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CB&S Bank, Inc.

Russellville, AL · Cert 15310 · CBS Banc-Corp

State charter, non-member · FDIC · 58 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 regionally3

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 regionally (n=176). 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

8

Q2 2024Q2 2026peer median (50)

Asset Quality

43

Q2 2024Q2 2026peer median (50)

Profitability

22

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

9

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

CB&S Bank, Inc.

Russellville, AL · Cert 15310 · CBS Banc-Corp

State charter, non-member · FDIC · 58 branches

Q2 2026

$3.1BAssets
$1.7BLoans
$2.6BDeposits
$188.3MEquity
Loan mix
79%RE $1.3B19%C&I $0.3B2%Consumer $0.0BQ2 2025Q2 2026
Deposit mix
82%Interest-bearing $2.1B18%Noninterest $0.5BQ2 2025Q2 2026

NIM

4.43%Q2 ’244.56%Q2 ’254.65%Q2 ’26+6%+5%

Non-interest income vs. expense

2.61%Q2 ’242.57%Q2 ’252.81%Q2 ’26+3%+8%

Market Position · Florence-Muscle Shoals, AL · 2026 SOD (annual) · 7.2% share · #4 of 16 inst. · $0.3B of $3.9B

53.8% Franklin
6.9% Lauderdale
33.1% Lawrence
1.2% Madison

Executive Summary

  • Earnings: ROA of 0.71%, up 16 bps year over year; NIM at 3.01%.
  • Asset quality: problem loans at 1.15% of loans (-141 bps YoY), with net charge-offs at 0.04%.
  • Capital: tier 1 leverage ratio of 10.42%, down 33 bps from a year ago.
  • Funding: loans stand at 66.06% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

0.71%+16 bps YoY

Net Interest Margin (YTD, annualized)

3.01%+15 bps YoY

Efficiency Ratio (YTD, annualized)

75.65%+175 bps YoY

Tier 1 Leverage Ratio

10.42%-33 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.55%0.69%0.85%0.75%0.71%+16 bps
Return on Equity10.86%13.15%15.55%13.23%12.21%+135 bps
Net Interest Margin2.86%2.90%2.91%3.01%3.01%+15 bps
Efficiency Ratio73.90%72.94%70.88%73.25%75.65%+175 bps
Non-Interest Burden1.93%1.92%1.86%2.02%2.09%+15 bps
Growth
Asset Growth (YoY)8.18%6.19%7.36%5.92%9.12%+94 bps
Loan Growth (YoY)19.89%19.85%10.29%12.23%14.04%-585 bps
Deposit Growth (YoY)9.03%7.12%6.53%5.33%7.49%-154 bps
Asset Quality
Nonperforming Loans / Loans2.56%2.45%0.97%0.94%1.15%-141 bps
Net Charge-Offs / Loans0.04%0.05%0.07%0.01%0.04%+1 bps
Allowance / Loans1.27%1.21%1.11%1.10%1.11%-16 bps
Allowance Coverage of NPLs0.5x0.5x1.1x1.2x1.0x+0.5x
Capital
Tier 1 Leverage Ratio10.75%10.87%10.96%10.22%10.42%-33 bps
Total Risk-Based Capital10.75%10.87%10.96%10.22%10.42%-33 bps
Equity / Assets5.00%5.83%6.19%5.20%6.13%+114 bps
Liquidity & Funding
Loans / Deposits62.27%64.65%64.97%65.63%66.06%+380 bps
Liquid Assets / Assets6.60%4.93%5.20%5.03%3.70%-290 bps
CRE / Total Capitaln/a277%268%284%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

CB&S Bank, Inc.

Russellville, AL · Cert 15310 · Peer group: banks $1B-$10B in assets operating regionally (n=176) · CBS Banc-Corp

State charter, non-member · FDIC · 58 branches

Q2 2026

$3.1BAssets
$1.7BLoans
$2.6BDeposits
$188.3MEquity

Executive Summary

  • Strongest standing: net charge-offs / loans outperforms 57% of banks $1B-$10B in assets operating regionally (rank 77 of 176).
  • Widest gap: equity / assets trails 99% of banks $1B-$10B in assets operating regionally (rank 175 of 176).
  • Overall: at or above the peer median on 1 of 9 directional measures.

Return on Assets

0.69%

Rank 156 of 176

Net Interest Margin

3.01%

Rank 155 of 176

Efficiency Ratio

76.00%

Rank 161 of 176

Equity / Assets

6.13%

Rank 175 of 176

Non-interest income vs. expense

$23.1M$90.1MINCOMEEXPENSE
Unfavorable gap of $67.0M · efficiency ratio beats 9% of banks $1B-$10B in assets operating regionally
Bank 76.00%Peer median 59.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.69%0.93%1.26%1.54%Beats 11%156 / 176
Return on Equity11.23%9.26%11.89%14.46%Beats 43%100 / 176
Net Interest Margin3.01%3.25%3.59%3.93%Beats 12%155 / 176
Efficiency Ratio76.00%52.79%59.55%67.66%Beats 9%161 / 176
Asset Quality
Nonperforming Loans / Loans1.15%0.30%0.64%1.32%Beats 28%127 / 176
Net Charge-Offs / Loans0.03%0.01%0.04%0.10%Beats 57%77 / 176
Capital
Tier 1 Capital Ratio10.42%11.15%12.72%14.15%Beats 13%153 / 176
Total Risk-Based Capital Ratio10.42%11.81%13.63%15.33%Beats 9%160 / 176
Equity / Assets6.13%9.16%10.35%11.80%Beats 1%175 / 176
Liquidity & Funding
Loans / Deposits66.06%80.94%89.73%97.21%5th pctl168 / 176
Loans / Assets56.14%69.25%75.12%80.82%5th pctl168 / 176
Brokered Deposits / Depositsn/aNot reported for this institution