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Northeast Georgia Bank

Lavonia, GA · Cert 15771 · First Security Bankshares Inc.

State charter, non-member · FDIC · 9 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 GA3

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 GA (n=58 to 59). 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

42

Q2 2024Q2 2026peer median (50)

Asset Quality

60

Q2 2024Q2 2026peer median (50)

Profitability

77

Q2 2024Q2 2026peer median (50)

Liquidity

51

Q2 2024Q2 2026peer median

Efficiency

97

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

Northeast Georgia Bank

Lavonia, GA · Cert 15771 · First Security Bankshares Inc.

State charter, non-member · FDIC · 9 branches

Q2 2026

$650.6MAssets
$338.0MLoans
$562.9MDeposits
$81.1MEquity
Loan mix
88%RE $277.3M9%C&I $27.1M4%Consumer $12.0MQ3 2024Q2 2026
Deposit mix
76%Interest-bearing $426.1M24%Noninterest $136.8MQ3 2024Q2 2026

Executive Summary

  • Earnings: ROA of 2.12%, up 4 bps year over year; NIM at 4.36%.
  • Asset quality: problem loans at 0.01% of loans (-15 bps YoY), with net charge-offs at 0.07%.
  • Capital: tier 1 leverage ratio of 13.41%, up 65 bps from a year ago.
  • Funding: loans stand at 60.04% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

2.12%+4 bps YoY

Net Interest Margin (YTD, annualized)

4.36%+7 bps YoY

Efficiency Ratio (YTD, annualized)

42.39%-42 bps YoY

Tier 1 Leverage Ratio

13.41%+65 bps YoY

NIM

5.22%Q2 ’245.32%Q2 ’255.24%Q2 ’26-1%+2%

Non-interest income vs. expense

2.14%Q2 ’242.01%Q2 ’252.04%Q2 ’26-5%-2%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.02%2.05%2.03%2.08%2.18%2.29%2.10%2.12%+4 bps
Return on Equity19.08%19.06%18.18%18.32%18.66%19.09%16.72%16.91%-141 bps
Net Interest Margin4.34%4.12%4.21%4.29%4.44%4.36%4.26%4.36%+7 bps
Efficiency Ratio44.46%42.99%43.51%42.81%41.90%39.23%42.13%42.39%-42 bps
Non-Interest Burden1.68%1.53%1.59%1.61%1.61%1.45%1.53%1.59%-3 bps
Growth
Asset Growth (YoY)4.38%-0.12%6.04%4.48%4.38%1.81%0.46%2.50%-197 bps
Loan Growth (YoY)4.63%4.67%5.88%6.65%9.92%5.78%6.07%6.23%-42 bps
Deposit Growth (YoY)1.78%-2.23%4.23%2.62%2.55%0.21%0.34%1.91%-71 bps
Asset Quality
Nonperforming Loans / Loans0.17%0.16%0.16%0.17%0.03%0.03%0.04%0.01%-15 bps
Net Charge-Offs / Loans0.02%0.02%0.00%0.01%0.02%0.03%0.08%0.07%+6 bps
Allowance / Loans1.52%1.56%1.57%1.56%1.53%1.56%1.56%1.56%-1 bps
Allowance Coverage of NPLs9.2x9.7x9.5x9.3x53.7x55.5x43.7x112.0x+102.7x
Capital
Tier 1 Leverage Ratio12.99%12.89%12.15%12.76%13.65%14.18%12.77%13.41%+65 bps
Total Risk-Based Capital12.99%12.89%12.15%12.76%13.65%14.18%12.77%13.41%+65 bps
Equity / Assets11.70%11.48%10.83%11.82%12.56%13.31%11.86%12.47%+65 bps
Liquidity & Funding
Loans / Deposits55.41%55.08%54.81%57.59%59.40%58.15%57.94%60.04%+244 bps
Liquid Assets / Assets13.56%17.85%16.06%12.18%11.96%15.99%13.20%13.35%+117 bps
CRE / Total Capitaln/an/an/an/a166.06%151.35%173.39%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

Northeast Georgia Bank

Lavonia, GA · Cert 15771 · Peer group: banks under $1B in assets in GA (n=58-59) · First Security Bankshares Inc.

State charter, non-member · FDIC · 9 branches

Q2 2026

$650.6MAssets
$338.0MLoans
$562.9MDeposits
$81.1MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 97% of banks under $1B in assets in GA (rank 3 of 59).
  • Widest gap: net charge-offs / loans trails 74% of banks under $1B in assets in GA (rank 44 of 58).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

2.12%

Rank 5 of 59

Net Interest Margin

4.36%

Rank 28 of 59

Efficiency Ratio

42.39%

Rank 3 of 59

Equity / Assets

12.47%

Rank 24 of 59

Non-interest income vs. expense

$3.0M$13.4MINCOMEEXPENSE
Unfavorable gap of $10.4M · efficiency ratio beats 97% of banks under $1B in assets in GA
Bank 42.39%Peer median 60.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets2.12%0.94%1.46%1.76%Beats 92%5 / 59
Return on Equity17.03%7.92%11.60%15.10%Beats 88%7 / 59
Net Interest Margin4.36%3.66%4.24%4.75%Beats 51%28 / 59
Efficiency Ratio42.39%51.87%60.25%70.24%Beats 97%3 / 59
Asset Quality
Nonperforming Loans / Loans0.01%0.10%0.36%0.89%Beats 93%5 / 58
Net Charge-Offs / Loans0.05%0.00%0.02%0.05%Beats 26%44 / 58
Capital
Tier 1 Capital Ratio13.41%11.93%15.65%21.05%Beats 34%39 / 59
Total Risk-Based Capital Ratio13.41%12.05%15.77%22.26%Beats 32%40 / 59
Equity / Assets12.47%9.10%11.51%14.32%Beats 59%24 / 59
Liquidity & Funding
Loans / Deposits60.04%59.62%72.81%85.44%28th pctl42 / 58
Loans / Assets51.95%49.55%64.39%73.73%31st pctl41 / 59
Brokered Deposits / Depositsn/aNot reported for this institution