Exhibit 99.3

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION

The unaudited pro forma combined condensed consolidated financial information has been prepared using the acquisition method of accounting under the provisions of the Financial Accounting Standards Board Accounting Standards Codification 805, “Business Combinations”, giving effect to the acquisition of Cecil Bancorp, Inc. (“Cecil”) by ENB Financial Corp (the “Corporation”). Under this method, Cecil’s assets and liabilities as of February 1, 2026, the date of the acquisition, will be recorded at their respective fair values and added to those of the Corporation. Any difference between the purchase price for Cecil and the fair value of the identifiable net assets acquired (including core deposit intangibles) will be recorded as goodwill. The goodwill resulting from the acquisition will not be amortized to expense but instead will be reviewed for impairment at least annually. Any core deposit intangible with estimated useful lives to be recorded by the Corporation in connection with the acquisition will be amortized to expense over such core deposit intangible asset’s estimated useful life. The financial statements of the Corporation issued after the acquisition will reflect the results attributable to the acquired operations of Cecil beginning on the date of completion of the acquisition. The following unaudited pro forma condensed combined financial information and accompanying notes are based on and should be read in conjunction with the following historical financial statements and accompanying notes:

The unaudited pro forma condensed combined financial information is provided for illustrative information purposes only. The unaudited pro forma condensed combined financial information is not necessarily, and should not be assumed to be, an indication of the actual results that would have been achieved had the merger been completed as of the dates indicated or that may be achieved in the future. The unaudited pro forma combined condensed financial statements have been prepared in accordance with Article 11 of Regulation S-X, Pro Forma Information, which requires the depiction of the accounting for the transaction, which we refer to as transaction accounting adjustments. Regulation S-X also allows for management adjustments that could include presentation of reasonably estimable cost savings and revenue enhancements and other transaction effects that have occurred or are reasonably expected to occur. The Corporation has elected not to present management’s adjustments and will only be presenting transaction accounting adjustments in the following unaudited pro forma condensed combined financial information.

The following unaudited pro forma combined consolidated balance sheet as of September 30, 2025 combines information from the unaudited consolidated balance sheet of the Corporation as of September 30, 2025 with the unaudited consolidated balance sheet of Cecil as of September 30, 2025, as if it had been consummated on September 30, 2025. The unaudited pro forma condensed combined statements of income for the nine months ended September 30, 2025, combines information from the unaudited consolidated statements of income of the Corporation for the nine months ended September 30, 2025, with the unaudited consolidated statement of income of Cecil for the nine months ended September 30, 2025, giving effect to the transaction as if it had been consummated on January 1, 2024. Certain reclassification adjustments have been made to Cecil’s financial statements to conform to the Corporation’s financial statement presentation, and certain reclassifications have been made to the Corporation’s financial statements to break-out certain financial statement line items.

The unaudited pro forma condensed consolidated financial statements were prepared with the Corporation as the accounting acquirer and Cecil as the accounting acquiree under the acquisition method of accounting. Accordingly,

the consideration paid by the Corporation to complete the acquisition of Cecil will be allocated to Cecil’s assets and liabilities based upon their estimated fair values as of the date of completion of the acquisition. The fair value adjustments made to the acquired assets and liabilities herein are considered preliminary and are subject to changes as the Corporation finalizes its fair value determinations. The allocation is dependent upon certain valuations and other studies that have not been finalized at this time; however, preliminary significant valuations based on the fair value of the acquired assets and liabilities have been estimated and included in the unaudited condensed pro forma financial statements.

The final allocation of the purchase price will be determined after completion of thorough analyses to determine the fair value of Cecil’s tangible and identifiable intangible assets and liabilities as of February 1, 2026, the effective date. Increases or decreases in the estimated fair values of the net assets as compared with the information shown in the unaudited pro forma combined condensed consolidated financial information may change the amount of the purchase price allocated to goodwill and other assets and liabilities and may impact the Corporation’s consolidated statements of income due to adjustments in yield and/or amortization of the adjusted assets or liabilities. Any changes to Cecil’s stockholders’ equity, including results of operations from September 30, 2025, through the closing date will also change the purchase price allocation, which may include the recording of a lower or higher amount of goodwill. The final adjustments may be materially different from the transaction accounting adjustments presented herein.

