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Commercial Bank of Grayson, The

Grayson, KY · Cert 10137 · Commercial Grayson Bancshares

State charter, non-member · FDIC · 3 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets operating in a single state3

Basis

Quarter: Q2 2026, the quarter ended June 30, 2026, on both parts.

Income statement: year to date as filed, annualized, on both parts.

Balance sheet: as filed at quarter end.

Peer group

Banks under $1B in assets operating in a single state (n=743 to 746). Each measure ranks only the institutions that reported it, so n varies by measure.

Peer groups below the disclosure floor are suppressed.

Peer standing

Capital

66

Q2 2024Q2 2026peer median (50)

Asset Quality

16

Q2 2024Q2 2026peer median (50)

Profitability

54

Q2 2024Q2 2026peer median (50)

Liquidity

84

Q2 2024Q2 2026peer median

Efficiency

32

Q2 2024Q2 2026peer median (50)

Growth

No peer data yet

Capital, Asset Quality, Profitability, Efficiency: higher is always a stronger peer standing (▲ better, ▼ worse). Liquidity, Growth: the score reflects closeness to the peer median -- 100 is sitting exactly at the median, falling the same way whether the bank runs above or below it.

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas.

CallReports · callreports.ai · Board PackageGenerated 2026-10-11

Commercial Bank of Grayson, The

Grayson, KY · Cert 10137 · Commercial Grayson Bancshares

State charter, non-member · FDIC · 3 branches

Q2 2026

$242.0MAssets
$157.7MLoans
$215.4MDeposits
$24.7MEquity
Loan mix
77%RE $113.1M11%C&I $15.8M13%Consumer $18.7MQ2 2025Q2 2026
Deposit mix
64%Interest-bearing $136.9M36%Noninterest $78.6MQ2 2025Q2 2026

NIM

4.14%Q2 ’244.51%Q2 ’254.96%Q2 ’26+9%+14%

Non-interest income vs. expense

3.08%Q2 ’243.01%Q2 ’253.40%Q2 ’26+8%+16%

Market Position · Huntington-Ashland, WV-KY-OH · 2026 SOD (annual) · 2.7% share · #16 of 26 inst. · $0.2B of $8.0B

Executive Summary

  • Earnings: ROA of 0.98%, up 9 bps year over year; NIM at 4.11%.
  • Asset quality: problem loans at 3.03% of loans (+46 bps YoY), with net charge-offs at 0.10%.
  • Capital: tier 1 leverage ratio of 11.01%, down 53 bps from a year ago.
  • Funding: loans stand at 73.20% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.98%+9 bps YoY

Net Interest Margin (YTD, annualized)

4.11%+50 bps YoY

Efficiency Ratio (YTD, annualized)

71.82%+70 bps YoY

Tier 1 Leverage Ratio

11.01%-53 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.89%0.99%1.02%0.68%0.98%+9 bps
Return on Equity8.63%9.50%9.76%6.60%9.51%+88 bps
Net Interest Margin3.61%3.68%3.71%4.04%4.11%+50 bps
Efficiency Ratio71.12%69.29%67.71%78.04%71.82%+70 bps
Non-Interest Burden2.39%2.36%2.32%3.03%2.77%+39 bps
Growth
Asset Growth (YoY)6.71%5.98%6.41%2.96%0.80%-591 bps
Loan Growth (YoY)4.54%3.54%2.67%4.23%8.41%+387 bps
Deposit Growth (YoY)8.89%5.93%5.43%3.37%0.51%-838 bps
Asset Quality
Nonperforming Loans / Loans2.56%2.88%2.52%3.40%3.03%+46 bps
Net Charge-Offs / Loans0.00%0.05%0.04%0.15%0.10%+10 bps
Allowance / Loans1.44%1.42%1.44%1.41%1.38%-6 bps
Allowance Coverage of NPLs0.6x0.5x0.6x0.4x0.5x-0.1x
Capital
Tier 1 Leverage Ratio11.54%11.64%11.39%10.86%11.01%-53 bps
Total Risk-Based Capital19.98%20.10%20.01%18.68%18.85%-112 bps
Equity / Assets10.36%10.75%10.64%9.98%10.21%-14 bps
Liquidity & Funding
Loans / Deposits67.87%69.10%68.74%69.20%73.20%+533 bps
Liquid Assets / Assets0.34%0.40%0.40%0.40%0.35%+1 bps
CRE / Total Capitaln/a164.84%168.68%180.07%n/an/a

Source: FFIEC Call Report (031/041/051), as filed. Dollar figures derived from reported amounts in thousands. Ratios computed by CallReports.ai using published regulatory formulas. Income-statement figures are year-to-date as filed, annualized (the UBPR convention). Each quarter includes the ones before it.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Commercial Bank of Grayson, The

Grayson, KY · Cert 10137 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Commercial Grayson Bancshares

State charter, non-member · FDIC · 3 branches

Q2 2026

$242.0MAssets
$157.7MLoans
$215.4MDeposits
$24.7MEquity

Executive Summary

  • Strongest standing: total risk-based capital ratio outperforms 77% of banks under $1B in assets operating in a single state (rank 172 of 746).
  • Widest gap: nonperforming loans / loans trails 94% of banks under $1B in assets operating in a single state (rank 703 of 743).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.98%

Rank 416 of 746

Net Interest Margin

4.11%

Rank 205 of 746

Efficiency Ratio

71.82%

Rank 505 of 746

Equity / Assets

10.21%

Rank 397 of 746

Non-interest income vs. expense

$1.5M$8.3MINCOMEEXPENSE
Unfavorable gap of $6.8M · efficiency ratio beats 32% of banks under $1B in assets operating in a single state
Bank 71.82%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.98%0.72%1.06%1.45%Beats 44%416 / 746
Return on Equity9.64%6.74%10.51%13.63%Beats 44%420 / 746
Net Interest Margin4.11%3.17%3.68%4.16%Beats 73%205 / 746
Efficiency Ratio71.82%55.74%64.58%75.47%Beats 32%505 / 746
Asset Quality
Nonperforming Loans / Loans3.03%0.09%0.42%1.07%Beats 6%703 / 743
Net Charge-Offs / Loans0.05%0.00%0.01%0.05%Beats 25%558 / 743
Capital
Tier 1 Capital Ratio17.60%11.55%13.75%17.60%Beats 75%186 / 746
Total Risk-Based Capital Ratio18.85%11.71%14.33%18.43%Beats 77%172 / 746
Equity / Assets10.21%8.90%10.51%13.06%Beats 47%397 / 746
Liquidity & Funding
Loans / Deposits73.20%61.31%78.27%90.78%40th pctl444 / 746
Loans / Assets65.16%53.60%66.97%76.08%45th pctl408 / 746
Brokered Deposits / Depositsn/aNot reported for this institution