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Farmers and Merchants Bank

Sylvania, GA · Cert 16440 · Screven Bancshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

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: 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 in GA (n=58 to 59). 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

59

Q2 2024Q2 2026peer median (50)

Asset Quality

66

Q2 2024Q2 2026peer median (50)

Profitability

66

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

100

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

Farmers and Merchants Bank

Sylvania, GA · Cert 16440 · Screven Bancshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$170.7MAssets
$59.5MLoans
$145.6MDeposits
$24.4MEquity
Loan mix
91%RE $56.1M5%C&I $2.9M4%Consumer $2.7MQ2 2025Q2 2026
Deposit mix
74%Interest-bearing $108.1M26%Noninterest $37.5MQ2 2025Q2 2026

NIM

4.85%Q2 ’245.02%Q2 ’254.94%Q2 ’26+3%-2%

Non-interest income vs. expense

1.94%Q2 ’241.88%Q2 ’251.80%Q2 ’26-3%-5%

Executive Summary

  • Earnings: ROA of 2.05%, unchanged from a year ago; NIM at 4.04%.
  • Asset quality: problem loans at 0.21% of loans (-13 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 16.16%, up 68 bps from a year ago.
  • Funding: loans stand at 40.84% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.05%0 bps YoY

Net Interest Margin (YTD, annualized)

4.04%-9 bps YoY

Efficiency Ratio (YTD, annualized)

40.01%-86 bps YoY

Tier 1 Leverage Ratio

16.16%+68 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.05%2.10%2.03%1.96%2.05%0 bps
Return on Equity16.68%16.57%15.83%14.42%14.80%-188 bps
Net Interest Margin4.13%4.23%4.16%4.02%4.04%-9 bps
Efficiency Ratio40.87%40.10%39.67%41.32%40.01%-86 bps
Non-Interest Burden1.41%1.40%1.36%1.41%1.34%-6 bps
Growth
Asset Growth (YoY)3.56%-0.68%1.72%1.93%1.08%-248 bps
Loan Growth (YoY)16.95%24.33%18.72%8.91%1.44%-1,550 bps
Deposit Growth (YoY)2.41%-2.12%-0.75%0.46%-0.60%-301 bps
Asset Quality
Nonperforming Loans / Loans0.33%0.28%0.25%0.21%0.21%-13 bps
Net Charge-Offs / Loans-0.03%-0.02%-0.01%-0.01%0.00%+3 bps
Allowance / Loans1.68%1.58%1.65%1.78%1.94%+26 bps
Allowance Coverage of NPLs5.0x5.5x6.6x8.6x9.3x+4.3x
Capital
Tier 1 Leverage Ratio15.48%15.46%15.68%15.61%16.16%+68 bps
Total Risk-Based Capital15.48%15.46%15.68%15.61%16.16%+68 bps
Equity / Assets12.87%13.93%13.48%13.77%14.32%+146 bps
Liquidity & Funding
Loans / Deposits40.02%46.20%44.12%42.73%40.84%+82 bps
Liquid Assets / Assets18.62%11.01%16.04%16.94%16.67%-195 bps
CRE / Total Capitaln/a126.76%130.14%129.37%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

Farmers and Merchants Bank

Sylvania, GA · Cert 16440 · Peer group: banks under $1B in assets in GA (n=58-59) · Screven Bancshares Inc.

State charter, non-member · FDIC · 3 branches

Q2 2026

$170.7MAssets
$59.5MLoans
$145.6MDeposits
$24.4MEquity

Executive Summary

  • Strongest standing: efficiency ratio outperforms 100% of banks under $1B in assets in GA (rank 1 of 59).
  • Widest gap: net interest margin trails 59% of banks under $1B in assets in GA (rank 35 of 59).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

2.06%

Rank 6 of 59

Net Interest Margin

4.04%

Rank 35 of 59

Efficiency Ratio

40.01%

Rank 1 of 59

Equity / Assets

14.32%

Rank 15 of 59

Non-interest income vs. expense

$0.8M$3.1MINCOMEEXPENSE
Unfavorable gap of $2.3M · efficiency ratio beats 100% of banks under $1B in assets in GA
Bank 40.01%Peer median 60.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.06%0.94%1.46%1.76%Beats 90%6 / 59
Return on Equity14.42%7.92%11.60%15.10%Beats 68%19 / 59
Net Interest Margin4.04%3.66%4.24%4.75%Beats 41%35 / 59
Efficiency Ratio40.01%51.87%60.25%70.24%Beats 100%1 / 59
Asset Quality
Nonperforming Loans / Loans0.21%0.10%0.36%0.89%Beats 66%21 / 58
Net Charge-Offs / Loans0.00%0.00%0.02%0.05%Beats 66%21 / 58
Capital
Tier 1 Capital Ratio16.16%11.93%15.65%21.05%Beats 51%29 / 59
Total Risk-Based Capital Ratio16.16%12.05%15.77%22.26%Beats 51%29 / 59
Equity / Assets14.32%9.10%11.51%14.32%Beats 75%15 / 59
Liquidity & Funding
Loans / Deposits40.84%59.62%72.81%85.44%7th pctl54 / 58
Loans / Assets34.84%49.55%64.39%73.73%8th pctl54 / 59
Brokered Deposits / Depositsn/aNot reported for this institution