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Letter portraitLegal landscapeQuarterYTD

Commercial Banking Company

Valdosta, GA · Cert 16246 · Lowndes Bancshares Inc.

State savings bank · OCC · 2 affiliate banks · 5 branches (12 in holding)

Q2 2026

$409.5MAssets
$305.1MLoans
$361.6MDeposits
$38.6MEquity
Loan mix
89%RE $255.9M10%C&I $28.3M1%Consumer $2.9MQ2 2025Q2 2026
Deposit mix
67%Interest-bearing $241.7M33%Noninterest $120.0MQ2 2025Q2 2026

NIM

5.53%Q2 ’245.72%Q2 ’255.87%Q2 ’26-2%-2%

Non-interest income vs. expense

3.14%Q2 ’243.14%Q2 ’253.15%Q2 ’26-6%-18%

Market Position · Valdosta, GA · 2026 SOD (annual) · 6.6% share · #7 of 16 inst. · $0.2B of $3.8B

7.5% Lowndes
7.1% Colquitt
2.8% Tift

Executive Summary

  • Earnings: ROA of 1.94%, up 23 bps year over year; NIM at 4.45%.
  • Asset quality: problem loans at 0.04% of loans (+1 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.32%, down 65 bps from a year ago.
  • Funding: loans stand at 84.37% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

1.94%+23 bps YoY

Net Interest Margin (YTD, annualized)

4.45%-8 bps YoY

Efficiency Ratio (YTD, annualized)

55.38%-346 bps YoY

Tier 1 Leverage Ratio

10.32%-65 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.71%1.79%1.77%2.02%1.94%+23 bps
Return on Equity17.60%18.55%18.32%21.45%20.60%+300 bps
Net Interest Margin4.53%4.56%4.55%4.54%4.45%-8 bps
Efficiency Ratio58.83%57.43%58.76%53.96%55.38%-346 bps
Non-Interest Burden2.34%2.24%2.30%1.79%1.91%-42 bps
Growth
Asset Growth (YoY)0.58%1.68%8.19%13.31%14.80%+1,423 bps
Loan Growth (YoY)13.50%16.01%21.28%21.23%16.95%+344 bps
Deposit Growth (YoY)-0.12%1.68%6.32%12.67%14.28%+1,440 bps
Asset Quality
Nonperforming Loans / Loans0.03%0.12%0.06%0.04%0.04%+1 bps
Net Charge-Offs / Loans0.00%-0.01%0.00%0.00%0.00%0 bps
Allowance / Loans1.39%1.37%1.31%1.28%1.28%-11 bps
Allowance Coverage of NPLs43.1x11.0x21.2x30.2x31.9x-11.2x
Capital
Tier 1 Leverage Ratio10.97%10.34%10.45%10.19%10.32%-65 bps
Total Risk-Based Capital17.55%15.95%16.06%15.51%15.68%-187 bps
Equity / Assets10.16%9.35%9.89%8.98%9.44%-72 bps
Liquidity & Funding
Loans / Deposits82.45%82.11%88.17%82.73%84.37%+192 bps
Liquid Assets / Assets8.71%9.14%5.96%11.44%11.37%+266 bps
CRE / Total Capitaln/a301%318%332%n/an/a