MSBB / Mercer Bancorp, Inc. - Pengajuan SECLaporan Tahunan, Pernyataan Proksi

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended June 30, 2025 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 000-56575 Mercer

Letter of S.R. Snodgrass, P.C. dated June 20, 2025

EXHIBIT 16.1 ® Snodgrass CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS June 20, 2025 Securities and Exchange Commission 100 F Street Northeast Washington, DC 20549 We have read Mercer Bancorp, Inc.'s statements included under Item 4.01 of its Form 8-K filed on June 20, 2025, and we agree with such statements concerning our firm. S.R. Snodgrass, P.C.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 17, 2025 Mercer Bancorp, Inc

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): June 17, 2025 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission File

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended March 31, 2025 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 000-56575 Mercer

Form of Restricted Stock Award Agreement

EXHIBIT 10.2 FORM OF RESTRICTED STOCK AWARD AGREEMENT Granted by MERCER BANCORP, INC. under the MERCER BANCORP, INC. 2025 EQUITY INCENTIVE PLAN This Restricted Stock Award Agreement (“Restricted Stock Award” or “Agreement”) is and will be subject in every respect to the provisions of the Mercer Bancorp, Inc. 2025 Equity Incentive Plan (the “Plan”), which are incorporated herein by reference and ma

Form of Non-Qualified Stock Option Award Agreement

EXHIBIT 10.4 FORM OF NON-QUALIFIED STOCK OPTION AWARD AGREEMENT Granted by MERCER BANCORP, INC. under the MERCER BANCORP, INC. 2025 EQUITY INCENTIVE PLAN This Non-Qualified Stock Option Award Agreement (“Option” or “Agreement”) is and will be subject in every respect to the provisions of the Mercer Bancorp, Inc. 2025 Equity Incentive Plan (the “Plan”), which are incorporated herein by reference an

Financial Statements and Exhibits, Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 25, 2025 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission

As filed with the Securities and Exchange Commission on February 26, 2025 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Mercer Bancorp, Inc. (Exact Name of Reg

Registration No. 333- As filed with the Securities and Exchange Commission on February 26, 2025 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 92-3452469 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S.

Filing Fee Table

EXHIBIT 107 Calculation of Filing Fee Tables Form S-8 (Form Type) Mercer Bancorp, Inc.

Form of Incentive Stock Option Award Agreement

EXHIBIT 10.3 FORM OF INCENTIVE STOCK OPTION AWARD AGREEMENT Granted by MERCER BANCORP, INC. under the MERCER BANCORP, INC. 2025 EQUITY INCENTIVE PLAN This Incentive Stock Option Award Agreement (“Option” or “Agreement”) is and will be subject in every respect to the provisions of the Mercer Bancorp, Inc. 2025 Equity Incentive Plan (the “Plan”), which are incorporated herein by reference and made a

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended December 31, 2024 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 000-56575 Mer

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.      )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No.      ) Filed by the Registrant x Filed by a Party other than the Registrant ¨ Check the appropriate box: ¨ Preliminary Proxy Statement ¨ Confidential, for Use of the Commission Only (as permitted by Rule 14a

Mercer Bancorp, Inc. Policy Regarding Insider Trading

Exhibit 19 MERCER BANCORP, INC. POLICY REGARDING INSIDER TRADING Mercer Bancorp, Inc. (the “Company”) is a public company whose common stock is quoted on the OTCQB Market and registered under the Securities Exchange Act of 1934, as amended. As a public company, the Company files periodic reports and proxy statements with the Securities and Exchange Commission (the “SEC”). Investments by directors,

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended September 30, 2024 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 000-56

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 12b-25

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 12b-25 Commission File No. 000-56575 NOTIFICATION OF LATE FILING (Check One): ⌧ Form 10-K ☐ Form 20-F ☐ Form 11-K ☐ Form10-Q ☐ Form 10-D ☐ Form N-CEN ☐ Form N-CSR For Period Ended: September 30, 2024 ☐ Transition Report on Form 10-K ☐ Transition Report on Form 20-F ☐ Transition Report on Form 11-K ☐ Transition Report on Form 10-Q For t

