Provident Bancorp, Inc. Reports Earnings of the September 30, 2015 Quarter

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Summary Ratios--Page 1

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Reports Earnings of the 2015 Quarter Company Release 10/21/15 Amesbury, Massachusetts (the Company ) (NasdaqCM: PVBC), the holding company for The Provident Bank (the Bank ), reported net income for the three months ended 2015 of $130,000 compared to $1.3 million for the three months ended 2014. Net income for the nine months ended 2015 is $2.4 million compared to $3.5 million for the nine months ended 2014. David P. Mansfield, Chief Executive Officer, said, As a result of our stock offering, net income for the three months ended 2015 was negatively impacted by the one-time donation of $2.2 million ($1.4 million after tax impact) to our Charitable Foundation. We continue to focus on net interest margin and I am happy to report that net interest margin has increased 13 basis points from 3.42% for the nine months ended 2014 to 3.55% for the nine months ended 2015. Total assets as of 2015 are $699 million, an increase of $40.5 million or 6.2% compared to total asset of $659 million as of December 31, 2014. Year-to-date loan growth is strong with an increase in net loans of $27.6 million or 5.59% to $521.8 million as of 2015. Loan increases are primarily due to commercial real estate, commercial, and construction loan increases of $18.8 million, $9.7 million and $9.1 million, respectively. The loan increase was offset by a reduction in residential real estate of $8.9 million. Additionally, asset quality has improved over the last nine months with non-performing assets as a percentage of total assets at 0.44% at 2015 compared to 0.77% at December 31, 2014. Deposits have grown $21.2 million or 3.9% to $558.1 million. The increase is primarily core deposit growth of $29.0 million offset by a decrease in time deposits of $7.8 million. About Provident Bancorp, Inc is the holding company for The Provident Bank. The Bank, with branch offices in Amesbury and Newburyport, Massachusetts, and Portsmouth, Exeter, Seabrook, and Hampton, New Hampshire, is a commercial bank that exists to positively impact the vitality of the communities we serve. We are committed to finding ways of impacting the success of the highest number of small and medium size businesses within our community by providing customized financial/banking solutions. To learn more about The Provident Bank, visit www.theprovidentbank.com or call 877-487-2977.

Forward-looking statements This news release may contain certain forward-looking statements, such as statements of the Company s or the Bank s plans, objectives, expectations, estimates and intentions. Forward-looking statements may be identified by the use of words such as, expects, subject, believe, will, intends, will be or would. These statements are subject to change based on various important factors (some of which are beyond the Company s or the Bank s control) and actual results may differ materially. Accordingly, readers should not place undue reliance on any forward-looking statements (which reflect management s analysis of factors only as of the date of which they are given). These factors include general economic conditions, trends in interest rates, the ability of our borrower to repay their loans, the ability of the Company or the Bank to effectively manage its growth and results of regulatory examinations, among other factors. The foregoing list of important factors is not exclusive. Readers should carefully review the risk factors described in other documents of the Company files from time to time with the Securities and Exchange Commission, including Current Reports on Form 8-K. Carol Houle, 978-834-8534 Executive Vice President/CFO choule@theprovidentbank.com Source: Provident Bancorp, Inc

At At December 31, (In thousands) 2015 2014 Assets Consolidated Balance Sheet Cash and due from banks $ 9,469 $ 7,533 Interest-bearing demand deposits with other banks 16,672 1,311 Money market mutual funds 216 714 Cash and cash equivalents 26,357 9,558 Investments in available-for-sale securities (at fair value) 67,042 76,032 Investments in held-to-maturity securities (fair values of $46,778 as of 2015 and $47,435 as of December 31, 2014) 45,194 45,559 Federal Home Loan Bank stock, at cost 3,642 3,642 Loans, net 521,785 494,183 Bank owned life insurance 15,879 12,144 Premises and equipment, net 10,203 10,503 Accrued interest receivable 2,001 2,056 Deferred tax asset, net 4,053 3,632 Other assets 2,956 1,297 Total assets $ 699,112 $ 658,606 Liabilities and Equity Deposits: Noninterest-bearing $ 153,324 $ 128,407 Interest-bearing 404,775 408,527 Total deposits 558,099 536,934 Federal Home Loan Bank advances 17,412 39,237 Other liabilities 6,587 6,644 Total liabilities 582,098 582,815 Equity: Preferred stock; authorized 50,000 shares: senior non-cumulative perpetual, Series A, no par, 17,145 shares issued and outstanding at 2015 and December 31, 2014; 17,145 17,145 liquidation value $1,000 per share Common stock, no par value: 30,000,000 and 275,000 shares authorized as of 2015 and December 31, 2014, respectively; 9,498,722 and 275,000 shares issued and outstanding as of - - 2015 and December 31, 2014, respectively Additional paid-in capital 43,128 275 Retained earnings 58,477 55,959 Accumulated other comprehensive income 1,716 2,412 Unearned compensation - ESOP 357,152 and 0 shares at 2015 and December 31, 2014, respectively (3,452) - Total equity 117,014 75,791 Total liabilities and equity $ 699,112 $ 658,606