The pro forma statements of income and per share data information does not include anticipated cost savings or revenue enhancements. The Corporation and Cecil continue to assess the two companies’ personnel, benefits plans, premises, equipment, computer systems, and service contracts to determine where the companies may take advantage of redundancies including converting Cecil to the Corporation’s core operating system. Certain decisions arising from these assessments may involve canceling contracts between either Cecil or the Corporation and certain service providers. There is no assurance that the anticipated cost savings will be realized on the anticipated time schedule or at all. The pro forma combined basic and diluted earnings per share of the Corporation’s common stock is based on the pro forma combined net income for Cecil and the Corporation divided by the basic or diluted common shares of the Corporation for the periods presented on such statements of income. The pro forma information includes adjustments related to the fair value of assets and liabilities of Cecil and is subject to adjustment as additional information becomes available and as final merger date analyses are performed. The pro forma combined balance sheet and book value per share data includes the adjustment to reflect the unaccrued one-time merger and conversion related charges for the Corporation and Cecil: (a) the Corporation’s pre-tax charges are estimated at $2,485,000 ($2,128,000 after tax) and $1,550,000 ($1,213,000 after tax) for merger and conversion related charges and are included as a pro forma liability accrual with the after-tax cost as reduction to retained earnings, and (b) Cecil’s pre-tax charges are estimated at $497,000 ($360,000 after-tax) and are included as a pro forma fair value liability accrual. The pro forma combined book value per share of the Corporation is based on the pro forma combined common stockholders’ equity of Cecil and the Corporation divided by total common shares of the Corporation.

The unaudited pro forma data are qualified by the statements set forth under this caption and should not be considered indicative of the market value of the Corporation’s common stock or the actual or future results of operations of the Corporation for any period. Actual results may be materially different than the pro forma information presented.

ENB FINANCIAL CORP

Unaudited Combined Pro Forma Balance Sheets as of September 30, 2025

(Dollars in Thousands, except per share data)

See accompanying notes to Unaudited Pro Forma Combined Consolidated Financial Information. 

ENB FINANCIAL CORP

Unaudited Combined Pro Forma Statement of Income for the Nine Months September 30, 2025

(Dollars in Thousands, except per share data)

See accompanying notes to Unaudited Pro Forma Combined Consolidated Financial Information. 

ENB FINANCIAL CORP

Unaudited Combined Pro Forma Statement of Income for the Year Ended December 31, 2024

(Dollars in Thousands, except per share data)

See accompanying notes to Unaudited Pro Forma Combined Consolidated Financial Information. 

Note 1 - Purchase price consideration

In this pro forma analysis and under the terms of the Agreement and Plan of Stock Acquisition (the "Agreement"), the Corporation has used the $1.88 per share cash consideration exchanged for 100% of all of the outstanding shares of Cecil's common stock. Further, under the terms of the Agreement, each unexercised stock option as of February 1, 2026, was exchanged at the exchange rate of $1.88 per share, less the options exercise price of $1.30 per share.  

Balance sheet adjustment at September 30, 2025 represents the actual cash consideration paid for outstanding shares of Cecil's common stock and the settlement of outstanding stock options as follows (dollars in thousands except per share data):

Note 2 - Acquisition Consideration Allocation

Under the acquisition method of accounting, the total merger consideration is allocated to the acquired tangible and intangible assets and assumed liabilities of Cecil based on their estimated fair value as of the acquisition date of the merger. The excess of the acquisition consideration over the fair value of the assets acquired and liabilities assumed, if any, is allocated to goodwill.

The total acquisition consideration as shown in the tables above is allocated to Cecil's tangible and intangible assets and liabilities based on their fair values as follows (in thousands):

Note 3 - Stockholders' equity

Balance sheet adjustments to reflect the reversal of Cecil's historical common stock, additional paid in capital and accumulated other comprehensive loss (in thousands).

Balance sheet adjustments to retained earnings to reflect the reversal of Cecil's historical accumulated deficit, estimated one-time merger charges for the Corporation and Cecil that have not yet been expensed, net of tax, and nonrecurring charges associated with system conversion of Cecil's core processing system, net of tax.  Also see Note 15 (in thousands).