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 18, 2024 Mercer Bancorp,

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): December 18, 2024 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended June 30, 2024 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 000-56575 Mercer

MERCER SAVINGS BANK EMPLOYMENT AGREEMENT

Exhibit 10.1 MERCER SAVINGS BANK EMPLOYMENT AGREEMENT This Agreement (this “Agreement”) is made effective as of this 9th day of June 2024 (the “Effective Date”), by and between Mercer Savings Bank (the “Bank”), a state-chartered institution with its principal offices at 1100 Irmscher Blvd, Celina, OH 45822 and Sherman Crum (“Executive”). References to the “Company” in this Agreement means Mercer B

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers, Financial Statements and Exhibits

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 9, 2024 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission File

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q/A (Amendment No. 1)

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q/A (Amendment No. 1) ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended December 31, 2023 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission Fi

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended March 31, 2024 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 000-56575 Mercer

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 12b-25

SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 12b-25 Commission File No. 000-56575 NOTIFICATION OF LATE FILING (Check One):◻ Form 10-K ◻ Form 20-F ◻ Form 11-K ⌧ Form10-Q ◻ Form 10-D ◻ Form N-CEN ◻ Form N-CSR For Period Ended:March 31, 2024 ◻Transition Report on Form 10-K ◻Transition Report on Form 20-F ◻Transition Report on Form 11-K ◻Transition Report on Form 10-Q For the Transit

Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 14, 2024 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission File

Submission of Matters to a Vote of Security Holders

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): February 20, 2024 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended December 31, 2023 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 000-56575 Mer

MSBB / Mercer Bancorp, Inc. / Mercer Bancorp, Inc. Passive Investment

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 13G Under the Securities Exchange Act of 1934 (Amendment No.)* Mercer Bancorp, Inc. (Name of Issuer) Common Stock, par value $0.01 per share (Title of Class of Securities) 58774N 101 (CUSIP Number) December 31, 2023 (Date of Event Which Requires Filing of This Statement) Check the appropriate box to designate the rule

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. )

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 SCHEDULE 14A Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant x Filed by a Party other than the Registrant ¨ Check the appropriate box: ¨ Preliminary Proxy Statement ¨ Confidential, for Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) x Defin

Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers, Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year, Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 16, 2024 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission F

Amended and Restated Bylaws of Mercer Bancorp, Inc. (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed with the Securities and Exchange Commission on January 17, 2024)

Exhibit 3.2 MERCER BANCORP, INC. AMENDED AND RESTATED BYLAWS ARTICLE I STOCKHOLDERS Section 1. Annual Meeting. Mercer Bancorp, Inc. (the “Corporation”) shall hold an annual meeting of its stockholders to elect directors and to transact any other business within its powers, at such place, on such date and at such time as the Board of Directors shall fix. Failure to hold an annual meeting does not i

Description of Mercer Bancorp, Inc. Securities

Exhibit 4.2 DESCRIPTION OF CAPITAL STOCK OF MERCER BANCORP Unless otherwise indicated or the context otherwise requires, references in this Exhibit 4.2 to “Mercer Bancorp,” the “Company,” “we, “us” and “our” refer collectively to Mercer Bancorp, Inc. and Mercer Savings Bank, or to either of those entities, depending on the context. The summary information provided in this Exhibit 4.2 is qualified

Employment Agreement, dated as of January 1, 2021, by and between Mercer Savings Bank and Timothy L. Bigham

Exhibit 10.9 EMPLOYMENT AGREEMENT This Employment Agreement (hereinafter referred to as this “Agreement”), entered into as of the 1st day of January, 2021, by and among Mercer Savings Bank (hereinafter referred to as “Bank”) and Timothy L. Bigham (hereinafter referred to as the “Employee”). WITNESSETH: WHEREAS, the Employee is currently employed as the Senior Vice President - Operations of the Ban

