Exhibit 99.2

UNAUDITED PRO FORMA

CONDENSED COMBINED FINANCIAL INFORMATION

After the close of business on December 1, 2025, MetroCity Bankshares, Inc. (“Metro City”) (NASDAQ Global Select Market: MCBS) completed the acquisition of First IC Corporation, a Georgia corporation (“First IC”), pursuant to an Agreement and Plan of Reorganization, dated as of March 16, 2025 (the “Reorganization Agreement”), by and among Metro City, Metro City Bank, a Georgia state-chartered bank and wholly owned subsidiary of Metro City, First IC and First IC Bank, a Georgia state-chartered bank and wholly owned subsidiary of First IC. Pursuant to the Reorganization Agreement, First IC merged with and into Metro City, with Metro City as the surviving corporation (the “Merger”), and each share of First IC common stock outstanding was converted into the right to receive 0.3729 shares of Metro City's common stock and $12.20 in cash, with cash also to be paid in lieu of fractional shares. Total merger consideration payable to equity-holders consisted of approximately 3,384,066 shares of Metro City common stock and an aggregate of $111.9 million in cash, which included approximately $1.1 million in cash paid for stock option cancellations and $5,000 cash in lieu to fractional shares. The transaction is accounted for as an acquisition and accordingly, First IC assets and liabilities are recorded by Metro City at their fair market value as of December 1, 2025.

The following unaudited pro forma condensed combined financial information and notes present how the combined financial statements of Metro City and First IC may have appeared had the Merger been completed at the beginning of the periods presented. The unaudited pro forma condensed combined financial information reflects the impact of the Merger on the combined balance sheets and combined statements of income under the acquisition method of accounting with Metro City as the acquirer. Under the acquisition method of accounting, First IC assets and liabilities are recorded by Metro City at their fair market value as of the date that the Merger is completed. The unaudited pro forma condensed combined balance sheet as of September 30, 2025 assumes the Merger was completed on that date. The unaudited condensed combined statement of income for the nine months ended September 30, 2025, and the year ending December 31, 2024 have been prepared as if the Merger was completed on January 1, 2024.

The unaudited pro forma condensed combined financial information is derived from and should be read in conjunction with the historical consolidated financial statements and related notes of Metro City, which are available on Metro City’s 2024 Annual Report on Form 10-K and the financial statements and related notes of First IC, which are incorporated into the Form 8-K/A as Exhibit 99.1.

The unaudited pro forma condensed combined financial information is presented for illustrative and informative purposes only and is not necessarily indicative or representative of the financial position or results of operations presented as of the date or for the periods indicated, or the results of operations or financial position that may be achieved in the future. In addition, the unaudited pro forma condensed combined financial information does not reflect any cost savings, operating synergies or revenue enhancements that Metro City may achieve as a result of its acquisition of First IC, the costs to integrate the operations of Metro City and First IC or the costs necessary to achieve these cost savings, operating synergies and revenue enhancements.

METROCITY BANKSHARES, INC.

UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEET

(Dollars in thousands, except per share data)


	As of September 30, 2025
								Unaudited
	Metro City		First IC		Adjustments		Footnotes	Pro Forma
ASSETS:
Cash and cash equivalents	$	227,158	$	139,004	$	(111,855)	2(a)	$	254,307
Investment securities		33,970		31,946		243	2(b)		66,159
Loans held for sale		237,682		14,114		—			251,796
Loans held for investment		2,960,436		1,035,940		(20,132)	2(c)		3,976,244
Allowance for credit losses		(17,940)		(12,433)		2,548	2(d)		(27,825)
Loans less allowance for credit losses		2,942,496		1,023,507		(17,584)			3,948,419
Premises and equipment, net		17,836		6,799		5,497	2(e)		30,132
Operating lease right-of-use asset		7,712		6,637		1,021	2(f)		15,370
Foreclosed real estate, net		919		—		—			919
Goodwill		—		—		55,864	2(g)		55,864
Intangible assets		—		—		12,733	2(h)		12,733
Net deferred tax asset		4,284		2,101		(1,362)	2(i)		5,023
SBA/USDA loan servicing asset		6,988		4,243		(250)	2(j)		10,981
Bank owned life insurance		75,148		—		—			75,148
Federal Home Loan Bank stock		22,693		8,197		—			30,890
Accrued interest receivable		16,912		4,547		—			21,459
Other assets		35,665		1,934		—			37,599
Total assets	$	3,629,463	$	1,243,029	$	(55,693)		$	4,816,799

