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Wheeler County State Bank

Alamo, GA · Cert 16228

FDIC · 4 branches

Q4 2025

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: Q4 2025, the quarter ended December 31, 2025, 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=61 to 62). 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

51

Q2 2024Q4 2025peer median (50)

Asset Quality

70

Q2 2024Q4 2025peer median (50)

Profitability

44

Q2 2024Q4 2025peer median (50)

Liquidity

99

Q2 2024Q4 2025peer median

Efficiency

15

Q2 2024Q4 2025peer 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

Wheeler County State Bank

Alamo, GA · Cert 16228

FDIC · 4 branches

Q4 2025

$170.0MAssets
$97.0MLoans
$146.1MDeposits
$22.8MEquity
Loan mix
86%RE $82.5M9%C&I $9.0M5%Consumer $4.7MQ4 2024Q4 2025
Deposit mix
71%Interest-bearing $103.7M29%Noninterest $42.5MQ4 2024Q4 2025

NIM

5.41%Q4 ’235.83%Q4 ’246.40%Q4 ’25-7%+14%

Non-interest income vs. expense

2.52%Q4 ’232.16%Q4 ’244.12%Q4 ’25-13%+97%

Executive Summary

  • Earnings: ROA of 0.79%, down 128 bps year over year; NIM at 5.02%.
  • Asset quality: problem loans at 0.20% of loans (+5 bps YoY), with net charge-offs at 0.09%.
  • Capital: tier 1 leverage ratio of 13.91%, up 72 bps from a year ago.
  • Funding: loans stand at 66.36% of deposits as of Q4 2025.

Financial Results

Return on Assets (YTD, annualized)

0.79%-128 bps YoY

Net Interest Margin (YTD, annualized)

5.02%+62 bps YoY

Efficiency Ratio (YTD, annualized)

79.13%+3,182 bps YoY

Tier 1 Leverage Ratio

13.91%+72 bps YoY

Year to date, annualized, through each quarter.

MetricQ4 2024Q1 2025Q2 2025Q3 2025Q4 2025YoY ΔTrend
Earnings
Return on Assets2.07%1.87%2.06%1.63%0.79%-128 bps
Return on Equity15.16%14.24%15.04%11.53%5.66%-950 bps
Net Interest Margin4.40%4.53%4.76%4.99%5.02%+62 bps
Efficiency Ratio47.32%48.38%45.96%57.65%79.13%+3,182 bps
Non-Interest Burden2.00%2.11%2.10%2.81%3.94%+194 bps
Growth
Asset Growth (YoY)38.05%21.75%-8.87%-6.09%-7.41%-4,546 bps
Loan Growth (YoY)4.98%7.75%11.42%8.56%3.81%-116 bps
Deposit Growth (YoY)44.32%23.41%-11.36%-8.19%-7.72%-5,204 bps
Asset Quality
Nonperforming Loans / Loans0.14%0.07%0.06%0.11%0.20%+5 bps
Net Charge-Offs / Loans0.00%0.00%0.09%0.10%0.09%+10 bps
Allowance / Loans1.58%1.55%1.40%1.42%1.48%-10 bps
Allowance Coverage of NPLs11.1x22.3x22.7x13.6x7.5x-3.5x
Capital
Tier 1 Leverage Ratio13.19%13.52%14.25%15.10%13.91%+72 bps
Total Risk-Based Capital13.19%13.52%14.25%15.10%13.91%+72 bps
Equity / Assets12.89%13.39%14.98%15.48%13.44%+54 bps
Liquidity & Funding
Loans / Deposits58.99%60.76%72.82%74.31%66.36%+737 bps
Liquid Assets / Assets42.13%44.77%35.93%34.84%35.81%-632 bps
CRE / Total Capitaln/an/an/a229%238%n/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

Wheeler County State Bank

Alamo, GA · Cert 16228 · Peer group: banks under $1B in assets in GA (n=61-62)

FDIC · 4 branches

Q4 2025

$170.0MAssets
$97.0MLoans
$146.1MDeposits
$22.8MEquity

Executive Summary

  • Strongest standing: brokered deposits / deposits outperforms 100% of banks under $1B in assets in GA (rank 45 of 61).
  • Widest gap: efficiency ratio trails 85% of banks under $1B in assets in GA (rank 54 of 62).
  • Overall: at or above the peer median on 4 of 9 directional measures.

Return on Assets

0.81%

Rank 46 of 62

Net Interest Margin

5.02%

Rank 8 of 62

Efficiency Ratio

79.13%

Rank 54 of 62

Equity / Assets

13.44%

Rank 16 of 62

Non-interest income vs. expense

$0.3M$6.8MINCOMEEXPENSE
Unfavorable gap of $6.5M · efficiency ratio beats 15% of banks under $1B in assets in GA
Bank 79.13%Peer median 60.4%Q2 2024Q4 2025Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets0.81%0.80%1.35%1.59%Beats 26%46 / 62
Return on Equity6.00%8.27%12.23%14.80%Beats 18%51 / 62
Net Interest Margin5.02%3.33%4.17%4.64%Beats 87%8 / 62
Efficiency Ratio79.13%53.85%60.45%70.19%Beats 15%54 / 62
Asset Quality
Nonperforming Loans / Loans0.20%0.17%0.51%1.16%Beats 70%19 / 61
Net Charge-Offs / Loansn/aNot reported for this institution
Capital
Tier 1 Capital Ratio13.91%11.74%15.08%20.01%Beats 40%37 / 62
Total Risk-Based Capital Ratio13.91%12.04%15.68%21.23%Beats 39%38 / 62
Equity / Assets13.44%8.90%11.03%13.44%Beats 74%16 / 62
Liquidity & Funding
Loans / Deposits66.36%58.76%66.72%81.56%46th pctl33 / 61
Loans / Assets57.05%50.60%58.74%70.55%44th pctl34 / 61
Brokered Deposits / Deposits0.00%n/an/a0.58%Beats 100%45 / 61