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Jackson County Bank

Seymour, IN · Cert 13109 · Bancorp of Southern Indiana

State charter, non-member · FDIC · 14 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B 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 $1B-$10B in assets operating in a single state (n=266 to 267). 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

20

Q2 2024Q2 2026peer median (50)

Asset Quality

65

Q2 2024Q2 2026peer median (50)

Profitability

24

Q2 2024Q2 2026peer median (50)

Liquidity

14

Q2 2024Q2 2026peer median

Efficiency

19

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 2026-10-10

Jackson County Bank

Seymour, IN · Cert 13109 · Bancorp of Southern Indiana

State charter, non-member · FDIC · 14 branches

Q2 2026

$1.1BAssets
$908.4MLoans
$894.8MDeposits
$91.4MEquity
Loan mix
93%RE $819.6M6%C&I $57.4M1%Consumer $6.6MQ2 2025Q2 2026
Deposit mix
83%Interest-bearing $740.4M17%Noninterest $154.4MQ2 2025Q2 2026

NIM

4.89%Q2 ’245.11%Q2 ’255.23%Q2 ’26+15%+3%

Non-interest income vs. expense

2.91%Q2 ’243.14%Q2 ’253.23%Q2 ’26+7%+3%

Market Position · Columbus, IN · 2026 SOD (annual) · 8.0% share · #4 of 9 inst. · $0.2B of $2.0B

37.5% Jackson
8.0% Bartholomew
2.4% Johnson
9.6% Decatur

Executive Summary

  • Earnings: ROA of 0.78%, down 5 bps year over year; NIM at 3.22%.
  • Asset quality: problem loans at 0.55% of loans (+8 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 8.46%, down 1 bps from a year ago.
  • Funding: loans stand at 101.52% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.78%-5 bps YoY

Net Interest Margin (YTD, annualized)

3.22%+10 bps YoY

Efficiency Ratio (YTD, annualized)

72.59%-17 bps YoY

Tier 1 Leverage Ratio

8.46%-1 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.83%0.85%0.85%0.73%0.78%-5 bps
Return on Equity10.06%10.32%10.25%8.78%9.37%-68 bps
Net Interest Margin3.12%3.16%3.14%3.24%3.22%+10 bps
Efficiency Ratio72.76%72.66%72.93%72.66%72.59%-17 bps
Non-Interest Burden1.96%1.98%1.98%2.05%2.02%+6 bps
Growth
Asset Growth (YoY)1.94%3.21%8.49%4.26%6.73%+479 bps
Loan Growth (YoY)8.34%7.26%8.66%7.95%6.03%-231 bps
Deposit Growth (YoY)6.69%4.42%7.07%1.53%5.54%-115 bps
Asset Quality
Nonperforming Loans / Loans0.47%0.39%0.61%0.62%0.55%+8 bps
Net Charge-Offs / Loans0.01%0.07%0.08%0.00%0.00%-1 bps
Allowance / Loans0.98%0.97%0.98%1.05%1.10%+12 bps
Allowance Coverage of NPLs2.1x2.5x1.6x1.7x2.0x-0.1x
Capital
Tier 1 Leverage Ratio8.47%8.66%8.52%8.59%8.46%-1 bps
Total Risk-Based Capital11.83%12.12%11.96%12.26%12.17%+34 bps
Equity / Assets8.09%8.36%8.36%8.35%8.23%+14 bps
Liquidity & Funding
Loans / Deposits101.05%105.91%104.25%104.06%101.52%+46 bps
Liquid Assets / Assets2.31%2.07%2.52%2.42%3.01%+70 bps
CRE / Total Capitaln/a458%463%450%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 2026-10-10

Jackson County Bank

Seymour, IN · Cert 13109 · Peer group: banks $1B-$10B in assets operating in a single state (n=266-267) · Bancorp of Southern Indiana

State charter, non-member · FDIC · 14 branches

Q2 2026

$1.1BAssets
$908.4MLoans
$894.8MDeposits
$91.4MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 89% of banks $1B-$10B in assets operating in a single state (rank 32 of 267).
  • Widest gap: equity / assets trails 91% of banks $1B-$10B in assets operating in a single state (rank 242 of 267).
  • Overall: at or above the peer median on 1 of 9 directional measures.

Return on Assets

0.76%

Rank 224 of 267

Net Interest Margin

3.22%

Rank 185 of 267

Efficiency Ratio

73.09%

Rank 217 of 266

Equity / Assets

8.23%

Rank 242 of 267

Non-interest income vs. expense

$13.4M$35.7MINCOMEEXPENSE
Unfavorable gap of $22.3M · efficiency ratio beats 19% of banks $1B-$10B in assets operating in a single state
Bank 73.09%Peer median 60.2%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.76%0.93%1.23%1.55%Beats 16%224 / 267
Return on Equity9.26%9.16%11.84%14.56%Beats 25%199 / 267
Net Interest Margin3.22%3.12%3.50%3.88%Beats 31%185 / 267
Efficiency Ratio73.09%51.36%60.21%69.66%Beats 19%217 / 266
Asset Quality
Nonperforming Loans / Loans0.55%0.19%0.46%0.89%Beats 40%162 / 267
Net Charge-Offs / Loans0.00%0.01%0.02%0.06%Beats 89%32 / 267
Capital
Tier 1 Capital Ratio10.97%11.29%13.05%15.13%Beats 22%208 / 267
Total Risk-Based Capital Ratio12.17%11.95%13.87%16.27%Beats 28%191 / 267
Equity / Assets8.23%9.18%10.29%11.76%Beats 9%242 / 267
Liquidity & Funding
Loans / Deposits101.52%72.68%86.16%95.22%86th pctl38 / 267
Loans / Assets81.85%62.46%71.96%78.38%86th pctl37 / 267
Brokered Deposits / Depositsn/aNot reported for this institution