(In thousands) 2015 2014 2015 2014 Interest and dividend income: Interest and fees on loans $ 5,634 $ 5,051 $ 16,294 $ 14,625 Interest and dividends on securities 798 827 2,453 2,571 Interest on interest-bearing deposits 16 1 27 4 Total interest and dividend income 6,448 5,879 18,774 17,200 Interest expense: Interest on deposits 410 437 1,227 1,307 Interest on Federal Home Loan Bank advances 157 141 437 427 Total interest expense 567 578 1,664 1,734 Net interest and dividend income 5,881 5,301 17,110 15,466 Provision for loan losses 174 187 645 921 Net interest and dividend income after provision for loan losses 5,707 5,114 16,465 14,545 Noninterest income: Service charges on deposit accounts 105 40 188 121 Service charges and fees - other 468 460 1,289 1,331 Gain on sales, calls and donated securities, net 215-317 424 Other income 372 418 1,049 1,082 Total noninterest income 1,160 918 2,843 2,958 Noninterest expense: Consolidated Income Statements Three Months Ended Nine Months Ended Salaries and employee benefits 3,016 2,663 8,681 7,678 Occupancy expense 383 336 1,170 1,001 Equipment expense 132 122 400 458 FDIC assessment 93 86 283 256 Data processing 142 146 415 394 Marketing expense 18 8 144 130 Professional fees 217 151 662 469 Charitable Foundation Expense 2,150-2,150 - Other 719 713 2,310 2,511 Total noninterest expense 6,870 4,225 16,215 12,897 (Loss) Income before income tax (benefit) expense (3) 1,807 3,093 4,606 Income tax (benefit) expense (133) 556 721 1,058 Net income $ 130 $ 1,251 $ 2,372 $ 3,548 Income (loss) per share: Basic N/A N/A N/A N/A Diluted N/A N/A N/A N/A Weighted Average Shares: Basic N/A N/A N/A N/A Diluted N/A N/A N/A N/A

Selected Financial Ratios At or for the Three At or for the Nine Months Ended Months Ended 2015 2014 2015 2014 Performance Ratios: Return on average assets (1) 0.07% 0.78% 0.47% 0.74% Return on average equity (1) 0.50% 6.77% 3.66% 6.55% Interest rate spread (1) (3) 3.34% 3.33% 3.39% 3.28% Net interest margin (1) (4) 3.53% 3.48% 3.55% 3.42% Non-interest expense to average assets (1) 3.91% 2.63% 3.20% 2.70% Efficiency ratio (5) 97.57% 67.94% 81.27% 70.00% Average interest-earning assets to average interest-bearing liabilities 155.45% 138.59% 146.33% 136.33% Average equity to average assets 14.94% 11.49% 12.80% 11.35% At At At December 31, 2015 2014 2014 Asset Quality Ratios: Allowance for loan losses as a percent of total loans (2) 1.46% 1.44% 1.43% Allowance for loan losses as a percent of non-performing loans 249.97% 142.15% 111.00% Non-performing loans as a percent of total loans (2) 0.59% 1.01% 1.29% Non-performing loans as a percent of total assets 0.44% 0.77% 0.94% Non-performing assets as a percent of total assets (6) 0.44% 0.77% 0.94% References which should accompany the table when input into the document: (1) Annualized (2) Loans are presented before the allowance but include deferred costs/fees. Loans held-for-sale are excluded. (3) Represents the difference between the weighted average yield on average interest-earning assets and the weighted average cost of interest-bearing liabilities. (4) Represents net interest income as a percent of average interest-earning assets. (5) Represents noninterest expense divided by the sum of net interest income and noninterest income. (6) Represents non-accrual loans plus loans accruing but 90 days or more overdue and OREO