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended September 30, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM TO Commission File Number 000-56

Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): November 21, 2023 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission

As filed with the Securities and Exchange Commission on September 19, 2023

As filed with the Securities and Exchange Commission on September 19, 2023 Registration No.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended June 30, 2023 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 333-270445 Mercer

MERCER BANCORP, INC. ANNOUNCES COMPLETION OF INITIAL PUBLIC OFFERING

Exhibit 99.1 FOR IMMEDIATE RELEASE Contact: Barry Parmiter President and Chief Executive Officer Mercer Savings Bank Mercer Bancorp, Inc. (419) 586-5158 MERCER BANCORP, INC. ANNOUNCES COMPLETION OF INITIAL PUBLIC OFFERING Celina, Ohio, July 26, 2023 — Mercer Bancorp, Inc. (the “Company”), the holding company for Mercer Savings Bank (the “Bank”), announced today that it has completed its initial pu

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-A FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 Mercer Bancorp, Inc. (Exact Name of Registrant

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-A FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in Its Charter) Maryland 92-3452469 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification No.) 1

Financial Statements and Exhibits, Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 26, 2023 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 000-56575 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission File

Other Events

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): July 21, 2023 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 333-270445 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission Fil

Table of Contents

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q ☒ Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the quarterly period ended March 31, 2023 OR ☐ Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to Commission File No. 333-270445 Merce

(Proposed Holding Company for Mercer Savings Bank) Up to 1,236,250 shares of Common Stock (Subject to increase to up to 1,421,688 shares)

Filed pursuant to Rule 424(b)(3) Registration No.: 333-270445 PROSPECTUS SUPPLEMENT (To Prospectus Dated May 15, 2023) (Proposed Holding Company for Mercer Savings Bank) Up to 1,236,250 shares of Common Stock (Subject to increase to up to 1,421,688 shares) This prospectus supplement supplements the prospectus of Mercer Bancorp, Inc. dated May 15, 2023, and should be read together with the prospect

(Proposed Holding Company for Mercer Savings Bank) Up to 1,236,250 Shares of Common Stock (Subject to Increase to up to 1,421,688 Shares)

Filed Pursuant to Rule 424(b)(3) Registration No. 333-270445 PROSPECTUS (Proposed Holding Company for Mercer Savings Bank) Up to 1,236,250 Shares of Common Stock (Subject to Increase to up to 1,421,688 Shares) Mercer Bancorp, Inc., referred to as “Mercer Bancorp” throughout this prospectus, is offering shares of common stock for sale at $10.00 per share in connection with the conversion of Mercer

Agency Agreement dated May 15, 2023

EX-1.1 2 tm2315138d1ex1-1.htm EXHIBIT 1.1   Exhibit 1.1   Up to 1,236,250 Shares   (Subject to increase up to 1,421,688 in shares the event of an increase in the pro forma market value of the Company’s Common Stock)   MERCER BANCORP, INC. (a Maryland corporation)   Common Stock (par value $0.01 per share)   AGENCY AGREEMENT   May 15, 2023   Performance Trust Capital Partners, LLC  500 West Madison

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 15, 2023 Mercer Bancorp, Inc.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): May 15, 2023 Mercer Bancorp, Inc. (Exact Name of Registrant as Specified in its Charter) Maryland 333-270445 92-3452469 (State or Other Jurisdiction of Incorporation) (Commission File

May 10, 2023

May 10, 2023 Via Edgar Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Mercer Bancorp, Inc. Registration Statement on Form S-1 (Registration Number 333-270445) Request for Acceleration of Effectiveness Ladies and Gentlemen: In accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, we hereby join Mercer Bancorp, Inc. in requesting tha