LIABILITIES AND SHAREHOLDER'S EQUITY:
Noninterest-bearing deposits	$	544,439	$	243,388	$	-		$	787,827
Interest-bearing deposits		2,148,645		675,706		528	2(k)		2,824,879
Total deposits		2,693,084		919,094		528			3,612,706
Federal Home Loan Bank advances		425,000		155,000		—			580,000
Operating lease liability		7,704		7,014		754	2(f)		15,472
Accrued interest payable		3,567		7,932		-			11,499
Other liabilities		54,220		6,453		105	2(l)		60,778
Total liabilities		3,183,575		1,095,493		1,387			4,280,455
Shareholder's Equity		445,888		147,536		(57,080)	2(m)		536,344
Total liabilities and shareholder's equity	$	3,629,463	$	1,243,029	$	(55,693)		$	4,816,799

Common shares		25,537,746		9,075,519		(5,691,453)			28,921,812

METROCITY BANKSHARES, INC.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENTS OF INCOME

(Dollars in thousands, except per share data)


	For the Nine Months Ended September 30, 2025
								Unaudited
	Metro City		First IC		Adjustments		Footnotes	Proforma
Interest and dividend income:
Loans, including fees	$	152,164	$	57,200	$	2,873	3(a)	$	212,237
Investment securities		1,791		641		436	3(b)		2,868
Federal funds sold, interest-bearing cash and other investments		6,616		3,380		—			9,996
Total interest income		160,571		61,221		3,309			225,101

Interest expense:
Deposits		53,272		19,923		—			73,195
Federal Home Loan Bank advances		12,775		2,818		—			15,593
Total interest expense		66,047		22,741		—			88,788

Net interest income		94,524		38,480		3,309			136,313

Provision for credit losses		(279)		1,421		—			1,142

Net interest income after provision for loan losses		94,803		37,059		3,309			135,171

Noninterest income:
Service charges on deposit accounts		1,556		1,759		—			3,315
Other service charges, commissions and fees		5,592		455		—			6,047
Gain on sale of loans		3,003		1,341		—			4,344
Loan servicing income, net		4,673		896		—			5,569
Other income		2,543		94		—			2,637
Total noninterest income		17,367		4,545		—			21,912

Noninterest expense:
Salaries and employee benefits		26,000		11,361		—			37,361
Occupancy and equipment		4,207		2,772		47	3(c)		7,026
Data processing		1,068		887		—			1,955
FDIC insurance premiums		1,183		405		—			1,588
Merger-related expenses		897		1,917		—			2,814
Other expenses		9,231		5,007		955	3(d)		15,193
Total noninterest expense		42,586		22,349		1,002			65,937

Income before provision for income taxes		69,584		19,255		2,307			91,146
Provision for income taxes		19,191		6,185		601	3(e)		25,977
Net income	$	50,393	$	13,070	$	1,706		$	65,169
Basic Earnings Per Share	$	1.98	$	1.44				$	2.26
Diluted Earnings Per Share	$	1.96	$	1.43				$	2.24
Basic Average Shares		25,462,345		9,069,430		(5,685,364)	3(h)		28,846,411
Diluted Average Shares		25,735,688		9,154,582		(5,770,516)	3(h)		29,119,754

METROCITY BANKSHARES, INC.

UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENTS OF INCOME

(Dollars in thousands, except per share data)


	For the Year Ended December 31, 2024
								Unaudited
	Metro City		First IC		Adjustments		Footnotes	Proforma
Interest and dividend income:
Loans, including fees	$	200,770	$	74,435	$	4,739	3(a)	$	279,944
Investment securities		546		882		580	3(b)		2,008
Federal funds sold, interest-bearing cash and other investments		11,597		8,611		—			20,208
Total interest income		212,913		83,928		5,319			302,160

Interest expense:
Deposits		80,060		29,520		(528)	3(c)		109,052
Federal Home Loan Bank advances		14,707		2,538		—			17,245
Total interest expense		94,767		32,058		(528)			126,297

Net interest income (expense)		118,146		51,870		5,847			175,863

Provision for credit losses		516		400		—			916

Net interest income (expense) after provision for loan losses		117,630		51,470		5,847			174,947

Noninterest income:
Service charges on deposit accounts		2,073		2,356		—			4,429
Other service charges, commissions and fees		6,848		570		—			7,418
Gain on sale of loans		4,859		3,807		—			8,666
Loan servicing income, net		6,691		2,320		—			9,011
Other income		2,592		221		—			2,813
Total noninterest income		23,063		9,274		—			32,337

Noninterest expense:
Salaries and employee benefits		33,207		15,039		—			48,246
Occupancy and equipment		5,524		3,653		60	3(d)		9,237
Data processing		1,293		1,093		—			2,386
FDIC insurance premiums		1,715		812		—			2,527
Merger-related expenses		—		—		—			—
Other expenses		11,640		7,447		1,273	3(e)		20,360
Total noninterest expense		53,379		28,044		1,333			82,756

Income before provision for income taxes		87,314		32,700		4,514			124,528
Provision for income taxes		22,810		8,000		1,177	3(f)		31,987
Net income	$	64,504	$	24,700	$	3,337		$	92,541
Basic Earnings Per Share	$	2.55	$	2.72				$	3.23
Diluted Earnings Per Share	$	2.52	$	2.70				$	3.20
Basic Average Shares		25,283,345		9,068,699		(5,693,879)	3(g)		28,658,165
Diluted Average Shares		25,582,121		9,154,577		(5,779,757)	3(g)		28,956,941

NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS

Note 1. Merger Costs

Actual merger costs incurred for the nine months ended September 30, 2025 and twelve months ended December 31, 2024 are included in the pro forma financial statements. Estimated merger costs of $14.0 million (net of $2.9 million of taxes) are excluded from the pro forma financial statements. It is expected that these costs will be recognized over time. These cost estimates for both Metro City and First IC are forward-looking. The type and amount of actual costs incurred could vary materially from these estimates if future developments differ from the underlying assumptions used by management in determining the current estimate of these costs. The current estimates of the merger costs, primarily comprised of anticipated cash charges, are as follows.


(Dollars in thousands)
Change of control contracts	$	4,046
Severance and Retention payments		575
Vendor and system contracts terminations		3,716
Professional and legal fees		3,931
Other acquisition related expenses		3,002
Pre-tax merger costs		15,270
Taxes		(3,619)
Total merger costs	$	11,651

Note 2. Adjustments to the Unaudited Pro Forma Condensed Combined Balance Sheets

Transaction accounting adjustments include the following adjustments related to the unaudited pro forma combined balance sheet as of September 30, 2025, as follows:

(a)

Represents total cash consideration paid in conjunction with the merger.

(b)

Adjustment to reflect acquired securities available for sale at their estimated fair value

(c)

Adjustment to reflect acquired loans at their estimated fair value, including current interest rates and liquidity.

(d)

Adjustments to the allowance for credit losses include the following:


(Dollars in thousands)
Reversal of historical First IC's allowance for credit losses	$	12,433
Increase in allowance for credit losses for gross-up of estimated credit losses for purchased credit-deteriorated ("PCD") loans		(2,028)
Increase in allowance for credit losses for gross-up of estimated credit losses for non-purchased credit-deteriorated ("Non-PCD") loans		(7,857)
	$	2,548

(e)

Adjustment to reflect bank premises and equipment values at their estimated fair values.

