CASH 2018 Special Proxy Statement

META AND SUBSIDIARIES UNAUDITED PRO FORMA CONDENSED COMBINED INCOME STATEMENT FOR THE THREE MONTHS ENDED DECEMBER 31, 2017 Meta As Reported Crestmark As Reported Pro Forma Adjustments REF Pro Forma Consolidated (Dollars in Thousands, Except per Share Amounts) Interest and dividend income: Loans, leases and receivables, including fees . . . . . . . . . $16,443 $25,914 $ 374 Q $42,731 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,414 288 — 14,702 Total interest and dividend income . . . . . . . . . . . . . . . . . . . . . 30,857 26,202 374 57,433 Interest expense: Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,885 3,631 — 5,516 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,776 416 20 S 3,212 Total interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,661 4,047 20 8,728 Net interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26,196 22,155 354 48,705 Provision for loan and lease losses . . . . . . . . . . . . . . . . . . . . . 1,068 3,250 — 4,318 Net interest income after provision for loan and lease losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,128 18,905 354 44,387 Non-interest income: Refund transfer product fees . . . . . . . . . . . . . . . . . . . . . . 192 — — 192 Tax advance product fees . . . . . . . . . . . . . . . . . . . . . . . . 1,947 — — 1,947 Card fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,247 — — 25,247 Loan fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,292 — — 1,292 Rental income from equipment on operating leases . . . . — 11,543 — 11,543 Bank-owned life insurance income . . . . . . . . . . . . . . . . . 669 — — 669 Deposit fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 848 — — 848 Net servicing fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — 552 — 552 Gain on sale of government guaranteed loans . . . . . . . . — 860 — 860 Loss on sale of securities available for sale, net . . . . . . . (1,010) — — (1,010) Loss on foreclosed real estate . . . . . . . . . . . . . . . . . . . . . (19) — — (19) Loan customer service fees . . . . . . . . . . . . . . . . . . . . . . . — 907 — 907 Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 1,026 — 1,128 Total non-interest income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29,268 14,888 — 44,156 Non-interest expense: Compensation and benefits . . . . . . . . . . . . . . . . . . . . . . . 22,340 11,235 — 33,575 Refund transfer product expense . . . . . . . . . . . . . . . . . . . 101 — — 101 Tax advance product expense . . . . . . . . . . . . . . . . . . . . . 280 — — 280 Card processing expense . . . . . . . . . . . . . . . . . . . . . . . . . 6,540 — — 6,540 Depreciation on equipment on operating leases . . . . . . . — 9,111 — 9,111 Occupancy and equipment expense . . . . . . . . . . . . . . . . 4,890 1,500 — 6,390 Legal and consulting expense . . . . . . . . . . . . . . . . . . . . . 2,416 195 — 2,611 Marketing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 553 229 — 782 Data processing expense . . . . . . . . . . . . . . . . . . . . . . . . . 414 — — 414 Amortization expense . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,681 59 1,703 T 3,443 Intangible impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . — — — — Servicing fee paid to minority partner . . . . . . . . . . . . . . . — 1,052 — 1,052 Other expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,827 3,101 — 7,928 Total non-interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,042 26,482 1,703 72,227 Income before income tax expense . . . . . . . . . . . . . . . . . . . 10,354 7,311 (1,349) 16,316 Income tax expense (benefit) (1) . . . . . . . . . . . . . . . . . . . . . . . 5,684 (7,330) (378) U (2,024) Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,670 14,641 (971) 18,340 Net income attributable to non-controlling interests . . . . . . . . — 831 — 831 Net income attributable to parent . . . . . . . . . . . . . . . . . . . . $ 4,670 $13,810 $ (971) $17,509 (1) Includes a one-time expense of $3.6 million for Meta and a benefit of $ 5.7 million for Crestmark related to the remeasurement of deferred tax assets and liabilities resulting from the Tax Cuts and Jobs Act. Earnings per common share Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0.48 $ 11.22 $ 1.35 Diluted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0.48 $ 10.74 $ 1.34 See Notes to Unaudited Pro Forma Condensed Combined Financial Information. 98