| ITEM 15. | Exhibits and Financial Statement Schedules |
| 3.1 | Certificate of Incorporation of Magyar Bancorp, Inc. (1) |
| 3.2 | Bylaws of Magyar Bancorp, Inc. (2) |
| 3.3 | Amendment to Certificate of Incorporation of Magyar Bancorp, Inc. (8) |
| 4.1 | Form of Common Stock Certificate of Magyar Bancorp, Inc. (2) |
| 4.2 | Description of the Capital Stock of Magyar Bancorp, Inc. (3) |
| 10.1 | Form of Employee Stock Ownership Plan (2) |
| 10.2 | Restated Director Supplemental Retirement Income and Deferred Compensation Agreement for Joseph A. Yelencsics (4) |
| 10.3 | [intentionally omitted] |
| 10.4 | Restated Director Supplemental Retirement Income and Deferred Compensation Agreement for Thomas Lankey (4) |
| 10.5 | Restated Director Supplemental Retirement Income and Deferred Compensation Agreement for Andrew G. Hodulik (4) |
| 10.6 | Form of Change in Control Agreement for Executive Officers (2) |
| 10.7 | Executive Supplemental Retirement Income Agreement for John Fitzgerald (4) |
| 10.8 | Executive Supplemental Retirement Income Agreement for Jon Ansari (4) |
| 10.9 | Employment Agreement for John Fitzgerald (5) |
| 10.10 | Employment Agreement for Jon Ansari (9) |
| 10.11 | Change in Control Agreement for Peter Brown (5) |
| 10.12 | Supplemental Executive Retirement Plan for John Fitzgerald (6) |
| 10.13 | Supplemental Executive Retirement Plan for Jon Ansari (6) |
| 10.14 | Magyar Bancorp, Inc. 2022 Equity Incentive Plan (7) |
| 19 | Insider Trading Policy |
| 21 | Subsidiaries of Registrant (2) |
| 23 | Consent of S.R. Snodgrass, P.C. |
| 31.1 | Certification of Chief Executive Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| 31.2 | Certification of Chief Financial Officer pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
| 32 | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
| 97 | Clawback Policy relating to erroneously awarded executive compensation |
| 101 | The following materials from the Company’s Annual Report on Form 10-K for the year ended September 30, 2024, formatted in XBRL (Extensible Business Reporting Language): (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Income, (iii) the Consolidated Statement of Comprehensive Income, (iv) the Consolidated Statements of Changes in Stockholders’ Equity, (v) the Consolidated Statements of Cash Flows and (vi) the Notes to Consolidated Financial Statements. |
| 104 | Inline XBRL Cover Page Interactive Data File |
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| (1) | Incorporated by reference to Exhibit 3.1 to the Registration Statement on Form SB-2 of Magyar Bancorp, Inc. (file no. 333-128392), originally filed with the Securities and Exchange Commission on September 16, 2005, as amended. |
| (2) | Incorporated by reference to the Registration Statement on Form SB-2 of Magyar Bancorp, Inc. (file no. 333-128392), originally filed with the Securities and Exchange Commission on September 16, 2005, as amended. |
| (3) | Incorporated by reference to the Annual Report on Form 10-K of Magyar Bancorp, Inc. (file no. 000-51726), filed with the Securities and Exchange Commission on December 20, 2021. |
| (4) | Incorporated by reference to the Annual Report on Form 10-KSB of Magyar Bancorp, Inc. (file no. 000-51726), originally filed with the Securities and Exchange Commission on December 29, 2006. |
| (5) | Incorporated by reference to the Company’s Registration Statement on Form S-1 (File No. 333-254282), filed with the Securities and Exchange Commission on March 15, 2021. |
| (6) | Incorporated by reference to the Current Report on Form 8-K of Magyar Bancorp, Inc. (file no 000-51726), originally filed with the Securities and Exchange Commission on May 29, 2019. |
| (7) | Incorporated by reference to Appendix A to the Company’s definitive Proxy Statement (file no. 000-51726) filed with the SEC on July 18, 2022. |
| (8) | Incorporated by reference to Exhibit 3.1 to the Company’s Form 8-K filed on July 12, 2021. |
| (9) | Incorporated by reference to the Annual Report on Form 10-K of Magyar Bancorp, Inc. (file no. 000-51726), filed with the Securities and Exchange Commission on December 22, 2022. |
