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First Citizens National Bank of Upper Sandusky, The

Upper Sandusky, OH · Cert 14355

National charter · OCC · 8 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

41

Q2 2024Q2 2026peer median (50)

Asset Quality

71

Q2 2024Q2 2026peer median (50)

Profitability

25

Q2 2024Q2 2026peer median (50)

Liquidity

91

Q2 2024Q2 2026peer median

Efficiency

13

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

First Citizens National Bank of Upper Sandusky, The

Upper Sandusky, OH · Cert 14355

National charter · OCC · 8 branches

Q2 2026

$389.9MAssets
$245.0MLoans
$327.1MDeposits
$43.6MEquity
Loan mix
95%RE $208.7M5%C&I $10.5M1%Consumer $1.4MQ2 2025Q2 2026
Deposit mix
68%Interest-bearing $223.7M32%Noninterest $103.3MQ2 2025Q2 2026

NIM

3.95%Q2 ’244.09%Q2 ’254.28%Q2 ’26+3%+9%

Non-interest income vs. expense

3.05%Q2 ’243.09%Q2 ’253.49%Q2 ’26+0%+13%

Market Position · Columbus, OH · 2026 SOD (annual) · 0.0% share · #45 of 53 inst. · $0.0B of $124.6B

31.6% Wyandot
5.5% Marion
0.5% Delaware
2.5% Hardin

Executive Summary

  • Earnings: ROA of 0.48%, down 4 bps year over year; NIM at 3.53%.
  • Asset quality: problem loans at 0.01% of loans (-3 bps YoY), with net recoveries of 0.01%.
  • Capital: tier 1 leverage ratio of 12.59%, up 9 bps from a year ago.
  • Funding: loans stand at 74.92% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.48%-4 bps YoY

Net Interest Margin (YTD, annualized)

3.53%+30 bps YoY

Efficiency Ratio (YTD, annualized)

86.60%+275 bps YoY

Tier 1 Leverage Ratio

12.59%+9 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.53%0.62%0.52%0.32%0.48%-4 bps
Return on Equity4.94%5.70%4.73%2.80%4.25%-69 bps
Net Interest Margin3.23%3.33%3.38%3.46%3.53%+30 bps
Efficiency Ratio83.85%82.09%85.33%91.30%86.60%+275 bps
Non-Interest Burden2.64%2.64%2.81%3.11%2.99%+35 bps
Growth
Asset Growth (YoY)-1.61%-3.28%-1.34%-0.24%6.90%+852 bps
Loan Growth (YoY)-3.65%-5.27%-0.13%3.78%14.14%+1,779 bps
Deposit Growth (YoY)1.62%-2.08%-1.01%0.82%4.85%+323 bps
Asset Quality
Nonperforming Loans / Loans0.04%0.06%0.01%0.01%0.01%-3 bps
Net Charge-Offs / Loans0.00%-0.01%-0.01%-0.01%-0.01%0 bps
Allowance / Loans1.22%1.16%1.08%1.07%1.01%-21 bps
Allowance Coverage of NPLs33.2x19.3x121.4x164.9x165.1x+132.0x
Capital
Tier 1 Leverage Ratio12.51%13.01%13.02%12.70%12.59%+9 bps
Total Risk-Based Capital12.51%13.01%13.02%12.70%12.59%+9 bps
Equity / Assets11.20%11.56%11.72%11.27%11.17%-3 bps
Liquidity & Funding
Loans / Deposits68.82%68.05%73.16%70.75%74.92%+610 bps
Liquid Assets / Assets4.64%5.54%2.43%3.95%3.86%-77 bps
CRE / Total Capitaln/a220%224%242%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

First Citizens National Bank of Upper Sandusky, The

Upper Sandusky, OH · Cert 14355 · Peer group: banks under $1B in assets in OH (n=68-71)

National charter · OCC · 8 branches

Q2 2026

$389.9MAssets
$245.0MLoans
$327.1MDeposits
$43.6MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 85% of banks under $1B in assets in OH (rank 11 of 68).
  • Widest gap: efficiency ratio trails 87% of banks under $1B in assets in OH (rank 63 of 71).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

0.47%

Rank 61 of 71

Net Interest Margin

3.53%

Rank 37 of 71

Efficiency Ratio

86.60%

Rank 63 of 71

Equity / Assets

11.17%

Rank 29 of 71

Non-interest income vs. expense

$1.9M$13.4MINCOMEEXPENSE
Unfavorable gap of $11.5M · efficiency ratio beats 13% of banks under $1B in assets in OH
Bank 86.60%Peer median 70.8%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.47%0.62%1.02%1.39%Beats 14%61 / 71
Return on Equity4.21%5.62%10.07%13.60%Beats 13%62 / 71
Net Interest Margin3.53%2.93%3.56%4.07%Beats 48%37 / 71
Efficiency Ratio86.60%55.94%70.77%78.80%Beats 13%63 / 71
Asset Quality
Nonperforming Loans / Loans0.01%0.08%0.27%0.97%Beats 85%11 / 68
Net Charge-Offs / Loans0.00%n/a0.00%0.05%Beats 56%31 / 68
Capital
Tier 1 Capital Ratio12.59%11.18%13.77%20.34%Beats 32%48 / 71
Total Risk-Based Capital Ratio12.59%12.08%14.34%21.24%Beats 32%48 / 71
Equity / Assets11.17%8.41%10.74%13.32%Beats 59%29 / 71
Liquidity & Funding
Loans / Deposits74.92%64.48%76.81%87.49%46th pctl37 / 68
Loans / Assets62.84%55.33%65.58%72.51%45th pctl39 / 71
Brokered Deposits / Depositsn/aNot reported for this institution