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United Citizens Bank & Trust Company

Campbellsburg, KY · Cert 15249 · United Citizens Financial Corp.

State charter, non-member · FDIC · 7 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

17

Q2 2024Q2 2026peer median (50)

Asset Quality

29

Q2 2024Q2 2026peer median (50)

Profitability

63

Q2 2024Q2 2026peer median (50)

Liquidity

47

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

United Citizens Bank & Trust Company

Campbellsburg, KY · Cert 15249 · United Citizens Financial Corp.

State charter, non-member · FDIC · 7 branches

Q2 2026

$219.3MAssets
$177.6MLoans
$197.5MDeposits
$21.0MEquity
Loan mix
96%RE $169.6M3%C&I $4.6M1%Consumer $1.8MQ2 2025Q2 2026
Deposit mix
70%Interest-bearing $138.7M30%Noninterest $58.8MQ2 2025Q2 2026

NIM

5.27%Q2 ’245.49%Q2 ’255.66%Q2 ’26+9%+7%

Non-interest income vs. expense

2.71%Q2 ’242.89%Q2 ’253.29%Q2 ’26+14%+16%

Market Position · Louisville/Jefferson County, KY-IN · 2026 SOD (annual) · 0.4% share · #25 of 43 inst. · $0.2B of $48.2B

60.5% Henry
5.3% Carroll
1.1% Oldham
2.1% Owen

Executive Summary

  • Earnings: ROA of 1.05%, up 3 bps year over year; NIM at 4.38%.
  • Asset quality: problem loans at 1.78% of loans (+27 bps YoY), with net charge-offs at 0.03%.
  • Capital: tier 1 leverage ratio of 10.02%, up 40 bps from a year ago.
  • Funding: loans stand at 89.94% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.05%+3 bps YoY

Net Interest Margin (YTD, annualized)

4.38%+30 bps YoY

Efficiency Ratio (YTD, annualized)

69.91%+436 bps YoY

Tier 1 Leverage Ratio

10.02%+40 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.02%1.08%1.12%0.93%1.05%+3 bps
Return on Equity11.64%12.14%12.46%10.22%11.29%-34 bps
Net Interest Margin4.08%4.11%4.05%4.26%4.38%+30 bps
Efficiency Ratio65.55%64.92%65.43%72.47%69.91%+436 bps
Non-Interest Burden2.56%2.55%2.54%3.00%2.96%+40 bps
Growth
Asset Growth (YoY)2.82%4.34%6.30%7.47%4.28%+145 bps
Loan Growth (YoY)11.03%8.77%9.27%6.08%4.50%-653 bps
Deposit Growth (YoY)1.00%2.60%6.22%6.55%4.57%+358 bps
Asset Quality
Nonperforming Loans / Loans1.51%2.03%2.12%2.21%1.78%+27 bps
Net Charge-Offs / Loans0.01%0.01%0.01%0.03%0.03%+2 bps
Allowance / Loans0.95%0.96%0.93%0.93%0.94%-1 bps
Allowance Coverage of NPLs0.6x0.5x0.4x0.4x0.5x-0.1x
Capital
Tier 1 Leverage Ratio9.62%9.87%9.61%9.80%10.02%+40 bps
Total Risk-Based Capital9.62%9.87%9.61%9.80%10.02%+40 bps
Equity / Assets8.94%9.30%9.16%9.13%9.58%+63 bps
Liquidity & Funding
Loans / Deposits90.00%90.10%92.20%89.60%89.94%-6 bps
Liquid Assets / Assets1.51%1.02%0.98%0.85%0.44%-107 bps
CRE / Total Capitaln/a289%303%311%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

United Citizens Bank & Trust Company

Campbellsburg, KY · Cert 15249 · Peer group: banks under $1B in assets operating in a single state (n=743-746) · United Citizens Financial Corp.

State charter, non-member · FDIC · 7 branches

Q2 2026

$219.3MAssets
$177.6MLoans
$197.5MDeposits
$21.0MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 83% of banks under $1B in assets operating in a single state (rank 125 of 746).
  • Widest gap: total risk-based capital ratio trails 92% of banks under $1B in assets operating in a single state (rank 685 of 746).
  • Overall: at or above the peer median on 3 of 9 directional measures.

Return on Assets

1.06%

Rank 374 of 746

Net Interest Margin

4.38%

Rank 125 of 746

Efficiency Ratio

69.91%

Rank 463 of 746

Equity / Assets

9.58%

Rank 486 of 746

Non-interest income vs. expense

$0.7M$7.3MINCOMEEXPENSE
Unfavorable gap of $6.5M · efficiency ratio beats 38% of banks under $1B in assets operating in a single state
Bank 69.91%Peer median 64.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.06%0.72%1.06%1.45%Beats 50%374 / 746
Return on Equity11.07%6.74%10.51%13.63%Beats 55%332 / 746
Net Interest Margin4.38%3.17%3.68%4.16%Beats 83%125 / 746
Efficiency Ratio69.91%55.74%64.58%75.47%Beats 38%463 / 746
Asset Quality
Nonperforming Loans / Loans1.78%0.09%0.42%1.07%Beats 14%643 / 743
Net Charge-Offs / Loans0.02%0.00%0.01%0.05%Beats 43%424 / 743
Capital
Tier 1 Capital Ratio10.02%11.55%13.75%17.60%Beats 9%682 / 746
Total Risk-Based Capital Ratio10.02%11.71%14.33%18.43%Beats 8%685 / 746
Equity / Assets9.58%8.90%10.51%13.06%Beats 35%486 / 746
Liquidity & Funding
Loans / Deposits89.94%61.31%78.27%90.78%73rd pctl199 / 746
Loans / Assets80.98%53.60%66.97%76.08%88th pctl92 / 746
Brokered Deposits / Depositsn/aNot reported for this institution