MNet interest incomeNet int.
$11M$12M$12M$13M$16M$23MNoninterest incomeFee inc.
$5M$2M$10M$8M$8M$8MCredit-loss provisionProvision
$15M$27M$30M$37M$35M$52MPretax incomePretax
$12M$21M$24M$29M$28M$42MNet incomeNet inc.
20%20%20%21%20%19%Effective tax rateTax rate
Cash flow & returns
0.7%1.0%1.1%1.2%1.1%1.6%Return on assetsROA
9%12%18%18%15%15%Return on equityROE
6%9%14%15%12%12%Retained to equityRetained/eq
9%12%19%19%16%15%Return on tangible equityROTCE
67%60%56%56%61%53%Efficiency ratioEffic.
$4M$4M$5M$5M$5M$7MDividends paidDiv. paid
($331M)($291M)($434M)($145M)($29M)($74M)Investing cash flowInv. cash
$416M$456M$184M$162M($2M)$84MFinancing cash flowFin. cash
$96M$185M($220M)$61M$3M$54MChange in cashΔ cash
Balance sheet
$1.1B$1.3B$1.7B$1.8B$2.0BLoans held for investmentLoans
$16M$18M$22M$25M$26M$28MCredit-loss allowanceAllowance
$1.7B$2.1B$2.3B$2.5B$2.5B$2.7BTotal assetsAssets
$1.5B$1.9B$2.0B$2.0B$2.2B$2.3BDepositsDeposits
$5M$5M$5M$5M$5M$5MGoodwillGoodwill
$1.5B$2.0B$2.1B$2.3B$2.3B$2.4BTotal liabilitiesTotal liab.
$135M$183M$138M$165M$186M$284MShareholders’ equityEquity
Per share
9.0M9.9M11.2M11.3M11.3M12.5MShares out (diluted)Shares
$1.30$2.14$2.17$2.62$2.47$3.33EPS (diluted)EPS
$0.40$0.41$0.42$0.46$0.47$0.57Dividends / shareDiv/sh
$15.02$18.40$12.29$14.69$16.41$22.73Book value / shareBVPS
$14.21$17.69$11.69$14.11$15.87$22.26Tangible book / shareTBVPS

Share counts before 2023 are restated ×2 for a stock split, so per-share figures sit on one basis.

Per-share growththe realized rate an owner's share compounded
5-yr5-yr
Revenue / share+8.8%/yr+8.8%/yr
Owner earnings / share+23.4%/yr+23.4%/yr
EPS+20.8%/yr+20.8%/yr
Dividends / share+7.4%/yr+7.4%/yr
Capital spending / share+21.3%/yr+21.3%/yr
Book value / share+8.6%/yr+8.6%/yr

The year, in the company's words

the filing →

Verbatim from the 10-K's management discussion. Each sentence is shown only because its subject, direction, and stated figures check out against the filed numbers on this page. The words are the company's; the arithmetic is the record's.

  • Net interest income+13.4%
    “Net interest income increased $12.3 million, or 13.4%, to $104.1 million for the year ended December 31, 2025 from $91.8 million for the year ended December 31, 2024 due primarily to an increase in net interest margin.”
    ✓ figure matches the filed record
III

Quality & stewardship

Returns, the balance sheet, capital allocation, and pay.

Owner’s Scorecard

FY2025 10-K · source on SEC EDGAR →

Is it a good business?

  • Strong
    Net income $42M ÷ equity $284M
    Industry peers: median 11%
    What this means

    The bank's north star, what it earns on shareholders' capital. Cost of equity is roughly 10%, so a return durably above that builds value and below it destroys it. One year is noisy; the durability across a full credit cycle is what counts.

  • Solid
    Net income ÷ (equity − goodwill $5M − intangibles $535K)
    Industry peers: median 11%
    What this means

    The cleaner return, stripping out the goodwill paid for past acquisitions. This is the number a buyer of the whole bank actually earns on the hard capital.

  • Low cost ratio (<58%)
    Noninterest expense $68M ÷ (net interest income + fees)
    Industry peers: median 58%
    What this means

    The share of revenue eaten by running costs; lower is better, and below about 60% marks a genuinely efficient operation. A low ratio held for years is the operational side of a moat.

Is it sound?

  • Capital (equity / assets) 10.7%
    Well capitalized
    Equity $284M ÷ assets $2.7B
    What this means

    A plain-English leverage read: how much of the balance sheet is the owners' own money. This is a rough proxy; the regulatory figure is the CET1 ratio, which is risk-weighted and reported in the filing. The point is the same, how much loss the bank can absorb before depositors are at risk.

  • Deposit-funded
    Deposits $2.3B ÷ assets $2.7B
    What this means

    Low-cost, sticky deposits are a bank's real moat, the cheap raw material it lends out at a spread. A bank funded mostly by deposits earns more durably than one that rents its money in the wholesale market.

