PackageTrendsPeer
Letter portraitLegal landscape

FNB South

Alma, GA · Cert 17011 · First Bk Shares of the S E Inc.

State charter, non-member · FDIC · 4 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

87

Q2 2024Q2 2026peer median (50)

Asset Quality

49

Q2 2024Q2 2026peer median (50)

Profitability

85

Q2 2024Q2 2026peer median (50)

Liquidity

60

Q2 2024Q2 2026peer median

Efficiency

90

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

FNB South

Alma, GA · Cert 17011 · First Bk Shares of the S E Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$734.8MAssets
$497.4MLoans
$610.4MDeposits
$116.5MEquity
Loan mix
84%RE $394.1M11%C&I $49.7M6%Consumer $26.8MQ2 2025Q2 2026
Deposit mix
65%Interest-bearing $398.0M35%Noninterest $212.4MQ2 2025Q2 2026

NIM

6.52%Q2 ’246.33%Q2 ’256.38%Q2 ’26-5%+7%

Non-interest income vs. expense

2.41%Q2 ’242.40%Q2 ’252.48%Q2 ’26+35%+9%

Executive Summary

  • Earnings: ROA of 2.64%, up 8 bps year over year; NIM at 4.83%.
  • Asset quality: problem loans at 0.00% of loans (0 bps YoY), with net recoveries of 1.40%.
  • Capital: tier 1 leverage ratio of 16.24%, up 61 bps from a year ago.
  • Funding: loans stand at 81.50% of deposits as of Q2 2026.

Financial Results

Return on Assets (YTD, annualized)

2.64%+8 bps YoY

Net Interest Margin (YTD, annualized)

4.83%+32 bps YoY

Efficiency Ratio (YTD, annualized)

46.14%-68 bps YoY

Tier 1 Leverage Ratio

16.24%+61 bps YoY

Year to date, annualized, through each quarter.

MetricQ2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets2.55%2.66%2.24%2.64%2.64%+8 bps
Return on Equity17.12%17.56%14.79%16.99%16.86%-26 bps
Net Interest Margin4.51%4.60%4.62%4.78%4.83%+32 bps
Efficiency Ratio46.82%46.01%46.56%45.43%46.14%-68 bps
Non-Interest Burden1.78%1.80%1.83%1.87%1.94%+16 bps
Growth
Asset Growth (YoY)13.38%11.00%3.55%1.87%6.12%-726 bps
Loan Growth (YoY)5.00%3.46%8.97%10.98%12.07%+707 bps
Deposit Growth (YoY)14.42%11.55%2.35%0.46%5.69%-873 bps
Asset Quality
Nonperforming Loans / Loans0.00%0.06%0.00%0.00%0.00%0 bps
Net Charge-Offs / Loans-0.56%0.09%0.73%-2.06%-1.40%-84 bps
Allowance / Loans3.14%2.71%2.64%3.08%3.17%+3 bps
Allowance Coverage of NPLsn/a48.9xn/an/a1434.4xn/a
Capital
Tier 1 Leverage Ratio15.62%15.79%15.26%15.96%16.24%+61 bps
Total Risk-Based Capital23.97%24.21%23.65%24.12%24.18%+21 bps
Equity / Assets15.64%15.82%15.26%15.79%15.85%+21 bps
Liquidity & Funding
Loans / Deposits76.86%77.68%78.08%80.34%81.50%+464 bps
Liquid Assets / Assets14.11%3.49%6.83%5.43%4.86%-925 bps
CRE / Total Capitaln/a207%218%216%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

FNB South

Alma, GA · Cert 17011 · Peer group: banks under $1B in assets in GA (n=58-59) · First Bk Shares of the S E Inc.

State charter, non-member · FDIC · 4 branches

Q2 2026

$734.8MAssets
$497.4MLoans
$610.4MDeposits
$116.5MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 95% of banks under $1B in assets in GA (rank 4 of 58).
  • Widest gap: net charge-offs / loans trails 97% of banks under $1B in assets in GA (rank 57 of 58).
  • Overall: at or above the peer median on 8 of 9 directional measures.

Return on Assets

2.59%

Rank 4 of 59

Net Interest Margin

4.83%

Rank 11 of 59

Efficiency Ratio

46.14%

Rank 7 of 59

Equity / Assets

15.85%

Rank 8 of 59

Non-interest income vs. expense

$3.8M$17.8MINCOMEEXPENSE
Unfavorable gap of $14.0M · efficiency ratio beats 90% of banks under $1B in assets in GA
Bank 46.14%Peer median 60.2%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRankPeer Position
Earnings
Return on Assets2.59%0.94%1.46%1.76%Beats 93%4 / 59
Return on Equity16.32%7.92%11.60%15.10%Beats 80%12 / 59
Net Interest Margin4.83%3.66%4.24%4.75%Beats 81%11 / 59
Efficiency Ratio46.14%51.87%60.25%70.24%Beats 90%7 / 59
Asset Quality
Nonperforming Loans / Loans0.00%0.10%0.36%0.89%Beats 95%4 / 58
Net Charge-Offs / Loans0.39%0.00%0.02%0.05%Beats 3%57 / 58
Capital
Tier 1 Capital Ratio22.90%11.93%15.65%21.05%Beats 88%7 / 59
Total Risk-Based Capital Ratio24.18%12.05%15.77%22.26%Beats 88%7 / 59
Equity / Assets15.85%9.10%11.51%14.32%Beats 86%8 / 59
Liquidity & Funding
Loans / Deposits81.50%59.62%72.81%85.44%66th pctl20 / 58
Loans / Assets67.69%49.55%64.39%73.73%59th pctl24 / 59
Brokered Deposits / Depositsn/aNot reported for this institution