MERCER BANCORP, INC. 1100 Irmscher Blvd Celina, Ohio 45822

MERCER BANCORP, INC. 1100 Irmscher Blvd Celina, Ohio 45822 May 10, 2023 Via Edgar Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Mercer Bancorp, Inc. Registration Statement on Form S-1 (Commission File No. 333-270445) Request for Acceleration of Effectiveness Ladies and Gentlemen: Mercer Bancorp, Inc. hereby requests that the effective date of the above referenced

Form of Agency Agreement by and among Mercer Bancorp, Inc., Mercer Savings Bank and Performance Trust Capital Partners, LLC

  Exhibit 1.3   Up to 1,236,250 Shares   (Subject to increase up to 1,421,688 in shares the event of an increase in the pro forma market value of the Company’s Common Stock)   MERCER BANCORP, INC. (a Maryland corporation)   Common Stock (par value $0.01 per share)   AGENCY AGREEMENT   [•]   Performance Trust Capital Partners, LLC  500 West Madison Street  Suite 450  Chicago, Illinois 60661   Ladie

Mercer Savings Bank Employee Stock Ownership Plan (incorporated by reference to Exhibit 10.8 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.8 MERCER SAVINGS BANK EMPLOYEE STOCK OWNERSHIP PLAN (adopted effective January 1, 2023) MERCER SAVINGS BANK EMPLOYEE STOCK OWNERSHIP PLAN This Employee Stock Ownership Plan (the “Plan”) has been executed on the 18th day of April, 2023, by Mercer Savings Bank (the “Bank”) and shall be effective as of the 1st day of January, 2023. W I T N E S S E T H   T H A T WHEREAS, the board of direct

Employment Agreement between Mercer Savings Bank and Alvin B. Parmiter

Exhibit 10.1 MERCER SAVINGS BANK EMPLOYMENT AGREEMENT This Amended and Restated Agreement (this “Agreement”) is made effective as of the 1st day of March, 2023 (the “Effective Date”), by and between Mercer Savings Bank (the “Bank”), a state-chartered institution with its principal offices at 1100 Irmscher Blvd, Celina, OH 45822 and Alvin B. Parmiter (“Executive”). References to the “Company” in th

As filed with the Securities and Exchange Commission on April 25, 2023

As filed with the Securities and Exchange Commission on April 25, 2023 Registration No.

Amendment to Director Retirement Agreement between Mercer Savings Bank and David L. Keiser (incorporated by reference to Exhibit 10.7 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.7 AMENDMENT TO THE MERCER SAVINGS BANK DIRECTOR RETIREMENT AGREEMENT THIS AMENDMENT to the Director Retirement Agreement (the “Agreement”) is entered into by and between Mercer Savings Bank, a savings association located in Celina, Ohio (the “Bank”) and David L. Keiser (the “Director”), on this 18th day of April 2023. WHEREAS, the Agreement was entered into on May 20, 2014; and WHEREAS,

Appraisal Update Report of FinPro, Inc.

Exhibit 99.6 Conversion Valuation Appraisal Report Page 1  Table of Contents Mercer Savings Bank Table of Contents 1 Introduction 2 1. Comparisons with Publicly Traded Thrifts 5 Valuation Adjustments 6 2. Valuation 7 Discussion of Weight Given to Valuation Multiples 7 Offering Value in Relation to Comparables 10 Comparison to Recent Standard Conversions 12 Valuation Conclusion 13 7. Exhibits 22 Co

Filing fees exhibit

Exhibit 107 Calculation of Filing Fee Tables Form S-1 (Form Type) Mercer Bancorp, Inc.

