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Partners Bank of New England

Sanford, ME · Cert 17115 · Sis Bcorp MHC

SI · FDIC · 11 branches

Q2 2026

Board Package

Performance Trends and Peer Comparison

Part 1Performance Trends, own institution only2
Part 2Peer Comparison, banks $1B-$10B in assets operating regionally3

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 $1B-$10B in assets operating regionally (n=176). 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

70

Q2 2024Q2 2026peer median (50)

Asset Quality

92

Q2 2024Q2 2026peer median (50)

Profitability

50

Q2 2024Q2 2026peer median (50)

Liquidity

0

Q2 2024Q2 2026peer median

Efficiency

12

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

Partners Bank of New England

Sanford, ME · Cert 17115 · Sis Bcorp MHC

SI · FDIC · 11 branches

Q2 2026

$1.1BAssets
$894.4MLoans
$847.0MDeposits
$112.5MEquity
Loan mix
95%RE $834.2M4%C&I $37.8M1%Consumer $5.0MQ3 2024Q2 2026
Deposit mix
89%Interest-bearing $754.9M11%Noninterest $92.1MQ3 2024Q2 2026

Market Position · Portland-South Portland, ME · 2026 SOD (annual) · 3.3% share · #13 of 23 inst. · $0.7B of $22.8B

12.8% York
0.8% Rockingham

Executive Summary

  • Earnings: ROA of 1.41%, up 70 bps year over year; NIM at 3.16%.
  • Asset quality: problem loans at 0.04% of loans (-25 bps YoY), with net charge-offs at 0.00%.
  • Capital: tier 1 leverage ratio of 10.99%, up 109 bps from a year ago.
  • Funding: loans stand at 105.60% of deposits as of Q2 2026.

Return on Assets (YTD, annualized)

1.41%1+70 bps YoY

Net Interest Margin (YTD, annualized)

3.16%+43 bps YoY

Efficiency Ratio (YTD, annualized)

75.22%-418 bps YoY

Tier 1 Leverage Ratio

10.99%+109 bps YoY

NIM

4.66%Q2 ’244.79%Q2 ’254.97%Q2 ’26+13%+16%

Non-interest income vs. expense

2.28%Q2 ’242.43%Q2 ’252.61%Q2 ’26+4%+10%

Year to date, annualized, through each quarter.

MetricQ3 2024Q4 2024Q1 2025Q2 2025Q3 2025Q4 2025Q1 2026Q2 2026YoY ΔTrend
Earnings
Return on Assets0.32%0.30%0.55%0.71%0.83%0.87%0.94%1.41%1+70 bps
Return on Equity3.86%3.53%6.15%8.00%9.11%9.42%9.48%14.04%+604 bps
Net Interest Margin2.45%2.52%2.69%2.74%2.84%2.95%3.13%3.16%+43 bps
Efficiency Ratio84.98%83.81%82.29%79.40%77.46%76.66%74.96%75.22%-418 bps
Non-Interest Burden2.04%2.06%2.17%2.11%2.13%2.18%2.28%2.31%+20 bps
Growth
Asset Growth (YoY)-1.48%-4.55%-1.49%0.67%-0.59%2.16%0.81%0.78%+11 bps
Loan Growth (YoY)-0.18%-2.99%-1.93%-1.20%-1.28%-0.55%-0.12%1.29%+249 bps
Deposit Growth (YoY)1.73%7.21%-0.08%3.99%-3.96%-1.20%0.80%3.41%-58 bps
Asset Quality
Nonperforming Loans / Loans0.27%0.29%0.29%0.29%0.17%0.20%0.09%0.04%-25 bps
Net Charge-Offs / Loans0.01%0.01%0.19%0.10%0.07%0.05%0.00%0.00%-10 bps
Allowance / Loans1.01%0.99%0.94%0.95%0.97%0.98%0.99%0.99%+5 bps
Allowance Coverage of NPLs3.7x3.3x3.2x3.3x5.7x4.9x11.1x24.8x+21.6x
Capital
Tier 1 Leverage Ratio9.57%9.72%9.76%9.90%10.24%10.60%10.66%10.99%+109 bps
Total Risk-Based Capital14.16%14.90%14.78%14.82%15.28%15.67%15.80%15.80%+98 bps
Equity / Assets8.76%8.82%8.94%9.00%9.63%9.88%9.99%10.35%+135 bps
Liquidity & Funding
Loans / Deposits108.93%105.43%109.48%107.81%111.96%106.11%108.48%105.60%-221 bps
Liquid Assets / Assets1.74%1.35%1.53%2.41%1.53%1.28%1.39%1.45%-96 bps
CRE / Total Capitaln/an/an/an/a267%262%268%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. 1 One-time gains made up most of net income in the marked periods. Year to date through Q2 2026, gains on securities were $5.5M before tax, about $4.0M after an assumed 27% tax, or 53% of net income. Excluding them, ROA would be much lower. Source: Call Report Schedule RI, items 6.a, 6.b and 8.b.

CallReports · callreports.ai· Performance TrendsGenerated 2026-10-11

Partners Bank of New England

Sanford, ME · Cert 17115 · Peer group: banks $1B-$10B in assets operating regionally (n=176) · Sis Bcorp MHC

SI · FDIC · 11 branches

Q2 2026

$1.1BAssets
$894.4MLoans
$847.0MDeposits
$112.5MEquity

Executive Summary

  • Strongest standing: nonperforming loans / loans outperforms 97% of banks $1B-$10B in assets operating regionally (rank 7 of 176).
  • Widest gap: efficiency ratio trails 88% of banks $1B-$10B in assets operating regionally (rank 155 of 176).
  • Overall: at or above the peer median on 6 of 9 directional measures.

Return on Assets

1.40%

Rank 62 of 176

Net Interest Margin

3.16%

Rank 141 of 176

Efficiency Ratio

75.22%

Rank 155 of 176

Equity / Assets

10.35%

Rank 89 of 176

Non-interest income vs. expense

$3.3M$28.6MINCOMEEXPENSE
Unfavorable gap of $25.3M · efficiency ratio beats 12% of banks $1B-$10B in assets operating regionally
Bank 75.22%Peer median 59.6%Q3 2024Q2 2026Shaded: peer 25th to 75th percentile
MetricYour BankPeer 25thPeer MedianPeer 75thStandingRank8-Qtr TrendPeer Position
Earnings
Return on Assets1.40%0.93%1.26%1.54%Beats 65%62 / 176
Return on Equity13.51%9.26%11.89%14.46%Beats 64%63 / 176
Net Interest Margin3.16%3.25%3.59%3.93%Beats 20%141 / 176
Efficiency Ratio75.22%52.79%59.55%67.66%Beats 12%155 / 176
Asset Quality
Nonperforming Loans / Loans0.04%0.30%0.64%1.32%Beats 97%7 / 176
Net Charge-Offs / Loans0.00%0.01%0.04%0.10%Beats 86%27 / 176
Capital
Tier 1 Capital Ratio14.68%11.15%12.72%14.15%Beats 81%34 / 176
Total Risk-Based Capital Ratio15.80%11.81%13.63%15.33%Beats 81%34 / 176
Equity / Assets10.35%9.16%10.35%11.80%Beats 49%89 / 176
Liquidity & Funding
Loans / Deposits105.60%80.94%89.73%97.21%95th pctl8 / 176
Loans / Assets82.27%69.25%75.12%80.82%81st pctl34 / 176
Brokered Deposits / Depositsn/aNot reported for this institution