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Citizens Bank Company, The

Beverly, OH · Cert 10266 · Muskingum Valley Bancshares

State charter, non-member · FDIC · 5 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks under $1B in assets in OH3

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 in OH (n=68 to 71). 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

51

Q2 2024Q2 2026peer median (50)

Asset Quality

40

Q2 2024Q2 2026peer median (50)

Profitability

61

Q2 2024Q2 2026peer median (50)

Liquidity

45

Q2 2024Q2 2026peer median

Efficiency

69

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

Citizens Bank Company, The

Beverly, OH · Cert 10266 · Muskingum Valley Bancshares

State charter, non-member · FDIC · 5 branches

Q2 2026

$334.6MAssets
$191.3MLoans
$291.0MDeposits
$41.8MEquity
Loan mix
86%RE $165.8M11%C&I $21.0M3%Consumer $6.2MQ3 2024Q2 2026
Deposit mix
76%Interest-bearing $222.5M24%Noninterest $68.5MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 1.46%, up 30 bps year over year; NIM at 3.44%.
  • Asset quality: problem loans at 0.39% of loans (+7 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 13.56%, up 47 bps from a year ago.
  • Funding: loans stand at 65.71% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.46%+30 bps YoY

Net Interest Margin (YTD, annualized)

3.44%+33 bps YoY

Efficiency Ratio (YTD, annualized)

59.90%-131 bps YoY

Tier 1 Leverage Ratio

13.56%+47 bps YoY

NIM

4.43%Q2 ’244.74%Q2 ’254.74%Q2 ’26+5%+11%

Non-interest income vs. expense

2.12%Q2 ’242.14%Q2 ’252.28%Q2 ’26+2%+9%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.00%1.17%1.08%1.15%1.12%1.13%1.59%1.46%+30 bps
Return on Equity9.38%10.91%9.97%10.81%10.31%10.25%13.18%11.96%+114 bps
Net Interest Margin2.88%2.93%3.11%3.11%3.16%3.18%3.48%3.44%+33 bps
Efficiency Ratio64.41%66.70%64.53%61.22%62.62%66.55%56.40%59.90%-131 bps
Non-Interest Burden1.72%1.82%1.87%1.75%1.83%1.99%1.80%1.91%+15 bps
Growth
Asset Growth (YoY)5.73%5.22%5.91%6.03%3.38%3.24%2.29%0.67%-535 bps
Loan Growth (YoY)4.08%3.22%5.13%6.43%2.12%-1.77%-0.58%-6.06%-1,250 bps
Deposit Growth (YoY)2.88%4.64%7.82%6.96%5.88%5.86%1.72%2.53%-443 bps
Asset Quality
Nonperforming Loans / Loans0.08%0.06%0.33%0.31%0.31%0.30%0.37%0.39%+7 bps
Net Charge-Offs / Loans0.02%0.01%0.00%0.00%0.00%-0.02%0.07%0.03%+3 bps
Allowance / Loans3.06%3.21%2.80%2.73%2.83%2.90%2.87%2.94%+21 bps
Allowance Coverage of NPLs40.2x57.2x8.5x8.7x9.3x9.5x7.8x7.6x-1.1x
Capital
Tier 1 Leverage Ratio12.50%12.87%13.11%13.09%13.08%13.33%13.79%13.56%+47 bps
Total Risk-Based Capital12.50%12.87%13.11%13.09%13.08%13.33%13.79%13.56%+47 bps
Equity / Assets10.86%10.80%10.92%10.29%11.32%11.99%12.09%12.48%+218 bps
Liquidity & Funding
Loans / Deposits70.98%71.26%69.51%71.72%68.46%66.13%67.93%65.71%-601 bps
Liquid Assets / Assets8.91%9.01%9.16%8.89%8.68%9.26%9.23%9.25%+37 bps
CRE / Total Capitaln/an/an/an/a162.15%158.37%149.57%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

Citizens Bank Company, The

Beverly, OH · Cert 10266 · Peer group: banks under $1B in assets in OH (n=68-71) · Muskingum Valley Bancshares

State charter, non-member · FDIC · 5 branches

Q2 2026

$334.6MAssets
$191.3MLoans
$291.0MDeposits
$41.8MEquity

Executive Summary

  • Strongest standing: return on assets outperforms 79% of banks under $1B in assets in OH (rank 15 of 71).
  • Widest gap: net charge-offs / loans trails 65% of banks under $1B in assets in OH (rank 45 of 68).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.45%

Rank 15 of 71

Net Interest Margin

3.44%

Rank 42 of 71

Efficiency Ratio

59.90%

Rank 23 of 71

Equity / Assets

12.48%

Rank 22 of 71

Non-interest income vs. expense

$1.3M$7.7MINCOMEEXPENSE
Unfavorable gap of $6.4M · efficiency ratio beats 69% of banks under $1B in assets in OH
Bank 59.90%Peer median 70.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.45%0.62%1.02%1.39%Beats 79%15 / 71
Return on Equity11.58%5.62%10.07%13.60%Beats 62%27 / 71
Net Interest Margin3.44%2.93%3.56%4.07%Beats 41%42 / 71
Efficiency Ratio59.90%55.94%70.77%78.80%Beats 69%23 / 71
Asset Quality
Nonperforming Loans / Loans0.39%0.08%0.27%0.97%Beats 44%39 / 68
Net Charge-Offs / Loans0.02%n/a0.00%0.05%Beats 35%45 / 68
Capital
Tier 1 Capital Ratio13.56%11.18%13.77%20.34%Beats 45%39 / 71
Total Risk-Based Capital Ratio13.56%12.08%14.34%21.24%Beats 38%44 / 71
Equity / Assets12.48%8.41%10.74%13.32%Beats 69%22 / 71
Liquidity & Funding
Loans / Deposits65.71%64.48%76.81%87.49%26th pctl50 / 68
Loans / Assets57.15%55.33%65.58%72.51%30th pctl50 / 71
Brokered Deposits / Depositsn/aNot reported for this institution