Stock Order and Certification Form

Exhibit 99.5 ORDER DEADLINE & DELIVERY: A Stock Order Form, properly completed and with full payment, must be received (not postmarked) before 5:00 p.m., Eastern Time, on June 14, 2023. Subscription rights will become void after the deadline. Stock Order Forms can be delivered by overnight delivery to the Stock Information Center address on this form, by hand-delivery to Mercer Savings Bank’s offi

Amendment to Director Retirement Agreement between Mercer Savings Bank and Kristin M. Fee

Exhibit 10.6 AMENDMENT TO THE MERCER SAVINGS BANK DIRECTOR RETIREMENT AGREEMENT THIS AMENDMENT to the Director Retirement Agreement (the “Agreement”) is entered into by and between Mercer Savings Bank, a savings association located in Celina, Ohio (the “Bank”) and Kristin Fee (the “Director”), on this 18th day of April 2023. WHEREAS, the Agreement was entered into on July 24, 2013; and WHEREAS, pu

Marketing Materials

Exhibit 99.4 Dear Potential Investor: I am pleased to tell you about an investment opportunity. Mercer Bancorp, Inc., a newly formed Maryland corporation that will serve as the holding company of Mercer Savings Bank, is offering shares of its common stock for sale at a price of $10.00 per share. No sales commission will be charged to purchasers during the offering. The offering is being conducted

LUSE GORMAN, PC ATTORNEYS AT LAW 5335 WISCONSIN AVENUE, N.W., SUITE 780 WASHINGTON, D.C. 20015 TELEPHONE (202) 274-2000 FACSIMILE (202) 362-2902

LUSE GORMAN, PC ATTORNEYS AT LAW 5335 WISCONSIN AVENUE, N.W., SUITE 780 WASHINGTON, D.C. 20015 TELEPHONE (202) 274-2000 FACSIMILE (202) 362-2902 www.luselaw.com WRITER’S DIRECT DIAL NUMBER WRITER’S EMAIL (202) 274-2022 [email protected] April 25, 2023 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Re: Mercer Bancorp,

Director Retirement Agreement between Mercer Savings Bank and David L. Keiser (incorporated by reference to Exhibit 10.3 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.3 MERCER SAVINGS BANK DIRECTOR RETIREMENT AGREEMENT THIS DIRECTOR RETIREMENT AGREEMENT (the “Agreement”) is adopted this 20th day of May, 2014, by and between Mercer Savings Bank, a savings association located in Celina, Ohio (the “Bank”) and David L. Keiser (the “Director”). The purpose of this Agreement is to provide specified benefits to the Director, a member of the Board of Directo

Letter of Dixon, Davis, Bagent & Company regarding change in accountants (incorporated by reference to Exhibit 16.2 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 16.2 Securities and Exchange Commission Washington, D.C. 20549 Commissioners: We have read the statements of Mercer Bancorp, Inc., included in the prospectus under the heading “Change in Auditor,” contained within its Registration Statement on Form S-1 filed on March 10, 2023, and we agree with such statements concerning our firm. /s/ Dixon, Davis, Bagent & Co. Dixon, Davis, Bagent & Co. M

Articles of Incorporation of Mercer Bancorp, Inc. (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 3.1 ARTICLES OF INCORPORATION MERCER BANCORP, INC. The undersigned, Alvin B. Parmiter, whose address is 1100 Irmscher Blvd, Celina, Ohio 45822, being at least eighteen years of age, acting as incorporator, does hereby form a corporation under the general laws of the State of Maryland, having the following Articles of Incorporation (the “Articles”): ARTICLE 1. Name. The name of the corporat

Form of Common Stock Certificate of Mercer Bancorp, Inc. (incorporated by reference to Exhibit 4 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 4 MERCER BANCORP, INC. INCORPORATED UNDER THE LAWS OF THE STATE OF MARYLAND CUSIP: THE SHARES REPRESENTED BY THIS CERTIFICATE ARE SUBJECT TO RESTRICTIONS, SEE REVERSE SIDE THIS CERTIFIES that is the owner of FULLY-PAID AND NON-ASSESSABLE SHARES OF COMMON STOCK, PAR VALUE $0.01 PER SHARE The shares evidenced by this certificate are transferable only on the books of Mercer Bancorp, Inc. by t

