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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

5.65%Q2 ’245.84%Q2 ’256.01%Q2 ’26-1%-3%

Non-interest income vs. expense

3.20%Q2 ’243.16%Q2 ’253.18%Q2 ’26-8%-9%

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 1.84%, up 5 bps year over year; NIM at 4.51%.
  • Asset quality: problem loans at 0.04% of loans (+1 bps YoY), with net charge-offs at 0.01%.
  • 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 (quarter, annualized)

1.84%+5 bps YoY

Net Interest Margin (quarter, annualized)

4.51%-12 bps YoY

Efficiency Ratio (quarter, annualized)

56.84%-87 bps YoY

Tier 1 Leverage Ratio

10.32%-65 bps YoY

Discrete quarter, annualized.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets1.79%1.95%1.72%2.02%1.84%+5 bps
Return on Equity18.14%20.00%17.92%21.45%19.96%+182 bps
Net Interest Margin4.63%4.74%4.94%4.54%4.51%-12 bps
Efficiency Ratio57.71%54.90%62.25%53.96%56.84%-87 bps
Non-Interest Burden2.31%2.12%2.66%1.79%2.10%-22 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%-0.02%0.00%0.00%0.01%+1 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