CASH 2018 Special Proxy Statement

META AND SUBSIDIARIES UNAUDITED PRO FORMA CONDENSED COMBINED INCOME STATEMENT Meta As Reported for Fiscal Year Ended September 30, 2017 Crestmark As Reported for Fiscal Year Ended December 31, 2017 Pro Forma Adjustments REF Pro Forma Consolidated (Dollars in Thousands, Except per Share Amounts) Interest and dividend income: Loans, leases and receivables, including fees . . . $ 52,117 $ 94,298 $ 1,498 Q $147,913 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55,986 871 — 56,857 Total interest and dividend income . . . . . . . . . . . . . . . 108,103 95,169 1,498 204,770 Interest expense: Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,051 11,018 (7,021) R 10,048 Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,822 1,482 79 S 10,383 Total interest expense . . . . . . . . . . . . . . . . . . . . . . . . . 14,873 12,500 (6,942) 20,431 Net interest income . . . . . . . . . . . . . . . . . . . . . . . . . . 93,230 82,669 8,440 184,339 Provision for loan and lease losses . . . . . . . . . . . . . . . 10,589 7,250 — 17,839 Net interest income after provision for loan and lease losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82,641 75,419 8,440 166,500 Non-interest income: Refund transfer product fees . . . . . . . . . . . . . . . . 38,956 — — 38,956 Tax advance product fees . . . . . . . . . . . . . . . . . . 31,913 — — 31,913 Card fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94,707 — — 94,707 Loan fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,882 — — 3,882 Rental income from equipment on operating leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — 45,925 — 45,925 Bank-owned life insurance income . . . . . . . . . . . 2,216 — — 2,216 Deposit fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 736 — — 736 Net servicing fees . . . . . . . . . . . . . . . . . . . . . . . . — 2,423 — 2,423 Gain on sale of government guaranteed loans . . . — 4,647 — 4,647 Loss on sale of securities available for sale, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (493) — — (493) Loss on foreclosed real estate . . . . . . . . . . . . . . . (6) — — (6) Loan customer service fees . . . . . . . . . . . . . . . . . — 3,434 — 3,434 Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . 261 2,123 — 2,384 Total non-interest income . . . . . . . . . . . . . . . . . . . . . . 172,172 58,552 — 230,724 Non-interest expense: Compensation and benefits . . . . . . . . . . . . . . . . . 88,728 45,191 — 133,919 Refund transfer product expense . . . . . . . . . . . . . 11,885 — — 11,885 Tax advance product expense . . . . . . . . . . . . . . . 3,241 — — 3,241 Card processing expense . . . . . . . . . . . . . . . . . . . 24,130 — — 24,130 Depreciation on equipment on operating leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — 37,187 — 37,187 Occupancy and equipment expense . . . . . . . . . . . 16,465 4,947 — 21,412 Legal and consulting expense . . . . . . . . . . . . . . . 8,384 1,999 — 10,383 Marketing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,117 928 — 3,045 Data processing expense . . . . . . . . . . . . . . . . . . . 1,449 — — 1,449 Amortization expense . . . . . . . . . . . . . . . . . . . . . 12,362 190 6,813 T 19,365 Intangible impairment . . . . . . . . . . . . . . . . . . . . . 10,248 — — 10,248 Servicing fee paid to minority partner . . . . . . . . . — 3,814 — 3,814 Other expense . . . . . . . . . . . . . . . . . . . . . . . . . . . 20,654 9,308 — 29,962 Total non-interest expense . . . . . . . . . . . . . . . . . . . . . . 199,663 103,564 6,813 310,040 Income before income tax expense . . . . . . . . . . . . . . 55,150 30,407 1,627 87,184 Income tax expense (benefit) (1) . . . . . . . . . . . . . . . . . 10,233 (2,030) 455 U 8,658 Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,917 32,437 1,172 78,526 Net income attributable to non-controlling interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . — 3,326 — 3,326 Net income attributable to parent . . . . . . . . . . . . . . $ 44,917 $ 29,111 $ 1,172 $ 75,200 (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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4.86 $ 23.54 $ 5.99 Diluted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4.83 $ 22.52 $ 5.96 See Notes to Unaudited Pro Forma Condensed Combined Financial Information. 99