The Corporation acquired all of the outstanding common shares of Cecil in exchange for cash, resulting in the elimination of Cecil's common shares, resulting in the elimination of their outstanding shares in the combined proforma consolidated financial statements.

Note 4 - Interest bearing deposits with banks

Interest bearing deposits with banks balance sheet adjustment reflects the payment of the total purchase price of the acquisition, and the related statements of income adjustment to reflect the cost of the purchase price, assuming an effective funds rate of 4.09% at September 30, 2025 (in thousands).

Note 5 - Securities available for sale

Balance sheet adjustment to reflect the difference in fair value between Cecil's matrix pricing and the Corporation's quoted prices for the securities, the majority of which were liquidated shortly after the acquisition date.  Matrix pricing is a technique commonly used to price debt securities that are not actively traded using the securities relationship to other benchmark quotes.  There is no income statement adjustment for securities sold, while the adjustment for the securities retained represents amortization of the premium (in thousands). 

Note 6 - Loans 

Balance sheet adjustment to reflect the fair value discount for acquired purchased credit deteriorated ("PCD") loans and Purchased Seasoned Loans ("PSL") and other loan adjustments.  The fair value adjustments will be subsequently recognized over the expected life of the loans.  Balance sheet and income statement adjustment to reflect the reversal of existing deferred net loan fees (in thousands).

In November 2025, the FASB released ASU 2025-08, Financial Instruments - Credit Losses (Topic 326): Purchased Loans, introducing significant changes to the Current Expected Loss (CECL) standard.  This update aims to enhance comparability and consistency in acquisition reporting.

The Corporation elected to early adopt ASU 2025-08 and used the gross up approach to record the allowance for credit losses for PSLs.  

Note 7 - Allowance for credit losses 

Balance sheet adjustment for the reversal of Cecil's existing allowance for loan losses, balance sheet adjustment for PSL and PCD loans for the allowance for credit losses (in thousands).

Note 8 - Premises and equipment

Balance sheet and statement of income adjustment to reflect the fair value of land and buildings and the related depreciation adjustment based on the expected life of the related asset (in thousands).

Note 9 -  Core Deposit Intangible

Balance sheet adjustment to core deposit intangible to reflect the fair value for acquired core deposit intangible asset. Statement of income adjustment for the amortization based upon an expected life of 10 years using sum of years' digit amortization method (in thousands).

Note 10 - Operating leases

Balance sheet and statement of income adjustment to reflect the reversal of Cecil's right of use asset and operating lease liability, the establishment of the acquired leases right of use asset (included in other assets on the balance sheet) and related lease obligation (included in other liabilities) using current incremental borrowing rates and expected lease expiration. Adjustment also includes fair value mark of operating lease contracts, which will be amortized over 8 years.  Impact on statement of income included in occupancy expense (in thousands).

Note 11 - Deferred tax asset and income tax expense

Balance sheet adjustment reflects differences in combined state and federal statutory income tax rate from 27.52% to be realized by Cecil, to the expected apportioned multi-state and federal statutory income tax rate expected to be realized by the Corporation, the adjustment to expected realization of net operating loss benefits under Internal Revenue Code 302 limitations, fair value adjustment and one time merger charges.  Related statements of income adjustments to proforma adjustments using a statutory rate of 21.75% for book income tax expense (in thousands).

Note 12 - Other assets

Balance sheet adjustment to reflect the fair value of repossessed assets.  There is no expected impact on the statement of income (in thousands).

Note 13 -  Deposits

Balance sheet adjustment to deposits related to the fair value of interest-bearing time deposits.  Statement of income adjustment related to the amortization of discount on interest-bearing time deposits based on the maturities of interest-bearing time deposits (in thousands).

Note 14 - Reserve for unfunded commitments

Balance sheet adjustment to decrease the reserve for unfunded loan commitments, with no impact to the statement of income (in thousands).

Note 15 - Other liabilities

Balance sheet adjustments to reflect the unaccrued, estimated remaining, one-time merger and conversion related charges for the Corporation, net of taxes of $3,341,000 and conversion related charges for Cecil, net of taxes of $360,000 (Cecil's taxes on estimated merger charges of $136 included in tax impact of fair value adjustments, in deferred tax asset above) . It is noted that a tax benefit was not taken for certain merger related obligations and costs that were not considered to be tax deductible (in thousands).