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Arthur State Bank

Union, SC · Cert 15085 · Jco Ventures LLC

State charter, non-member · FDIC · 19 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

26

Q2 2024Q2 2026peer median (50)

Asset Quality

47

Q2 2024Q2 2026peer median (50)

Profitability

74

Q2 2024Q2 2026peer median (50)

Liquidity

45

Q2 2024Q2 2026peer median

Efficiency

38

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

Arthur State Bank

Union, SC · Cert 15085 · Jco Ventures LLC

State charter, non-member · FDIC · 19 branches

Q2 2026

$831.9MAssets
$619.1MLoans
$686.1MDeposits
$56.6MEquity
Loan mix
95%RE $569.2M4%C&I $26.2M1%Consumer $5.8MQ2 2025Q2 2026
Deposit mix
70%Interest-bearing $479.3M30%Noninterest $206.8MQ2 2025Q2 2026

NIM

4.23%Q2 ’244.70%Q2 ’254.98%Q2 ’26+16%+3%

Non-interest income vs. expense

3.47%Q2 ’243.40%Q2 ’253.60%Q2 ’26-2%+9%

Market Position · Spartanburg, SC · 2026 SOD (annual) · 7.3% share · #5 of 22 inst. · $0.5B of $6.6B

4.5% Spartanburg
64.9% Union
9.2% Laurens
0.4% Greenville

Executive Summary

  • Earnings: ROA of 1.12%, unchanged from a year ago; NIM at 4.25%.
  • Asset quality: problem loans at 0.60% of loans (+1 bps YoY), with net charge-offs at 0.01%.
  • Capital: tier 1 leverage ratio of 8.30%, up 14 bps from a year ago.
  • Funding: loans stand at 90.23% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.12%0 bps YoY

Net Interest Margin (YTD, annualized)

4.25%+14 bps YoY

Efficiency Ratio (YTD, annualized)

70.07%+222 bps YoY

Tier 1 Leverage Ratio

8.30%+14 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.12%1.15%1.17%1.07%1.12%0 bps
Return on Equity18.46%18.73%18.65%16.08%16.79%-167 bps
Net Interest Margin4.11%4.10%4.08%4.21%4.25%+14 bps
Efficiency Ratio67.85%67.74%68.01%71.09%70.07%+222 bps
Non-Interest Burden2.50%2.48%2.48%2.74%2.72%+21 bps
Growth
Asset Growth (YoY)7.26%9.95%5.24%4.71%3.07%-419 bps
Loan Growth (YoY)10.36%11.29%8.89%6.54%6.05%-432 bps
Deposit Growth (YoY)2.32%0.12%-2.38%1.46%0.97%-135 bps
Asset Quality
Nonperforming Loans / Loans0.59%0.55%0.58%0.61%0.60%+1 bps
Net Charge-Offs / Loans0.00%0.00%0.00%0.00%0.01%+1 bps
Allowance / Loans1.04%1.04%1.05%1.05%1.04%0 bps
Allowance Coverage of NPLs1.8x1.9x1.8x1.7x1.7x0.0x
Capital
Tier 1 Leverage Ratio8.16%8.19%8.11%8.27%8.30%+14 bps
Total Risk-Based Capital13.13%13.29%13.31%13.38%13.35%+22 bps
Equity / Assets6.21%6.36%6.61%6.66%6.80%+59 bps
Liquidity & Funding
Loans / Deposits85.91%87.55%89.69%87.52%90.23%+432 bps
Liquid Assets / Assets18.93%18.46%17.40%17.66%16.76%-217 bps
CRE / Total Capitaln/a336%329%335%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

Arthur State Bank

Union, SC · Cert 15085 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · Jco Ventures LLC

State charter, non-member · FDIC · 19 branches

Q2 2026

$831.9MAssets
$619.1MLoans
$686.1MDeposits
$56.6MEquity

Executive Summary

  • Strongest standing: return on equity outperforms 89% of banks under $1B in assets operating in a single state (rank 82 of 746).
  • Widest gap: equity / assets trails 95% of banks under $1B in assets operating in a single state (rank 707 of 746).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

1.11%

Rank 345 of 746

Net Interest Margin

4.25%

Rank 161 of 746

Efficiency Ratio

70.07%

Rank 465 of 746

Equity / Assets

6.80%

Rank 707 of 746

Non-interest income vs. expense

$7.2M$29.4MINCOMEEXPENSE
Unfavorable gap of $22.2M · efficiency ratio beats 38% of banks under $1B in assets operating in a single state
Bank 70.07%Peer median 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.11%0.72%1.06%1.45%Beats 54%345 / 746
Return on Equity16.37%6.74%10.51%13.63%Beats 89%82 / 746
Net Interest Margin4.25%3.17%3.68%4.16%Beats 78%161 / 746
Efficiency Ratio70.07%55.74%64.58%75.47%Beats 38%465 / 746
Asset Quality
Nonperforming Loans / Loans0.60%0.09%0.42%1.07%Beats 43%428 / 743
Net Charge-Offs / Loans0.01%0.00%0.01%0.05%Beats 51%364 / 743
Capital
Tier 1 Capital Ratio12.15%11.55%13.75%17.60%Beats 33%501 / 746
Total Risk-Based Capital Ratio13.35%11.71%14.33%18.43%Beats 41%438 / 746
Equity / Assets6.80%8.90%10.51%13.06%Beats 5%707 / 746
Liquidity & Funding
Loans / Deposits90.23%61.31%78.27%90.78%74th pctl195 / 746
Loans / Assets74.42%53.60%66.97%76.08%69th pctl229 / 746
Brokered Deposits / Depositsn/aNot reported for this institution