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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=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

56

Q2 2024Q2 2026peer median (50)

Asset Quality

23

Q2 2024Q2 2026peer median (50)

Profitability

78

Q2 2024Q2 2026peer median (50)

Liquidity

95

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 $12.4MQ3 2024Q2 2026
Deposit mix
79%Interest-bearing $59.4M21%Noninterest $16.0MQ3 2024Q2 2026

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.

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

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%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.33%1.32%1.19%1.44%1.43%1.44%1.41%1.52%+9 bps
Return on Equity11.51%11.41%10.32%12.36%12.11%12.01%11.37%12.10%-26 bps
Net Interest Margin4.19%4.06%3.99%4.25%4.25%4.27%4.37%4.66%+41 bps
Efficiency Ratio58.63%59.05%61.59%62.02%61.83%60.69%57.44%56.34%-569 bps
Non-Interest Burden2.33%2.28%2.36%2.54%2.53%2.49%2.40%2.51%-3 bps
Growth
Asset Growth (YoY)-1.30%3.18%4.31%2.59%3.32%1.83%-0.10%-1.99%-458 bps
Loan Growth (YoY)1.50%1.76%-0.74%-4.44%-3.99%-3.43%-1.36%-1.23%+321 bps
Deposit Growth (YoY)-3.33%3.19%3.99%1.81%3.00%0.74%-1.02%-3.08%-490 bps
Asset Quality
Nonperforming Loans / Loans0.37%0.48%0.74%0.53%0.57%1.30%1.15%0.68%+15 bps
Net Charge-Offs / Loans0.15%0.19%0.09%-0.05%-0.03%0.00%0.49%0.47%+52 bps
Allowance / Loans2.22%2.17%2.27%2.24%2.24%2.23%2.21%2.21%-3 bps
Allowance Coverage of NPLs6.0x4.5x3.0x4.2x3.9x1.7x1.9x3.2x-1.0x
Capital
Tier 1 Leverage Ratio13.43%13.33%12.57%13.29%13.53%13.83%12.98%13.83%+54 bps
Total Risk-Based Capital13.43%13.33%12.57%13.29%13.53%13.83%12.98%13.83%+54 bps
Equity / Assets12.04%11.75%11.20%11.94%12.34%12.77%12.07%12.95%+101 bps
Liquidity & Funding
Loans / Deposits82.04%80.51%77.85%77.81%76.47%77.18%77.57%79.30%+149 bps
Liquid Assets / Assets13.61%15.77%18.20%18.35%19.04%19.06%18.29%17.56%-79 bps
CRE / Total Capitaln/an/an/an/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=743-746) · 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 91% of banks under $1B in assets operating in a single state (rank 69 of 746).
  • Widest gap: net charge-offs / loans trails 94% of banks under $1B in assets operating in a single state (rank 697 of 743).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.56%

Rank 152 of 746

Net Interest Margin

4.66%

Rank 69 of 746

Efficiency Ratio

56.34%

Rank 200 of 746

Equity / Assets

12.95%

Rank 194 of 746

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 64.6%Q2 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.56%0.72%1.06%1.45%Beats 80%152 / 746
Return on Equity12.08%6.74%10.51%13.63%Beats 64%268 / 746
Net Interest Margin4.66%3.17%3.68%4.16%Beats 91%69 / 746
Efficiency Ratio56.34%55.74%64.58%75.47%Beats 73%200 / 746
Asset Quality
Nonperforming Loans / Loans0.68%0.09%0.42%1.07%Beats 39%457 / 743
Net Charge-Offs / Loans0.24%0.00%0.01%0.05%Beats 6%697 / 743
Capital
Tier 1 Capital Ratio13.83%11.55%13.75%17.60%Beats 50%370 / 746
Total Risk-Based Capital Ratio13.83%11.71%14.33%18.43%Beats 45%412 / 746
Equity / Assets12.95%8.90%10.51%13.06%Beats 74%194 / 746
Liquidity & Funding
Loans / Deposits79.30%61.31%78.27%90.78%52nd pctl360 / 746
Loans / Assets68.65%53.60%66.97%76.08%54th pctl344 / 746
Brokered Deposits / Depositsn/aNot reported for this institution