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UNITED BANCORP INC /OH/

For the period ended Dec 31, 2025. Filed Mar 18, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 18, 2026

UBCP$14.05-3.4%Stored close · as of Nov 10, 2026

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Contents

EX-13 · Accounting Pronouncements Adopted in 2025

Accounting Pronouncements Adopted in 2025

ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures: During the year ended December 31, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): “Improvements to Income Tax Disclosures”. The amendments further enhance income tax disclosures, primarily through standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The amendments are effective for fiscal years beginning after December 15, 2024, and interim periods within fiscal years beginning after December 15, 2025. Early adoption is permitted and should be applied either prospectively or retrospectively.

The implementation of this guidance did not have a material impact on the Consolidated Financial Statements.

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