Engagement Letter between Mercer Savings Bank and Performance Trust Capital Partners, LLC (Marketing Agent Services)

Exhibit 1.1 January 25, 2023 Barry Parmiter President & CEO Mercer Savings Bank 1100 Irmscher Blvd. Celina, OH 45822 Dear Mr. Parmiter: We understand that the Board of Directors of Mercer Savings Bank (the “Bank”) is considering the adoption of a Plan of Conversion (the “Plan”) pursuant to which the Bank will convert to stock form and in connection therewith (A) reorganize into the holding company

Engagement Letter between Mercer Savings Bank and Performance Trust Capital Partners, LLC (Records Agent and Stock Information Center Manager Services)

Exhibit 1.2 January 23, 2023 Barry Parmiter President & CEO Mercer Savings Bank 1100 Irmscher Blvd. Celina, OH 45822 Dear Mr. Parmiter: We understand that the Board of Directors of Mercer Savings Bank (the “Bank”) is considering the adoption of a Plan of Conversion (the “Plan”) pursuant to which the Bank will convert to stock form and in connection therewith (A) reorganize into the holding company

Letter of Crowe LLP regarding change in accountants

Exhibit 16.1 Crowe LLP Independent Member Crowe Global Securities and Exchange Commission Washington, D.C. 20549 Commissioners: We have read the statements of Mercer Bancorp, Inc., included in the prospectus under the heading “Change in Auditor,” contained within its Registration Statement on Form S-1 filed on March 10, 2023, and we agree with such statements concerning our firm. Crowe LLP March 1

Power of Attorney (set forth on signature page)*

As filed with the Securities and Exchange Commission on March 10, 2023 Registration No.

Letter of FinPro, Inc. with respect to value of subscription rights

Exhibit 99.2 Boards of Directors March 7, 2023 Mercer Bancorp, Inc. Mercer Savings Bank 1100 Irmscher Boulevard Celina, OH 45822 Re: Plan of Conversion Subscription Rights Mercer Bancorp, Inc. Members of the Boards of Directors: The purpose of this letter is to provide an opinion of the value of the subscription rights of the “to be issued” common stock of Mercer Bancorp, Inc. (the “Corporation”),

Bylaws of Mercer Bancorp, Inc. (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 3.2 MERCER BANCORP, INC. BYLAWS ARTICLE I STOCKHOLDERS Section 1.          Annual Meeting. Mercer Bancorp, Inc. (the “Corporation”) shall hold an annual meeting of its stockholders to elect directors and to transact any other business within its powers, at such place, on such date and at such time as the Board of Directors shall fix. Failure to hold an annual meeting does not invalidate th

Amendment to Director Retirement Agreement between Mercer Savings Bank and Kristin M. Fee (incorporated by reference to Exhibit 10.6 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.6 AMENDMENT TO THE MERCER SAVINGS BANK DIRECTOR RETIREMENT THIS AMENDMENT to the Director Retirement Agreement (the “Agreement”) is entered into by and between Mercer Savings Bank, a savings association located in Celina, Ohio (the “Bank”) and [Name] (the “Director”), on this day of   2023. WHEREAS, the Agreement was entered into on [date]; and WHEREAS, pursuant to Section 7.1 of the Ag

Subsidiaries of Mercer Bancorp, Inc. (incorporated by reference to Exhibit 21 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 21 Subsidiaries of the Registrant The following is a list of the subsidiaries of Mercer Bancorp, Inc.: Name State/Jurisdiction of Incorporation Mercer Savings Bank Ohio

Appraisal Report of FinPro, Inc.

