PackageTrendsPeer
Letter portraitLegal landscape

Cumberland Security Bank, Inc.

Somerset, KY · Cert 11358 · First Commerce Bcorp Inc.

State charter, non-member · FDIC · 4 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 KY3

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 KY (n=69). 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

81

Q2 2024Q2 2026peer median (50)

Asset Quality

71

Q2 2024Q2 2026peer median (50)

Profitability

99

Q2 2024Q2 2026peer median (50)

Liquidity

20

Q2 2024Q2 2026peer median

Efficiency

100

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

Cumberland Security Bank, Inc.

Somerset, KY · Cert 11358 · First Commerce Bcorp Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$420.1MAssets
$346.3MLoans
$359.4MDeposits
$59.3MEquity
Loan mix
88%RE $304.1M10%C&I $34.0M2%Consumer $7.4MQ2 2025Q2 2026
Deposit mix
60%Interest-bearing $215.9M40%Noninterest $143.5MQ2 2025Q2 2026

NIM

6.01%Q2 ’246.56%Q2 ’257.04%Q2 ’26+11%+9%

Non-interest income vs. expense

2.26%Q2 ’242.19%Q2 ’252.18%Q2 ’26+1%+0%

Executive Summary

  • Earnings: ROA of 3.53%, up 28 bps year over year; NIM at 6.11%.
  • Asset quality: problem loans at 0.16% of loans (+15 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 14.14%, up 13 bps from a year ago.
  • Funding: loans stand at 96.37% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

3.53%+28 bps YoY

Net Interest Margin (YTD, annualized)

6.11%+50 bps YoY

Efficiency Ratio (YTD, annualized)

32.11%-262 bps YoY

Tier 1 Leverage Ratio

14.14%+13 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets3.25%3.30%3.14%3.06%3.53%+28 bps
Return on Equity24.52%24.42%23.50%23.02%26.07%+155 bps
Net Interest Margin5.61%5.61%5.62%5.37%6.11%+50 bps
Efficiency Ratio34.73%33.80%33.10%35.19%32.11%-262 bps
Non-Interest Burden1.49%1.42%1.38%1.46%1.49%0 bps
Growth
Asset Growth (YoY)17.18%14.81%16.05%11.85%1.44%-1,574 bps
Loan Growth (YoY)16.61%16.30%15.04%10.11%3.97%-1,264 bps
Deposit Growth (YoY)16.72%13.53%16.32%11.55%0.39%-1,633 bps
Asset Quality
Nonperforming Loans / Loans0.02%0.16%0.15%0.17%0.16%+15 bps
Net Charge-Offs / Loans0.08%0.07%0.05%0.03%0.01%-6 bps
Allowance / Loans2.53%2.49%2.64%2.65%2.73%+20 bps
Allowance Coverage of NPLs158.9x15.8x18.0x15.2x16.8x-142.2x
Capital
Tier 1 Leverage Ratio14.01%14.80%13.67%13.32%14.14%+13 bps
Total Risk-Based Capital18.37%19.34%17.19%17.99%18.92%+55 bps
Equity / Assets13.27%14.16%12.80%13.76%14.12%+85 bps
Liquidity & Funding
Loans / Deposits93.04%94.83%94.01%98.44%96.37%+332 bps
Liquid Assets / Assets9.09%9.51%7.98%4.42%7.15%-194 bps
CRE / Total Capitaln/a299%340%331%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

Cumberland Security Bank, Inc.

Somerset, KY · Cert 11358 · Peer group: banks under $1B in assets in KY (n=69) · First Commerce Bcorp Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$420.1MAssets
$346.3MLoans
$359.4MDeposits
$59.3MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 100% of banks under $1B in assets in KY (rank 1 of 69).
  • Widest gap: net charge-offs / loans trails 35% of banks under $1B in assets in KY (rank 25 of 69).
  • Overall: at or above the peer median on 9 of 9 directional measures.

Return on Assets

3.55%

Rank 1 of 69

Net Interest Margin

6.11%

Rank 1 of 69

Efficiency Ratio

32.11%

Rank 1 of 69

Equity / Assets

14.12%

Rank 11 of 69

Non-interest income vs. expense

$2.9M$9.2MINCOMEEXPENSE
Unfavorable gap of $6.3M · efficiency ratio beats 100% of banks under $1B in assets in KY
Bank 32.11%Peer median 63.0%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets3.55%0.83%1.18%1.44%Beats 99%1 / 69
Return on Equity25.11%7.64%11.70%15.70%Beats 99%1 / 69
Net Interest Margin6.11%3.45%3.75%3.96%Beats 99%1 / 69
Efficiency Ratio32.11%55.32%62.99%70.80%Beats 100%1 / 69
Asset Quality
Nonperforming Loans / Loans0.16%0.18%0.52%1.14%Beats 77%17 / 69
Net Charge-Offs / Loans0.01%0.01%0.02%0.06%Beats 65%25 / 69
Capital
Tier 1 Capital Ratio17.65%11.33%13.58%16.27%Beats 80%14 / 69
Total Risk-Based Capital Ratio18.92%11.55%14.43%17.27%Beats 80%14 / 69
Equity / Assets14.12%8.31%9.91%12.53%Beats 84%11 / 69
Liquidity & Funding
Loans / Deposits96.37%71.40%81.07%88.03%86th pctl10 / 69
Loans / Assets82.45%61.10%68.66%76.68%84th pctl11 / 69
Brokered Deposits / Depositsn/aNot reported for this institution