  • Credit cost (provision / NII) 7%
    Low
    Provision for credit losses $8M ÷ net interest income $104M
    What this means

    What the bank set aside this year against loans going bad, as a share of its lending income. This swings hard with the cycle, low in good years and spiking in recessions, so read it across the record, not in one year. Disciplined underwriting shows up as low, stable provisions through a downturn.

The franchise and the credit cycle

  • A true franchise
    Noninterest-bearing deposits $726M ÷ deposits $2.3B · pays 1.76% on the interest-bearing rest (avg of year-ends)
    What this means

    The share of deposits the bank pays nothing for — checking accounts that stay through rate cycles. This is the deposit moat in one number: a high share means cheap, sticky raw material for lending; a low share means the funding reprices with every rate move. Buffett's Wells letter is built on exactly this economics.

  • Disciplined book
    Charge-offs net of recoveries $6M ÷ loans $1.9B (avg of year-ends) · worst year on record 0.48% · allowance held at 1.45% of loans
    What this means

    Loans actually written off, net of what was later recovered — the realized truth the provisions were guessing at. Graham's rule applies doubly here: the worst year in the record, not the average, is the read, because a loan book's sins are committed in the good years and confessed in the bad ones.

All figures as filed; the source filing is linked above.

Management, ownership & pay

read the proxy →

From the proxy: how much of the business the people running it own, and how they are paid.

  • Insider ownership8.2%

    The stake all directors and executive officers hold together, per the 2026 proxy: skin in the game, the first thing Munger reads.

What an owner would ask, FY2025

read the 10-K →
  • How much of the deposit base could leave overnight?
    Deposits $2.3B (XBRL, FY2025) — the uninsured portion in the filer's own words
    “In addition, as of December 31, 2025, the aggregate amount of all our uninsured certificates of deposit was $10.5 million.”verify →
  • Which reported numbers are a judgment call?
    Management names Income taxes, Credit & receivables as critical estimates

    each rests partly on management's judgment; the filing's note sets out the assumptionsverify →

The questions the record and the charts do not answer on their own; each carries the figure and the place to look.

Peers, Banks

The same industry, side by side on the bank lens. Each column names the period it is read over; the group median at the foot is the line to read each figure against.

CompanyRevenuelatest FY, USDROEmedian over the recordROTCEmedian over the recordEfficiencymedian over the recordNII / assetsmedian over the recordNoninterest-bearing sharelatest FY
CBANColony Bankcorp Inc.$132M9%10%72%2.9%17%
UNTYUnity Bancorp Inc.$132M15%15%48%3.5%20%
RBBRBB Bancorp$129M10%10%47%3.0%16%
OBTOrange County Bancorp Inc.$127M15%15%58%3.5%31%
RRBIRed River Bancshares Inc.$126M11%11%58%2.8%31%
CZNCCitizens & Northern Corp$123M9%10%65%3.3%21%
PCBPCB Bancorp$116M11%11%53%3.6%20%
CZFSCitizens Financial Services Inc.$112M12%15%58%3.1%22%
Group median11%11%58%3.2%20%
IV

The price

What a price has to assume.

What the price implies

price / tangible book

A bank is worth a multiple of its tangible book value, and the multiple it deserves is set by the return it earns on that book. Type today’s price; we show what you would be paying against what Orange County Bancorp Inc.’s record justifies.

$
The assumptions

Tangible book / share, delivered−11%/yr’20→’25

The justified multiple is (return on tangible equity − growth) ÷ (cost of equity − growth). A bank earning exactly its cost of equity is worth about one times tangible book; the premium above that prices each point of durable excess return. A higher cost of equity lowers the justified multiple for a bank.

Enter a price above to run it.

Price / tangible book
Justified by the return
Normalized return on tangible equity15%
Price / book
Earnings yield
P/E (3-yr avg ’23–’25)
Graham’s price gate

Graham applied the same standards to financial enterprises (Intelligent Investor ch.14): the 15× multiple cap on averaged earnings, and P/E times price-to-book at most 22.5. The gate marks the bargain-hunter’s floor, not a verdict.

Tangible book $278M on 13M shares, a 15% normalized return on it. The dials set the multiple such a return would justify; your price sets the multiple you are paying. It assumes the bank keeps earning that return; a credit cycle, a rate shock or a bad acquisition changes it, which is what the record and the 10-K are for.

Cite: Owner Scorecard, "Orange County Bancorp Inc. (OBT), the owner's record," https://ownerscorecard.com/c/OBT, data as of 2026-08-17.

Manual order: ← OBK its page in the Manual OC →

Industry order: ← OBK the Banks chapter OCFC →