EX-99.3 24 tm238570d1ex99-3.htm EXHIBIT 99.3 Exhibit 99.3 Conversion Valuation Appraisal Report Page 1 Table of Contents Mercer Savings Bank Table of Contents 1 Introduction 3 1. Overview and Financial Analysis 6 General Overview 6 History and overview 6 Strategic Direction 7 balance sheet trends 7 Loan Portfolio 11 investments 13 asset quality 15 Funding composition 16 Asset liability management

First Amendment to the Director Agreement between Mercer Savings Bank and Richard A. Mosier (incorporated by reference to Exhibit 10.5 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.5 MERCER SAVINGS BANK Director Retirement Agreement FIRST AMENDMENT TO THE MERCER SAVINGS BANK DIRECTOR RETIREMENT AGREEMENT DATED OCTOBER 10, 2006 FOR RICHARD A. MOSIER THIS FIRST AMENDMENT is adopted this 23rd day of October, 2007, effective as of January 1, 2005, by and between Mercer Savings Bank located in Celina, Ohio (the “Bank”), and Richard A. Mosier (the “Director”). The Bank

Engagement letter between Mercer Savings Bank and FinPro, Inc. with respect to independent appraisal services

Exhibit 99.1 Professional Services Agreement This Professional Services Agreement (this “Agreement”) is by and between FinPro, Inc., a New Jersey corporation, with offices located at 46 East Main Street, Somerville, New Jersey, 08876 (the “Service Provider”) and the undersigned client (the "Client"), whose address is set forth in the accompanying Statement of Work. This Agreement is effective when

Employment Agreement between Mercer Savings Bank and Alvin B. Parmiter (incorporated by reference to Exhibit 10.1 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.1 MERCER SAVINGS BANK EMPLOYMENT AGREEMENT This Amended and Restated Agreement (this “Agreement”) is made effective as of the 1st day of March, 2023 (the “Effective Date”), by and between Mercer Savings Bank (the “Bank”), a state-chartered institution with its principal offices at 1100 Irmscher Blvd, Celina, OH 45822 and Alvin B. Parmiter (“Executive”). References to the “Company” in th

Filing fees exhibit

EX-FILING FEES Calculation of Filing Fee Tables Form S-1 (Form Type) Mercer Bancorp, Inc.

Director Retirement Agreement between Mercer Savings Bank and Richard A. Mosier (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.4 Mercer Savings Bank Director Retirement Agreement MERCER SAVINGS BANK DIRECTOR RETIREMENT AGREEMENT THIS DIRECTOR RETIREMENT AGREEMENT (the “Agreement”) is adopted this 10th day of October, 2006, by and between Mercer Savings Bank, a savings association located in Celina, Ohio (the “Bank”) and Richard A. Mosier (the “Director”). The purpose of this Agreement is to provide specified be

Plan of Conversion

Exhibit 2 PLAN OF CONVERSION OF MERCER SAVINGS BANK TABLE OF CONTENTS 1. INTRODUCTION 1 2. DEFINITIONS 1 3. PROCEDURES FOR CONVERSION 7 4. APPLICATIONS AND APPROVALS 9 5. SALE OF SUBSCRIPTION SHARES 9 6. PURCHASE PRICE AND NUMBER OF SUBSCRIPTION SHARES 9 7. RETENTION OF OFFERING PROCEEDS BY THE HOLDING COMPANY 10 8. SUBSCRIPTION RIGHTS OF ELIGIBLE ACCOUNT HOLDERS (FIRST PRIORITY) 10 9. SUBSCRIPTIO

Director Retirement Agreement between Mercer Savings Bank and Kristin M. Fee (incorporated by reference to Exhibit 10.2 to the Registration Statement on Form S-1 (file no. 333-270445), originally filed with the Securities and Exchange Commission on March 10, 2023)

Exhibit 10.2 Mercer Savings Bank Director Retirement Agreement MERCER SAVINGS BANK DIRECTOR RETIREMENT AGREEMENT THIS DIRECTOR RETIREMENT AGREEMENT (the “Agreement”) is adopted this 18th day of October, 2013, by and between Mercer Savings Bank, a savings association located in Celina, Ohio (the “Bank”) and Kristin Fee (the “Director”). The purpose of this Agreement is to provide specified benefits