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Four County Bank, The

Allentown, GA · Cert 15904 · Four County Bancshares Inc.

State charter, non-member · FDIC · 1 branch

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=748 to 752). 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

56

Q2 2024Q2 2026peer median (50)

Asset Quality

23

Q2 2024Q2 2026peer median (50)

Profitability

78

Q2 2024Q2 2026peer median (50)

Liquidity

97

Q2 2024Q2 2026peer median

Efficiency

73

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

Four County Bank, The

Allentown, GA · Cert 15904 · Four County Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$87.1MAssets
$59.8MLoans
$75.4MDeposits
$11.3MEquity
Loan mix
60%RE $32.8M17%C&I $9.3M23%Consumer $12.4MQ2 2025Q2 2026
Deposit mix
79%Interest-bearing $59.4M21%Noninterest $16.0MQ2 2025Q2 2026

NIM

6.35%Q2 ’246.45%Q2 ’256.64%Q2 ’26-1%+10%

Non-interest income vs. expense

2.66%Q2 ’242.79%Q2 ’252.77%Q2 ’26+8%-1%

Executive Summary

  • Earnings: ROA of 1.52%, up 9 bps year over year; NIM at 4.66%.
  • Asset quality: problem loans at 0.68% of loans (+15 bps YoY), with net charge-offs at 0.47%.
  • Capital: tier 1 leverage ratio of 13.83%, up 54 bps from a year ago.
  • Funding: loans stand at 79.30% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.52%+9 bps YoY

Net Interest Margin (YTD, annualized)

4.66%+41 bps YoY

Efficiency Ratio (YTD, annualized)

56.34%-569 bps YoY

Tier 1 Leverage Ratio

13.83%+54 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.44%1.43%1.44%1.41%1.52%+9 bps
Return on Equity12.36%12.11%12.01%11.37%12.10%-26 bps
Net Interest Margin4.25%4.25%4.27%4.37%4.66%+41 bps
Efficiency Ratio62.02%61.83%60.69%57.44%56.34%-569 bps
Non-Interest Burden2.54%2.53%2.49%2.40%2.51%-3 bps
Growth
Asset Growth (YoY)2.59%3.32%1.83%-0.10%-1.99%-458 bps
Loan Growth (YoY)-4.44%-3.99%-3.43%-1.36%-1.23%+321 bps
Deposit Growth (YoY)1.81%3.00%0.74%-1.02%-3.08%-490 bps
Asset Quality
Nonperforming Loans / Loans0.53%0.57%1.30%1.15%0.68%+15 bps
Net Charge-Offs / Loans-0.05%-0.03%0.00%0.49%0.47%+52 bps
Allowance / Loans2.24%2.24%2.23%2.21%2.21%-3 bps
Allowance Coverage of NPLs4.2x3.9x1.7x1.9x3.2x-1.0x
Capital
Tier 1 Leverage Ratio13.29%13.53%13.83%12.98%13.83%+54 bps
Total Risk-Based Capital13.29%13.53%13.83%12.98%13.83%+54 bps
Equity / Assets11.94%12.34%12.77%12.07%12.95%+101 bps
Liquidity & Funding
Loans / Deposits77.81%76.47%77.18%77.57%79.30%+149 bps
Liquid Assets / Assets18.35%19.04%19.06%18.29%17.56%-79 bps
CRE / Total Capitaln/a88.90%88.94%87.49%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

Four County Bank, The

Allentown, GA · Cert 15904 · Peer group: banks under $1B in assets operating in a single state (n=748-752) · Four County Bancshares Inc.

State charter, non-member · FDIC · 1 branch

Q2 2026

$87.1MAssets
$59.8MLoans
$75.4MDeposits
$11.3MEquity

Executive Summary

  • Strongest standing: net interest margin outperforms 90% of banks under $1B in assets operating in a single state (rank 73 of 752).
  • Widest gap: net charge-offs / loans trails 93% of banks under $1B in assets operating in a single state (rank 700 of 748).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.56%

Rank 152 of 752

Net Interest Margin

4.66%

Rank 73 of 752

Efficiency Ratio

56.34%

Rank 201 of 752

Equity / Assets

12.95%

Rank 201 of 752

Non-interest income vs. expense

$0.2M$2.5MINCOMEEXPENSE
Unfavorable gap of $2.2M · efficiency ratio beats 73% of banks under $1B in assets operating in a single state
Bank 56.34%Peer median 64.5%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets1.56%0.72%1.07%1.45%Beats 80%152 / 752
Return on Equity12.08%6.78%10.58%13.65%Beats 64%272 / 752
Net Interest Margin4.66%3.18%3.69%4.17%Beats 90%73 / 752
Efficiency Ratio56.34%55.75%64.49%75.47%Beats 73%201 / 752
Asset Quality
Nonperforming Loans / Loans0.68%0.09%0.42%1.03%Beats 39%461 / 748
Net Charge-Offs / Loans0.24%0.00%0.01%0.05%Beats 7%700 / 748
Capital
Tier 1 Capital Ratio13.83%11.55%13.75%17.60%Beats 50%373 / 752
Total Risk-Based Capital Ratio13.83%11.70%14.33%18.47%Beats 45%416 / 752
Equity / Assets12.95%8.93%10.56%13.13%Beats 73%201 / 752
Liquidity & Funding
Loans / Deposits79.30%62.23%78.64%91.26%51st pctl370 / 752
Loans / Assets68.65%54.61%67.41%76.47%53rd pctl355 / 752
Brokered Deposits / Depositsn/aNot reported for this institution