(f)

Adjustment to reflect estimated fair value of right of use asset and lease liability related to operating lease agreements.

(g)

Adjustment to establish goodwill for amount of consideration paid in excess of fair value of assets received over liabilities assumed.

(h)

Adjustment to reflect $12.7 million of core deposit intangibles at the preliminary estimated fair value.

(i)

Adjustment to recognize net deferred tax assets associated with the fair value adjustments recorded in the merger.

(j)

Adjustment to reflect the estimated fair value of acquired SBA loan servicing rights.

(k)

Adjustment to reflect the estimated fair value of acquired time deposits.

(l)

Credit related reserve adjustment for acquired unfunded loan commitment balances.

(m)

Adjustments to shareholder’s equity:


(Dollars in thousands)
To eliminate First IC's shareholder's equity	$	(147,536)
To reflect issuance of Metro City common stock in merger		90,456
Total shareholder's equity adjustment	$	(57,080)

Note 3. Adjustments to the Unaudited Pro Forma Condensed Statements of Income

Transaction accounting adjustments include the following adjustments related to the unaudited pro-forma combined income statements for the year ended December 31, 2024, and for the nine months ended September 30, 2025, as follows:

(a)

Adjustment reflects the yield adjustment for interest income on loans.

(b)

Adjustment reflects the accretable purchased discount on investment securities.

(c)

Adjustment reflects the yield adjustment for interest expense on time deposits.

(d)

Adjustments reflects the estimated net increase associated with the fair value adjustment for the acquired premises and equipment.

(e)

Adjustment reflects the net increase in amortization for the acquired core deposit intangible asset.

(f)

Adjustment represents income tax expense on the pro-forma adjustments as an estimated tax rate of 26.1%.

(g)

Adjustment to weighted-average shares of Metro City’s common stock outstanding to eliminate weighted-average shares of First IC common stock outstanding and to reflect the number of shares of Metro City’s common stock to be issued to holders of First IC common stock using an exchange ratio of 0.3729.

Note 4. Calculation of Merger Consideration and Preliminary Purchase Price Allocation

Merger Consideration

The total merger consideration is calculated as follows:


(Dollars in thousands)	As of December 1, 2025
Total fair value of Metro City common stock issued per Reorganization Agreement⁽¹⁾	$	90,456
Cash consideration paid per Reorganization Agreement		110,727
Obligation to settle outstanding First IC stock option awards		1,128
Total merger consideration	$	202,311

________________________

(1)

Represents the fair value of 3,384,066 shares of Metro City common stock issued to First IC shareholders pursuant to the Reorganization Agreement. The fair value is based on the number of eligible shares of First IC common stock as of December 1, 2025 at a 0.3729 exchange ratio and Metro City’s closing stock price of $26.73 as of December 1, 2025, the last trading day prior to merger closing date.

Preliminary Purchase Price Allocation

The following table sets forth a preliminary allocation of the estimated merger consideration to the identifiable tangible and intangible assets acquired and liabilities assumed of First IC, with the excess recorded to goodwill:


(Dollars in thousands)	As of September 30, 2025
Total purchase consideration	$	202,311
First IC Net Assets at Fair Value
Assets:
Cash and cash equivalents		139,004
Investment securities		32,189
Loans held for sale		14,114
Loans held for investment		1,015,808
Allowance for credit losses		(9,885)
Premises and equipment, net		12,296
Operating lease right-of-use asset		7,658
Core deposit intangible		12,733
SBA/USDA loan servicing asset		3,993
Other assets		15,417
Total assets to be acquired		1,243,327
Liabilities:
Deposits		919,622
Federal Home Loan Bank advances		155,000
Operating lease liability		7,768
Other liabilities		14,490
Total liabilities to be assumed		1,096,880
Net assets to be acquired		146,447
Preliminary Goodwill	$	55,864